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f14751.pdf	0517 Form 14751 (PDF)	https://www.irs.gov/pub/irs-pdf/f14751.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
p4221pf.pdf	0814 Publ 4221-PF (PDF)	https://www.irs.gov/pub/irs-pdf/p4221pf.pdf	[ "i\nTax Exempt and Government Entities\nEXEMPT ORGANIZATIONS\n501\n(c)(3)\nCompliance Guide \nfor 501(c)(3) \nPrivate Foundations,,,,\nInside:\nTypes of private foundations,,\nActivities that may jeopardize \na foundation’s exempt status,,,\nFederal information and tax \nreturns that must be filed,,,\nRecordkeeping—why, what, when,,,\nChanges to be reported to the IRS,,,\nRequired public disclosures,,,\nResources for private foundations,,,\n", "1\nContents,\nWhat Is a Private Foundation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,\nWhat Are the Different Types of Private Foundations? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,\nWhat Activities May Jeopardize a Private Foundation’s Tax-Exempt Status? . . . . . . . . . . . . . . . . 5,\nPrivate Benefit and Inurement, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,\nSpecial Restrictions on Private Foundation Activities, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,\nPolitical Campaign Intervention, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,\nSubstantial Legislative Activities, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,\nFailure to File, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,\nWhat Federal Information and Tax Returns Must Be Filed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,\nForm 990-PF, Return of Private Foundation, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,\nForm 990-T, Exempt Organization Business Income Tax Return, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10,\nPatient Protection and Affordable Care Act (PPACA) \nHealth Care Tax Credit, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,\nForm 4720, Return of Certain Excise Taxes \nUnder Chapters 41 and 42 of the Code, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,\nEmployment Tax Returns, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12,\nWhy Keep Records? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13,\nEvaluate Charitable Programs, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13,\nMonitor Budgetary Results, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13,\nPrepare Financial Statements, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13,\nPrepare Annual Information Returns and Tax Returns, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13,\nIdentify Sources of Receipts, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,\nSubstantiate Revenues, Expenses and Deductions \nfor Unrelated Business Income Tax (UBIT) Purposes, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,\nComply with Grant-Making Procedures, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,\n", "2\nContents (cont’d),\nWhat Records Should be Kept? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,\nAccounting Periods and Methods, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,\nSupporting Documents, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,\nHow Long Should Records Be Kept? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,\nRecord Retention Periods, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,\nHow Should Changes Be Reported to the IRS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,\nReporting Changes on Form 990-PF, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,\nDetermination Letter and Private Letter Ruling Requests, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,\nMaking Grants to Organizations or Individuals, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,\nRequesting Advance Approval of Scholarship\nor Educational Grant Procedures, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,\nTermination, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,\nWhat Disclosures Are Required? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,\nPublic Inspection of Annual Returns and Exemption Applications, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,\nSale of Free Government Information, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,\nCharitable Contributions—Substantiation and Disclosure, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,\nHow Do You Get IRS Assistance and Information, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,\nSpecialized Assistance for Tax-Exempt Organizations, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,\nTax Publications for Exempt Organizations, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,\nForms for Exempt Organizations, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26,\nGeneral IRS Assistance, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,\n", "3\n501\n(c)(3)\nCompliance Guide for 501(c)(3) Private Foundations,\nF\nederal tax law provides tax benefits to nonprofit organizations recognized as exempt \nfrom federal income tax under section 501(c)(3) of the Internal Revenue Code (Code). \n \nThe Code requires that tax-exempt organizations must comply with federal tax law to maintain \ntax-exempt status and to avoid penalties.\nIn Publication 4221-PF, the IRS addresses activities that could jeopardize a private foundation’s \ntax-exempt status. It identifies general compliance requirements on recordkeeping, reporting, \nand disclosure for exempt organizations (EOs) that are also private foundations, including \nprivate operating foundations and non-operating private foundations. Content includes refer-\nences to the statute, Treasury regulations, IRS publications and IRS forms with instructions. \nPublication 4221-PF is neither comprehensive nor intended to address every situation.\nTo learn more about compliance rules and procedures that apply to organizations exempt from \nfederal income tax under section 501(c)(3), see Publication 557, Tax-Exempt Status for Your \nOrganization, and the Life Cycle of a Private Foundation on www.irs.gov/eo. Stay abreast of \nnew EO information, also on this Web site, by signing up for the EO Update, a free newsletter \nfor tax-exempt organizations and practitioners who represent them. For further assistance, \nconsult a tax adviser.\n", "4\nWhat Is a Private Foundation?\n \nEvery organization that qualifies for tax-exempt status under section 501(c)(3) \nof the Code is further classified as either a public charity or a private foundation. \nUnder section 508, every organization is automatically classified as a private \nfoundation unless it meets one of the exceptions listed in section 509(a). Private \nfoundations typically have a single major source of funding (usually gifts from one \nfamily or corporation rather than funding from many sources) and most have as \ntheir primary activity the making of grants to other charitable organizations and \nto individuals, rather than the direct operation of charitable programs.\nWhat Are the Different Types of Private Foundations?\n \nFor tax purposes, it may be necessary to distinguish between the particular types \nof private foundations: private operating foundations, exempt operating foundations \nand grant-making (or non-operating) private foundations. Some tax law provisions \napply to all types of private foundations, while other rules only apply to particular \ntypes of private foundations. The organization’s exemption letter will indicate \nwhether the organization has been classified as a private foundation, a private \noperating foundation or an exempt operating foundation. Private operating founda\ntions and exempt operating foundations are relatively uncommon.\nA private operating foundation is a private foundation that devotes most of its \nresources to the active conduct of its exempt activities as distinguished from the \nmore common grant-making foundation that generally makes grants to other \norganizations for exempt purposes. A museum that is supported by a limited \nnumber of individuals would generally be an example of an operating foundation. \nA private foundation that makes grants to public charities or individuals in order \nto carry out its exempt purposes would generally be a private non-operating or \ngrant-making foundation. However, grant-making private foundations may conduct \ntheir own programs as well.\nWhile most of the restrictions and requirements that apply to private foundations \nalso apply to private operating foundations, there are tax advantages to being \nclassified as a private operating foundation. For example, charitable contributions \nto a private operating foundation qualify for a higher charitable deduction limit on \nthe donor’s tax return.\nIn order to demonstrate that it is a private operating foundation, an organization \nmust meet an assets test, a support test, or an endowment test and demonstrate \nthat it distributes substantially all (85% or more) of the lesser of its adjusted net \nincome or minimum investment return directly for the active conduct of activities \nthat further its exempt purposes. \n", "5\nCertain private operating foundations, referred to as exempt operating foundations, \n\nare exempt from the excise tax on net investment income that applies to other \noperating and grant-making foundations. This type of operating foundation must \nhave been publicly supported for at least 10 years and have a broadly represen\ntative board with limited participation by disqualified persons. This type of private \noperating foundation is extremely rare.\nA nonexempt charitable trust that has not obtained tax-exempt status under \nsection 501(c)(3) is also treated as a private foundation where its unexpired \ninterests are solely devoted to one or more charitable purposes and it has been \nallowed to receive tax-deductible, charitable contributions.\nAccess Publication 557, Tax-Exempt Status for Your Organization, instructions \nfor Form 990-PF, and the Life Cycle of a Private Foundation at www.irs.gov/eo to \nlearn about nonexempt charitable trusts under section 4947(a)(1) and the different \ntypes of private foundations. \nWhat Activities May Jeopardize a \nPrivate Foundation’s Tax-Exempt Status?\nOnce a private foundation has completed the application process and has \nestablished that it is tax exempt under section 501(c)(3), the organization’s officers, \ndirectors, trustees and employees have an ongoing responsibility to ensure that \nthe organization maintains its exempt status and meets its ongoing compliance \nresponsibilities.\nA 501(c)(3) private foundation should be aware that if it does not restrict its par\nticipation in certain activities and does not absolutely refrain from others, it risks \njeopardizing its tax-exempt status. The following four subsections summarize lim\nitations on activities of private foundations.\nPrivate Benefit and Inurement,\nA private foundation is prohibited from allowing more than an insubstantial accrual \nof private benefits, including non-monetary benefits, to individuals or organizations. \nThe intent is to ensure that a tax-exempt organization serves a public interest, not a \nprivate one. If a private benefit is substantial, it could jeopardize the organization’s \ntax-exempt status.\nIn addition, no part of an organization’s net earnings may inure to the benefit of \na private shareholder or individual. This means that an organization is prohibited \nfrom allowing its income or assets to accrue to insiders. An example of prohibited \n", "6\ninurement would include payment of unreasonable compensation to an insider. \nAn insider is a person such as an officer, director, or a key employee who has \na personal or private interest in the activities of the organization. Any amount of \ninurement may be grounds for loss of tax-exempt status.\nIn addition to loss of the organization’s section 501(c)(3) tax-exempt status, activities \nconstituting inurement may result in the imposition of self-dealing excise taxes on \nindividuals benefiting from certain transactions with a private foundation.\nSpecial Restrictions on Private Foundation Activities,\nThere is an excise tax on the net investment income of most domestic private \nfoundations. In addition, tax law rules impose restrictions and requirements on \nprivate foundations through the foundation excise tax provisions. These restrictions \nand requirements include:\nn restrictions on self-dealing between private foundations and their disqualified \npersons (defined as substantial contributors, foundation managers, and certain \nother related persons);\nn requirements that foundations annually distribute income for charitable purposes;\nn limits on foundation holdings in private businesses;\nn restrictions on investments that might jeopardize the carrying out of exempt \npurposes; and, \nn provisions to ensure that expenditures further exempt purposes.\nViolation of these provisions gives rise to excise taxes and penalties against the \nprivate foundation or in the case of self-dealing, its disqualified persons. The Code \ncontains provisions that impose two-tier excise taxes on private foundations, foun\ndation managers, or other disqualified persons that engage in certain prohibited \nacts. First-tier excise tax is automatically imposed if the foundation engages in a \nprohibited act, although in certain circumstances the tax may be abated, except \nin cases of self-dealing. Second tier taxes may be imposed if the foundation fails \nto take appropriate action to correct the violation within the correction period set \nout in the Code. Read the instructions for Form 4720 and the Life Cycle of a Private \nFoundation pages on www.irs.gov/eo for additional information about private \nfoundation excise taxes.\nPolitical Campaign Intervention, \nPrivate foundations are absolutely prohibited from directly or indirectly participating \nin, or intervening in, any political campaign on behalf of (or in opposition to) a \ncandidate for public office. Contributions to political campaign funds or public \nstatements of position made on behalf of the organization in favor of or in opposition \n", "7\nto any candidate for public office clearly violate the prohibition against political \ncampaign activity. Violation of this prohibition may result in revocation of tax-exempt \nstatus and/or imposition of certain excise taxes. \nCertain activities or expenditures may not be prohibited depending on the facts \nand circumstances. For example, the conduct of certain voter education activities \n(including the presentation of public forums and the publication of voter education \nguides) in a non-partisan manner do not constitute prohibited political campaign \nactivity. In addition, other activities intended to encourage people to participate in \nthe electoral process, such as voter registration and get-out-the-vote drives, would \nnot constitute prohibited political campaign activity if conducted in a non-partisan \nmanner. On the other hand, voter education or registration activities with evidence \nof bias that would favor one candidate over another, oppose a candidate in some \nmanner, or have the effect of favoring a candidate or group of candidates, will \nconstitute campaign intervention.\nThe political campaign activity prohibition is not intended to restrict free expression \non political matters by leaders of public charities speaking for themselves as indi\nviduals. However, to avoid jeopardizing the exemption of a foundation, organization \nleaders must avoid making partisan comments in official organization publications \nor at official functions and should clearly indicate that their comments are personal \nand not intended to represent the views of the organization. Go to www.irs.gov/eo for \nadditional information about the prohibition against political campaign intervention. \nSubstantial Legislative Activities,\nA private foundation will jeopardize its tax-exempt status under section 501(c)(3) \nif a substantial part of its activities is attempting to influence legislation (commonly \nreferred to as lobbying). Private foundations that spend money on lobbying activity \nwill incur an excise tax on those expenditures; this tax is so significant that it \ngenerally acts as a lobbying prohibition.\nLegislation includes action by Congress, any state legislature, any local council, \nor similar governing body with respect to acts, bills, resolutions, or similar items \n(such as legislative confirmation of appointive office), or by the public in referendum, \nballot initiative, constitutional amendment, or similar procedure. A foundation will \nbe regarded as attempting to influence legislation if it contacts, or urges members \nof the public to contact, members or employees of a legislative body for the \npurpose of proposing, supporting, or opposing legislation, or if the foundation \nadvocates the adoption or rejection of legislation.\nWhether a foundation’s attempts to influence legislation constitute a substantial \npart of its overall activities is determined on the basis of all the pertinent facts and \ncircumstances in each case. The IRS considers a variety of factors, including the \n", "8\ntime devoted (by both compensated and volunteer workers) and the expenditures \ndevoted by the foundation to the activity, when determining whether the lobbying \nactivity is substantial.\nUnder the substantial part test, a foundation that conducts excessive lobbying \nin any taxable year may lose its tax-exempt status, resulting in all of its income \nbeing subject to tax. In addition, a foundation is subject to an excise tax equal to \nfive percent of its lobbying expenditures for the year in which it ceases to qualify \nfor exemption.\nFurther, a tax equal to five percent of the lobbying expenditures for the year may \nbe imposed against organization managers, jointly and severally, who agree to the \nmaking of such expenditures knowing that the expenditures would likely result in \nloss of tax-exempt status.\nFailure to File,\nIf a private foundation fails to file Form 990-PF (or other required Form 990 Series \nReturn) for three consecutive years, its 501(c)(3) status will be automatically \nrevoked as of the due date of the third return and it will be a taxable private \nfoundation that must file income tax returns as well as Form 990-PF. See also \nFiling Penalties for Form 990-PF on page 9. \nAn organization whose exemption is revoked for failure to file Form 990-PF may \napply for reinstatement of its exemption by filing a Form 1023 and paying a user \nfee. Reinstatement of exemption may be retroactive if the failure to file was for \nreasonable cause. \nWhat Federal Information and Tax Returns Must Be Filed?\nForm 990-PF, Return of Private Foundation,\nPrivate foundations generally are required to file Form 990-PF, Return of Private \nFoundation, annually whether or not they have any taxable income for, or activity \nduring, the year. Section 4940 of the Code imposes an excise tax of 2% on the net \ninvestment income of most domestic tax-exempt private foundations, including \nprivate operating foundations. This tax must be reported on Form 990-PF and paid \nannually at the time for filing that return or in quarterly estimated tax installments \nif the total tax for the year is more than $500. Some exceptions apply. Exempt \noperating foundations are not subject to the tax. Further, some foundations are \nonly required to pay a 1% tax. To learn more about the Form 990-PF and Section \n4940 taxes, see the Life Cycle of a Private Foundation at www.irs.gov/eo.\n", "9\nThe Form 990-PF must be filed by the 15th day of the fifth month after the end of \nthe private foundation’s annual accounting period (May 15 for calendar year tax\npayers). For information concerning payment of estimated tax, see the instructions \nfor Form 990-PF.\nForm 990-PF Schedule B,\nIf the private foundation receives money, securities, or other property valued at \n$5,000 or more directly or indirectly from any person during the year, it must \ncomplete Schedule B, Schedule of Contributors and attach it to Form 990-PF.\ne-Filing Requirements,\nPrivate foundations and non-exempt charitable trusts that file Form 990-PF are \nrequired to file electronically, regardless of their asset size, if they file 250 returns \na year (including income tax, employment and excise tax, and information returns \nsuch as Forms W-2s and 1099s). Other private foundations are given a choice to \nfile Form 990-PF electronically. Click on the “IRS e-file” logo at www.irs.gov to \nget more information on e-filing.\nFILING PENALTIES FOR FORM 990-PF,\nAn organization that fails to file a timely complete Form 990-PF (taking into account any extensions) is \nsubject to penalties of $20 per day for each day the return is late ($100 per day for large organizations \nwith annual gross receipts in excess of $1 million), not to exceed the lesser of $10,000 ($50,000 for large \norganizations) or 5 percent of the organization’s gross receipts unless the failure to file was due to reason\nable cause. The person or persons responsible for the failure to file will be subject to a penalty of $10 per \nday (not to exceed $5,000) if the return is not filed by the date specified by the IRS in a written demand for \npayment unless such failure to file is due to reasonable cause. Penalties also apply to failures to provide \nrequired return information or incorrect information.\nForm 990-PF is also a tax return because it is used to report the tax on investment income imposed by \nsection 4940 (or 4948 if an exempt foreign organization). Accordingly, the penalties imposed by section \n6651 for not filing a return (without reasonable cause) also apply. The penalty is generally 1/2 of 1 percent \nof the unpaid tax for each month or part of a month the tax remains unpaid, not to exceed 25% of the \nunpaid tax. If there was reasonable cause, the penalty may be waived but interest is charged on any tax \nnot paid on time. If the organization fails to file Form 990-PF for three consecutive years, then its 501(c)(3) \nstatus will be automatically revoked and it will be a taxable private foundation that must file income tax \nreturns as well as Form 990-PF. See also Failure to File on page 8.\n", "10\nForm 990-T, Exempt Organization Business Income Tax Return,\nA private foundation that has at least $1,000 in gross income from an unrelat\ned trade or business must file a Form 990-T, Exempt Organization Business Tax \nReturn. Net income from income producing activities is taxable if the activities: \nn constitute a trade or business, \nn are regularly carried on, and ,\nn are not substantially related to the organization’s exempt purpose. \nExamples of unrelated business income may include income from advertising \nin publications, income from gaming (except for income from traditional bingo \nunder certain circumstances), and other income from the sale of goods or perfor\nmance of services unrelated to the organization’s exempt purposes. Whether an \nincome-producing activity is an unrelated trade or business activity depends on \nall the facts and circumstances. For more information see IRS Publication 598, \nTax on Unrelated Business Income of Exempt Organizations. \nThe private foundation must pay quarterly estimated tax on unrelated business \nincome if the organization expects its tax for the year to be $500 or more. Form \n990-W, Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt \nOrganizations, is a worksheet to determine the amount of estimated tax payments \nrequired. \nExceptions and Special Rules,\nPrivate foundations do not have the same liberties that public charities have in \nconducting an unrelated trade or business. With some exceptions, a private foun\ndation that conducts an unrelated business that gives rise to unrelated business \ntaxable income has an excess business holding subject to excise tax (in addition \nto unrelated business income tax) which must be divested. Exceptions include \npassive investments (even if debt financed) and a functionally related business \n(for example, the sale of items resulting in unrelated business income in a museum \ngift shop).\nCertain business activities are excepted from the definition of unrelated business \nincome, and earnings from these sources are not subject to the unrelated business \nincome tax. Exceptions generally include:\nn activities, including fundraisers, that are conducted by volunteer workers, or \nwhere donated merchandise is sold; \nn activities conducted by a charitable organization for the convenience of \nmembers, students, patients or employees;\nn qualified convention and trade shows;\nn qualified sponsorship activities; and, \nn qualified bingo activities.\n", "11\nIncome from certain “passive” investment activities is usually excluded from the \ncalculation of unrelated business taxable income. Examples of this type of income \ninclude earnings from routine investments such as certificates of deposit, savings \naccounts, or stock dividends, royalties, certain rents from real property, and \ncertain gains or losses from the sale of property.\nSpecial rules apply to income derived from real estate or other investments pur\nchased with borrowed funds. Such income is called “debt financed” income. \nDebt-financed income generally is subject to the unrelated business income tax. \nTo learn more about unrelated business income, read Publication 598, Tax on \nUnrelated Business Income of Exempt Organizations, the Form 990-T instructions, \nand the Form 990-W instructions at www.irs.gov.\nPatient Protection and Affordable \nCare Act (PPACA) Health Care Tax Credit, \nFor the years 2010 to 2013, many small tax-exempt organizations that provide \nhealth insurance coverage to their employees qualify for a special tax credit \ndesigned to encourage small employers to offer health care coverage for the first \ntime or maintain the coverage they have. A small tax-exempt employer may be \nentitled to a maximum credit of 25% of the employer’s health insurance expenses \nthat count toward the credit. Eligible small tax-exempt employers described in \nCode section 501(c) may claim the refundable credit by filing a Form 990-T with \nan attached Form 8941 showing the calculation of the claimed credit. A tax-exempt \nemployer is not eligible to claim the credit unless it is an organization described \nin Code section 501(c) that is exempt from tax under Code section 501(a). Consult \nIRS.gov for further information. (An enhanced version of this credit goes into effect \non January 1, 2014. The maximum credit will increase from 25% to 35%.)\nForm 4720, Return of Certain Excise \nTaxes Under Chapters 41 and 42 of the Code,\nA private foundation and its managers may be liable for two-tier excise taxes and \nbe required to file Form 4720, Return of Certain Excise Taxes Under Chapters \n41 and 42 of the Internal Revenue Code, if they violate certain restrictions and \nrequirements imposed on private foundations. See Special Restrictions on Private \nFoundation Activities on page 6. If a private foundation is required to file Form \n4720, the return must be filed by the 15th day of the fifth month after the end of \nthe organization’s annual accounting period (May 15 for calendar year taxpayers).\n", "12\nTaxes may be imposed if a private foundation engages in self dealing activities \nwith substantial contributors or other disqualified persons. A private foundation \nmay be subject to excise taxes if it fails to annually distribute the required portion \nof its income for charitable purposes or does not appropriately limit its holdings in \nprivate businesses. A private foundation is subject to excise tax liability if it makes \ninvestments that jeopardize its ability to carry out its exempt purposes or fails to \nensure that its expenditures further exempt purposes. \nTo read about situations in which two-tier excise taxes would be imposed, see the \nLife Cycle of a Private Foundation at www.irs.gov/eo, the Form 990-PF instructions, \nand the Form 4720 instructions at www.irs.gov.\nEmployment Tax Returns,\nLike other employers, a private foundation that pays wages to employees must \nwithhold, deposit, and pay employment tax, including federal income tax \nwithholding and Social Security and Medicare (FICA) taxes. An organization \nmust withhold federal income tax from employee wages and pay FICA on each \nemployee who is paid more than $100 in wages during a calendar year. To know \nhow much income tax to withhold, a private foundation should have a Form \nW-4, Employee’s Withholding Allowance Certificate, on file for each employee. \nEmployment taxes are reported on Form 941, Employer’s Quarterly Federal Tax \nReturn. Any person who fails to withhold and pay employment tax may be subject \nto penalties. As 501(c)(3) organizations, private foundations do not pay federal \nunemployment tax (FUTA).\n \nPrivate foundations do not generally have to withhold or pay employment tax on \npayments to independent contractors, but they may have information reporting \nrequirements. If a private foundation incorrectly classifies an employee as an \nindependent contractor, it may be held liable for employment taxes for that worker. \nThe requirements for withholding, depositing, reporting and paying employment \ntaxes are explained in Publication 15, Circular E, Employer’s Tax Guide. For help \nin determining whether workers are employees or independent contractors, see \nPublication 15-A, Employer’s Supplemental Tax Guide. Publication 557, Tax Exempt \nStatus for Your Organization also addresses the employment tax responsibilities of \nprivate foundations. These publications may be downloaded at www.irs.gov.\n", "13\nWhy Keep Records?\nIn general, a private foundation must keep books and records to show that it \ncomplies with tax rules. The organization must be able to document the sources of \nreceipts and expenditures reported on Form 990-PF, Return of Private Foundation, \nas well as Form 990-T, Exempt Organizations Business Income Tax Return. See \nPrepare Annual Information Returns and Tax Returns below. \nIf an organization does not keep required records, it may not be able to show that \nit continues to qualify for tax-exempt status or whether it is a private operating \nfoundation or a non-operating private foundation. In addition, an organization \nmay be unable to complete its returns accurately and may be subject to penalties \ndescribed under What Federal Information and Tax Returns Must be Filed? on \npage 8. When good recordkeeping systems are in place, an organization can \nevaluate the success of its programs, monitor its budget, and prepare accurate \nfinancial statements and returns.\nEvaluate Charitable Programs,\nA private foundation can use records to evaluate the success of its charitable \nprogram and determine whether the organization is achieving desired results. \nGood records can also help a foundation identify problem areas and determine \nwhat changes it may need to make to improve performance.\nMonitor Budgetary Results,\nWithout proper financial records, it is difficult for a private foundation to assess \nwhether it has been successful in adhering to budgetary guidelines. A good \nrecordkeeping system is crucial to successful stewardship of a private foundation.\nPrepare Financial Statements,\nIt is important to maintain sufficient financial information in order to prepare \naccurate and timely financial statements. A foundation may need these financial \nstatements when working with banks, creditors, contributors, and funding \norganizations. Some states require private foundations to make audited financial \nstatements publicly available.\n \nPrepare Annual Information Returns and Tax Returns,\nRecords must support income, expenses, and credits reported on Form 990-PF \nand other tax returns. Generally, these are the same records used to monitor \nprograms and prepare financial statements. Books and records of an exempt \n", "14\norganization must be available for inspection by the IRS. If the IRS examines a \nfoundation’s returns, the organization must have records to explain items reported. \nHaving a complete set of records will speed up the examination.\nIdentify Sources of Receipts,\nA private foundation may receive money or property from many sources. With \nthorough recordkeeping a private foundation can identify the sources of receipts. \nThe organization needs these records to separate program from non-program \nreceipts and taxable from non-taxable income; to establish whether it is a private \noperating foundation or private non-operating foundation; and to complete \nSchedule B, as noted in What Federal Information and Tax Returns Must be \nFiled? on page 8.\nSubstantiate Revenues, Expenses and Deductions \nfor Unrelated Business Income Tax (UBIT) Purposes,\nA private foundation needs to keep records of revenues derived from, and expenses \nattributable to, an unrelated trade or business so that it can properly prepare Form \n990-T and calculate its unrelated business taxable income.\nComply with Grant-Making Procedures,\nA private foundation that makes grants to individuals generally must obtain \nadvance approval of its procedures by the IRS and keep adequate records and \ncase histories to demonstrate that grants to individuals serve its charitable purposes. \nCase histories on grants to individuals must show names, addresses, purposes of \ngrants, manner of selection, and relationship (if any) that the recipient has with any \nmembers, officers, trustees, or donors of the organization. \nThe foundation must also maintain copies of any reports demonstrating that \nthe funds are used for exempt purposes. If a private foundation distributes funds \nto other U.S. organizations, records must show whether they are exempt under \nsection 501(c)(3), and whether the recipient organizations are classified as public \ncharities or private foundations. If a private foundation distributes funds to non-U.S. \n\norganizations or to U.S. organizations that are not tax-exempt under section \n501(c)(3), its records must demonstrate that the foundation exercises expenditure \nresponsibility over the use of funds to avoid penalties for taxable expenditures \nunder section 4945 (or that the private foundation determined the foreign organiza\ntion to be the equivalent of a U.S. public charity). Visit the Life Cycle of a Private \nFoundation at www.irs.gov/eo for additional information about expenditure \nresponsibility requirements and grants to foreign or non-exempt organizations.\n", "15\nWhat Records Should Be Kept?\nExcept in a few cases, the law does not require a special kind of record. A private \nfoundation can choose any recordkeeping system, suited to its activities, that \nclearly shows the organization’s income and expenses. The types of activities a \nprivate foundation conducts determines the type of records that should be kept for \nfederal tax purposes. An organization should set up a recordkeeping system using \nan accounting method that is appropriate for proper monitoring and reporting of \nits financial activities for the tax year. If a private foundation has more than one \nprogram, it should keep complete records that appropriately identify the income \nand expense items that are attributable to each program.\nA recordkeeping system should generally include a summary of transactions. \nThis summary of transactions is ordinarily recorded in the private foundation’s \naccounting journals and ledgers. The books must show gross receipts, purchases, \nexpenses (other than purchases), employment taxes, and assets. For most small \norganizations, the checkbook might be the main source for entries in the books, \nwhile larger organizations would need more sophisticated ledgers and records. \nA private foundation must keep documentation that supports entries in the books.\nAccounting Periods and Methods,\nPrivate foundations must keep their financial records based on an annual account\ning period called a tax year, in order to comply with annual reporting requirements.\nAccounting Periods — A tax year is usually 12 consecutive months. There are \ntwo kinds of tax years.\nCALENDAR TAX YEAR – \nThis is a period of 12 consecutive months beginning \nJanuary 1 and ending December 31.\nFISCAL TAX YEAR – \nThis is a period of 12 consecutive months ending on the last \nday of any month except December.\nAccounting Method — An accounting method is a set of rules used to determine \nwhen and how income and expenses are reported. A private foundation chooses \nan accounting method when it files its first annual return. There are two basic \naccounting methods:\nCASH METHOD – \nUnder the cash method, a private foundation reports income in \nthe tax year received. It usually deducts expenses in the year paid.\nACCRUAL METHOD – Under an accrual method, a private foundation generally \nrecords income in the tax year earned, (i.e., in the tax year in which a pledge is \nreceived, even though it may receive payment in a later year.) It records expenses \nin the tax year incurred, whether or not it pays the expenses that year.\nFor more information about accounting periods and methods, see Publication 538, \nAccounting Periods and Methods, and the instructions to Form 990-PF, Return of \nPrivate Foundation or Section 4947(a) Nonexempt Charitable Trust Treated as a \nPrivate Foundation.\n", "16\nRECORDS MANAGEMENT,\nGROSS RECEIPTS,,\nGross receipts are the amounts received from all sources, including contributions. A private foundation \nshould keep supporting documents that show the amounts and sources of its gross receipts. Documents \nthat show gross receipts include: donor correspondence, pledge documents, cash register tapes, bank \ndeposit slips, receipt books, invoices, credit card charge slips, and Forms 1099-MISC, Miscellaneous \nIncome.\nPURCHASES, INCLUDING ACCOUNTING FOR INVENTORY,,\nPurchases are items bought, including any items resold to customers. If an organization produces items, \nit must account for any items sold to customers. Thus, for example, the organization must account for the \ncost of all raw materials or parts purchased for manufacture into finished products. Supporting documents \nshould show the amount paid, and that the amount was for purchases. Documents for purchases include: \ncanceled checks, cash register tape receipts, credit card sales slips, and invoices. These records will \nhelp a private foundation determine the value of its inventory at the end of the year. See Publication 538, \nAccounting Periods and Methods, for general information on methods for valuing inventory.\nEXPENSES,,\nExpenses are the costs a private foundation incurs (other than purchases) to carry on its program. \nSupporting documents should show the amount paid and the purpose of the expense. Documents for \nexpenses include: canceled checks, cash register tapes, contracts, account statements, credit card sales \nslips, invoices, and petty-cash slips for small cash payments. \nEMPLOYMENT TAXES,,\nOrganizations that have employees must keep records of compensation and specific employment tax \nrecords. See Publication 15, Circular E, Employer’s Tax Guide, for details.\nASSETS & LIABILITIES,,\nAssets are the property, such as investments, buildings, and furniture that an organization owns and uses \nin its activities. Liabilities reflect the pecuniary obligations of the organization. A private foundation must \nkeep records to verify certain information about its assets and liabilities. Records should show:\nn when and how the asset was acquired,,\nn whether any debt was used to acquire the asset,, ,,\nn documents that support mortgages, notes, loans ,, \nor other forms of debt,,,,\nn purchase price,, ,\nn cost of any improvements,,,\nn deductions taken for depreciation, if any,,,,\nn deductions taken for casualty losses, if any, \nsuch as losses resulting from fires or storms,,\nn how the asset was used,,\nn when and how the asset was disposed of,,\nn selling price,,\nn expenses of sale,,\nDocuments that may show the above information include: purchase and sales invoices, real estate closing \nstatements, canceled checks, and financing documents. If a private foundation does not have canceled \nchecks, it may be able to show payment with certain financial account statements prepared by financial \ninstitutions. These include account statements prepared for the financial institution by a third party. All \ninformation, including account statements, must be highly legible. The following defines acceptable account \nstatements.\nIF payment is by:\t\nTHEN statement must show:\ncheck,, \n \ncheck number, amount, payee’s name, and date the check amount was posted \nto the account by the financial institution,,\nelectronic \nfunds transfer,, \namount transferred, payee’s name, and date the transfer was posted to the \naccount by the financial institution,,\ncredit card,, \t\namount charged, payee’s name, and transaction date,,\n", "17\nSupporting Documents,\nOrganization transactions such as contributions, purchases, sales, and payroll \nwill generate supporting documents. These documents—grant applications and \nawards, sales slips, paid bills, invoices, receipts, deposit slips, and canceled \nchecks—contain information to be recorded in accounting records. It is important \nto keep these documents because they support the entries in books and the \nentries on tax and information returns. Private foundations should keep supporting \ndocuments organized by year and type of receipt or expense. Also, keep records \nin a safe place.\nHow Long Should Records Be Kept?\nPrivate foundations must keep records for federal tax purposes for as long as \nthey may be needed to document evidence of compliance with provisions of the \nInternal Revenue Code. Generally, this means the organization must keep records \nthat support an item of income or deduction on a return until the statute of limita\ntions for that return runs. The statute of limitations has run when the organization \ncan no longer amend its return to claim a credit or refund, and the IRS can no \nlonger assess additional tax. Generally, the statute of limitations runs three years \nafter the date the return is due or filed, whichever is later. An organization may be \nrequired to retain records longer for other legal purposes, including state or local \ntax purposes. For example, an organization generally must retain information on \ngrants for the entire period of time they are outstanding.\nRecord Retention Periods,\nRecord retention periods vary depending on the types of records and returns.\nPermanent Records – Some records should be kept permanently. These include \nthe private foundation’s application for recognition of tax-exempt status, the deter\nmination letter recognizing tax-exempt status, and organizing documents, such as \narticles of incorporation and by-laws, with amendments, as well as board minutes.\nEmployment Tax Records – If a private foundation has employees, it must keep \nemployment tax records for at least four years after the date the tax becomes due \nor is paid, whichever is later.\nRecords for Non-Tax Purposes – When records are no longer needed for tax \npurposes, a private foundation should keep them until they are no longer needed \nfor non-tax purposes. For example, a grantor, insurance company, creditor, or \nstate agency may require that records be kept longer than the IRS requires.\n", "18\nHow Should Changes Be Reported to the IRS?\nReporting Changes on Form 990-PF,\nA private foundation must report name, address, and structural and operational \nchanges on its annual information return, Form 990-PF . Otherwise notifying the \nIRS of a change will not relieve an organization of its obligation to report changes \non the Form 990-PF. \nTip: Attach copies of any signed or state certified articles of incorporation, or \nassociation, constitution or trust instrument or other organization document, or the \nbylaws or other governing document showing changes. If signed or state certified \ncopies of a government document are not available, an authorized officer may \ncertify that the governing document provided is a complete and accurate copy of \nthe document.\nDetermination Letters and Private Letter Ruling Requests,\nA private foundation that has lost its exemption letter or has changed its address \nmay request a letter affirming that the IRS recognizes the foundation’s tax-exempt \nstatus. The affirmation letter serves the same purpose for grantors and contribu\ntors as the original determination letter. You may request an affirmation letter by \ncontacting EO Customer Service or EO Determinations. If necessary, a foundation \nmay request a copy of its original determination letter from the EO Determinations \noffice. The request should include Form 4506-A, Request for Public Inspection or \nCopy of Exempt Organization or Political Organization IRS Form, or a letter contain\ning the name and EIN of the organization and the requestor’s contact information. \nA private foundation that has had a change in its private foundation status should \nrequest a determination letter from the EO Determinations office. See How to Get \nIRS Assistance and Information on page 25 for the appropriate address for the EO \nDeterminations Office.\nThe IRS will not make any determination regarding the effect of completed transac\ntions on an organization’s tax exempt status. However, in certain circumstances an \norganization may request a determination letter or private letter ruling with regard \nto certain changes in structure and activities.\nAn organization may request a determination letter regarding its private foundation \nstatus in certain situations. For example, as noted above, a determination letter will \nbe issued to classify or reclassify an organization as a public charity or a private \nfoundation, if appropriate. \n", "19\nIn some circumstances, a private foundation is required to give notice or receive \nadvance approval from the IRS before undertaking a transaction. A foundation \nmust request a determination letter, with respect to the following issues:\nn advance approval of a scholarship program, and certain other grant-making \nprocedures of private foundations;\nn voluntary termination of a private foundation’s status, except by transferring \nassets to, or operating as, a public charity;\nn certain determinations regarding application of the neighborhood land rule;\nn status as an exempt operating foundation;\nn establishment of a set-aside that may be counted toward the foundation’s annual \nminimum distribution amount;\nn advance approval of private foundation’s voter registration activities; and\nn certain changes in an organization’s accounting method and period. \nIf a private foundation is unsure about whether proposed changes in its purposes \nor activities are consistent with its status as a tax-exempt organization or as a \nprivate foundation, it may want to request a private letter ruling.\nThe IRS issues private letter rulings on proposed transactions and on completed \ntransactions—if the request is submitted before the return is filed for the year in \nwhich the transaction was completed. The IRS generally does not issue rulings \nto private foundations on any other completed transactions. The IRS will issue \nletter rulings to private foundations on matters involving a private foundation’s \ntax-exempt status, its private foundation status, as well as other matters including \nissues under sections 501 through 514, 4912, 4940 through 4948, 4955, 4958, \n6033, 6104, and 6115.\nConsult www.irs.gov/eo for the appropriate procedures for preparing and submit\nting a request for a determination letter, private letter ruling, replacement exemp\ntion letter, or a letter reflecting a new name or address. For general information \nabout reporting changes, you may contact EO Customer Service at (877)829-5500.\nMaking Grants to Organizations or Individuals,\nGenerally, if a private foundation intends to make grants to organizations or indi\nviduals and it did not describe the program in its exemption application, it should \ninform the IRS about the program. Funds the private foundation distributes to an \nindividual as a grant must be made on a true charitable basis in furtherance of \nthe purposes for which the foundation is organized. For example, the organization \nshould be able to substantiate the basis for grants awarded to individuals to relieve \npoverty or under a scholarship or educational program. Publication 3833, Disaster \nRelief, Providing Assistance through Charitable Organizations, covers making \ngrants to individuals in the case of a disaster or hardship situation.\n", "20\nRequesting Advance Approval of \nScholarship or Educational Grant Procedures,\nAs noted above, if a private foundation is beginning an individual grant program \nthat provides scholarships, fellowships, educational loans, or other educational \ngrants that were not described in its exemption application, it must request \nadvance approval of its grant-making procedures from the IRS. Advance approval \nis a one-time approval of the private foundation’s system of standards and proce\ndures for awarding grants. Approval will apply to succeeding grant programs if the \nstandards and procedures under which they are conducted do not differ materially \nfrom those described in the organization’s initial request for advance approval. To \nrequest advance approval, the private foundation should send a letter providing \nthe information requested on Form 1023, Application for Recognition of Exemption \nUnder Section 501(c)(3) of the Internal Revenue Code, Schedule H, to the Internal \nRevenue Service, Tax Exempt/Government Entities, Exempt Organizations \nDeterminations Office, P.O. Box 2508, Cincinnati, OH 45201.\nEmployer-related scholarship and loan programs must satisfy special requirements \nset out in Rev. Proc. 76-47, 1976-2 C.B. 670, applicable to scholarship programs \nor Rev. Proc. 80-39, 1980-2 C.B. 772, applicable to educational loan programs. \nAn employer-related grant program is one that provides grants to an employee or \nto a child or an employee of a particular employer. \nFor information on the exclusion of scholarships from the income of an individual \nrecipient, see Publication 520, Scholarships and Fellowships.\nTermination,\nWhen a private foundation dissolves or terminates its existence it should notify the \nIRS that it will no longer be filing annual returns. To do so, the organization sends \na letter to the Internal Revenue Service, Tax Exempt/Government Entities, Exempt \nOrganizations Determinations Office, P.O. Box 2508, Cincinnati, OH 45201. When \nthe organization files its final Form 990-PF, Return of Private Foundation or Section \n4947(a) Nonexempt Charitable Trust Treated as a Private Foundation, it should \ncheck the “Final Return” box in the header area on page 1 of the return.\n \nHowever, filing a final return alone will not terminate an organization’s private \nfoundation status. Once an organization is subject to the special rules that apply to \nprivate foundations, it can only terminate its private foundation status by operating \nas a public charity, by transferring its assets to a section 509(a)(1) charity, or by \ngiving notice to the IRS of termination of its private foundation status and paying \nany section 507(c) termination tax. \n", "21\nThere are several ways a private foundation may terminate and avoid paying tax \non its termination. An organization may voluntarily terminate its private founda\ntion status and qualify as a public charity that meets the requirements of section \n509(a)(1), (2), or (3). Before terminating its private foundation status, the organ\nization must first notify the Internal Revenue Service, Tax Exempt/Government \nEntities, Exempt Organizations Determinations Office of its intention to qualify as \na public charity, and it must meet the public charity requirements for a continuous \n60-month period beginning with the first day of that tax year. The organization \nmay request and receive an advance ruling of public charity status for this period. \nImmediately after the end of the 60-month period, it must establish that it has met \nthe requirements of section 509(a)(1), (2), or (3).\n \nA private foundation also may voluntarily terminate by distributing all of its net \nassets to one or more public charities described in section 509(a)(1) of the Code. \nHowever, the recipient organization must have been in existence and have been \na public charity for at least 60 continuous months. \nGenerally, if a private foundation willfully and flagrantly or repeatedly violates the \nprivate foundation excise tax provisions, it may be terminated involuntarily and \nwill be liable for tax under section 507(c) of the Code.\nFinally, a private foundation that transfers substantial assets to another private \nfoundation under procedures set out in section 507(b)(2) has not terminated its \nprivate foundation status. In this case, the recipient foundation takes on any \nliabilities of the transferor foundation under the foundation excise tax provisions.\nAccess the Life Cycle of a Private Foundation at www.irs.gov/eo for additional \ninformation about the termination process.\nWhat Disclosures Are Required?\nThere are a number of disclosure requirements for private foundations. Detailed \ninformation on federal tax law disclosure requirements for 501(c)(3) tax-ex\nempt organizations can be found in Publication 557, Tax Exempt Status for Your \nOrganization on the IRS Web site at www.irs.gov/eo.\nPublic Inspection of Annual Returns and Exemption Applications,\nA private foundation must make the following documents available for public \ninspection and copying upon request and without charge (except a reasonable \ncharge for copying). The IRS also makes these documents available for public \ninspection and copying.\n", "22\nExemption Application – A private foundation must make available for \npublic inspection its approved exemption application, Form 1023, Application for \nRecognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, \nalong with each of the following documents:\nn all documents submitted with Form 1023;\nn all documents the IRS requires the organization to submit \nin support of its application; and,\nn the determination letter issued by the IRS.\nForm 990-PF – A private foundation must make available for public inspection \nits annual information return, Form 990-PF, with schedules, attachments, and \nsupporting documents filed with the IRS. Returns need to be available for disclo\nsure for only three years after the later of the due date or filing date of the return.\nForm 990-T – A private foundation must make its 990-T available for public \ninspection for three years beginning on the last day (including extensions) for \nfiling the return. Read the instructions to Form 990-T at www.irs.gov/eo for \ninformation regarding how the returns are to be made public.\nPublic Inspection and Disclosure Procedures\nA private foundation may place reasonable restrictions on the time, place, and \nmanner of in person inspection and copying, and may charge a reasonable fee \nfor providing copies. It can charge no more for the copies than the per page rate \nthe IRS charges for providing copies. A tax-exempt organization does not have to \ncomply with individual requests for copies if it makes the documents widely avail\nable. This can be done by posting the documents on a readily accessible website. \nHowever, it must still allow public inspection by office visitation. \nAll publicly available information may be obtained from the IRS by filing Form \n4506-A, Request for Public Inspection or Copy of Exempt Organization or Political \nOrganization IRS Form. An organization may obtain a complete copy of its own \napplication by filing Form 4506, Request for Copy of Tax Return. \nFor details on the public inspection and disclosure rules and procedures for 501(c)(3) \norganizations, go to the Life Cycle of a Private Foundation, or read the instructions \nfor Forms 990-PF, 990-T, and 1023 at www.irs.gov/eo.\nPENALTIES,\nPenalties apply to responsible persons of a tax-exempt organization who fail to provide the documents as \nrequired. A penalty of $20 per day may apply for as long as the failure continues. A $10,000 maximum penalty \n\napplies to a failure to provide an information return; no maximum penalty applies to application requests.\n", "23\nSale of Free Government Information,\nIf a private foundation offers to sell goods or services that are available free from \nthe federal government, the organization must disclose that fact in a conspicuous \nand easily recognized format. A private foundation that intentionally disregards \nthis requirement is subject to a penalty.\nCharitable Contributions—Substantiation and Disclosure,\nWhile many private foundations do not engage in fundraising activities, some \ndo solicit contributions, and a foundation may need to be familiar with the tax \nrules requiring substantiation and the disclosure rules imposed on foundations \nthat receive certain quid pro quo contributions.\nRecordkeeping Rules,\nA donor cannot claim a tax deduction for any cash, check or other monetary \ncontribution unless the donor maintains a record of the contribution in the form \nof either a bank record (such as a cancelled check) or a written communication \nfrom the private foundation (such as a receipt or a letter) showing the name of the \nprivate foundation, the date of the contribution, and the amount of the contribution.\nSubstantiation Rules,\nA donor cannot claim a tax deduction for any single contribution of $250 or \nmore unless the donor obtains a contemporaneous acknowledgment of the \ncontribution from the recipient charitable organization. A private foundation may \nassist the donor by providing a timely written statement including the name of the \npublic charity, date, amount of the contribution, and description of any non-cash \ncontributions. \nIn addition, the acknowledgment should indicate whether any goods or services \nwere provided in return for the contribution. If any goods or services were provided \nin return for a contribution, the organization should provide a good faith estimate \nof the value of goods or services provided in return for the contribution.\n \nThe private foundation may either provide separate acknowledgments for each \nsingle contribution of $250 or more or one acknowledgment to substantiate several \n\nsingle contributions of $250 or more. Separate contributions are not aggregated \nfor purposes of measuring the $250 threshold.\nThere are no IRS forms for the acknowledgment. Letters, postcards, or computer-\ngenerated forms with the above information are acceptable. An organization can \nprovide either a paper acknowledgment, or an electronic acknowledgment, such \nas an e-mail, to the donor.\n", "24\nDisclosure Rules That Apply to Quid Pro Quo Contributions,\nContributions are deductible only to the extent that they are gifts and no consider\nation is received in return. Depending on the circumstances, ticket purchases and \nsimilar payments made in conjunction with fundraising events may not qualify as \ncharitable contributions in full. A contribution made by a donor partly in exchange \nfor goods or services is known as a quid pro quo contribution. A donor may only \ntake a charitable contribution deduction to the extent that the contribution exceeds \nthe fair market value of the goods and services the donor receives in return for the \ncontribution and the donor intends to make a partial gift under the circumstances.\nIf a private foundation conducts fundraising events such as benefit dinners, shows, \nand membership drives where something of value is given to those in attendance, \nit must provide a written statement informing donors of the fair market value of the \nspecific items or services it provided in exchange for contributions. Token items \nand services providing only an intangible religious benefit need not be taken into \naccount. A private foundation should provide the written disclosure statement in \nadvance of any event, determine the fair market value of any benefit received, \nand state this information in fundraising materials such as solicitations, tickets, \nand receipts. The disclosure statement should be made, at the latest, at the time \npayment is received. Subject to certain exceptions, the disclosure responsibility \napplies to any fundraising circumstance where each complete payment, including \nthe contribution portion, exceeds $75. \nRead Publication 1771, Charitable Contributions—Substantiation and Disclosure \nRequirements, and Publication 526, Charitable Contributions, for details on \nthe federal tax law for organizations such as private foundations, that receive \ntax-deductible charitable contributions and for taxpayers who make contributions.\n", "25\nHow Do You Get IRS Assistance and Information?\nThe IRS offers help, through assistors and with reading material which is accessible \neither online, via mail, by telephone, and at IRS walk-in offices in many areas across \nthe country. IRS forms and publications can be downloaded from the Internet and \nordered by telephone. \nSpecialized Assistance for Tax-Exempt Organizations,\nGet help with questions about applying for tax exempt status, annual filing \nrequirements, and information about exempt organizations through the IRS, \nExempt Organizations (EO). \nEO Web Site, \t\nwww.irs.gov/eo,\nHighlights:\nn The Life Cycle of a Private Foundation—details the compliance obligations of \nprivate foundations. \nn Subscribe to the EO Update, a periodic newsletter with information for \ntax-exempt organizations and tax practitioners who represent them.\nEO Web-based Training, \nwww.stayexempt.irs.gov,\nEO Customer Service, \t\n(877) 829-5500,\nEO Determinations Office Mailing Address,\nInternal Revenue Service,\nTE/GE, EO Determinations Office,\nP.O. Box 2508,\nCincinnati, OH 45201,\n", "26\nTax Publications for Exempt Organizations,\nGet publications via the Internet or by calling the IRS at (800) 829-3676.\nPub 1, Your Rights as a Taxpayer,\nPub 15, Circular E, Employer’s Tax Guide,\nPub 15-A, Employer’s Supplemental Tax Guide,\nPub 463, Travel, Entertainment, Gift, and Car Expenses,\nPub 517, Social Security and Other Information for Members of the Clergy \nand Religious Workers,\nPub 526, Charitable Contributions,\nPub 538, Accounting Periods and Methods,\nPub 557, Tax-Exempt Status for Your Organization,\nPub 571, Tax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public \nSchools and Certain Tax-Exempt Organizations,\nPub 583, Starting a Business and Keeping Records, \nPub 598, Tax on Unrelated Business Income of Exempt Organizations,\nPub 1771, Charitable Contributions—Substantiation and Disclosure Requirements,\nPub 1828, Tax Guide for Churches and Religious Organizations,\nPub 3079, Tax-Exempt Organizations and Gaming,\nPub 3833, Disaster Relief, Providing Assistance Through Charitable Organizations,\nPub 4220, Applying for 501(c)(3) Tax-Exempt Status,\nPub 4221-PC, Compliance Guide for 501(c)(3) Public Charities,\nPub 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) \n\nPublic Charities and Private Foundations),\nPub 4302, A Charity’s Guide to Vehicle Donations,\nPub 4303, A Donor’s Guide to Vehicle Donations,\nPub 4630, Exempt Organizations Products and Services Catalog,\nPub 4779, Facts about Terminating or Merging Your Exempt Organization,\nForms for Exempt Organizations,\nGet forms via the Internet or by calling the IRS at (800) 829-3676.\nForm 941, Employer’s Quarterly Federal Tax Return,\nForm 944, Employer’s Annual Federal Tax Return,\nForm 990, Return of Organization Exempt From Income Tax,\n", "27\nForm 990-EZ, Short Form Return of Organization Exempt From Income Tax,\nForm 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt \nCharitable Trust Treated as a Private Foundation,\nForm 990-N, Electronic Notice (e-Postcard) For Tax-Exempt Organizations Not \nRequired to File Form 990 or 990-EZ (available electronically only),\nForm 990-T, Exempt Organization Business Income Tax Return,\nForm 990-W, Estimated Tax on Unrelated Business Taxable Income for \nExempt Organizations,\nForm 1023, Application for Recognition of Exemption Under Section 501(c)(3) \nof the Internal Revenue Code,\nForm 1023-EZ, Streamlined Application for Recognition of Exemption Under \nSection 501(c)(3) of the Internal Revenue Code,\nForm 1024, Application for Recognition of Exemption Under Section 501(a),\nForm 1041, U.S. Income Tax Return for Estates and Trusts,\nForm 4506, Request for Copy of Tax Return,\nForm 4506-A, Request for Public Inspection or Copy of Exempt Organization or \nPolitical Organization IRS Form,\nForm 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the \nInternal Revenue Code,\nForm 5578, Annual Certification of Racial Non-Discrimination for a Private School \nExempt from Federal Income Tax,\nForm 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) \nOrganization to Make Expenditures to Influence Legislation,\nForm 8282, Donee Information Return,\nForm 8283, Noncash Charitable Contributions,\nForm 8868, Extension of Time To File an Exempt Organization Return,\nFinCEN Form 114, Report of Foreign Bank and Financial Accounts,\n,\nGeneral IRS Assistance,\nGet materials on the latest tax laws, assistance with forms and publications, and \nfiling information.\nIRS Web site, \t\nwww.irs.gov\n,\nFederal tax questions, \t\n(800) 829-4933,\nEmployment tax questions, \t\n(800) 829-4933,\nOrder IRS forms and publications, \t\n(800) 829-3676, \n Publication 4221-PF (Rev. 8-2014) Catalog Number 49830S,,\n Department of the Treasury Internal Revenue Service,, \nwww.irs.gov,\n" ]
p4053evn.pdf	0116 Publ 4053 (EN-VN) (PDF)	https://www.irs.gov/pub/irs-pdf/p4053evn.pdf	[ "I\nn accordance with federal law and the Department of the Treasury – Internal Revenue \nService policy, discrimination against taxpayers on the basis of race, color, national origin \n(including limited English proficiency), disability, sex (in education programs or activities), age \nor reprisal is prohibited in programs and activities receiving federal financial assistance.\nTaxpayers with a disability may request a reasonable accommodation and taxpayers with limited \nEnglish proficiency may request language assistance to access service.\nare\nProtected\nProtected\nOperations Director, \nCivil Rights Division\nInternal Revenue Service\nRoom 2413\n1111 Constitution Avenue, NW\nWashington, DC 20224\nPublication 4053 (EN/VN) (Rev. 1-2016) Catalog Number 68267H Department of the Treasury Internal Revenue Service www.irs.gov\nCivil Rights\nCivil Rights\nIf a taxpayer believes he or she has been discriminated against,\na written complaint should be sent to the address referenced\nwithin. For all other inquiries concerning taxpayer civil rights,\ncontact us at the mailing address or e-mail us at\n [email protected]\nTheo luật của liên bang và chánh sách của Sở Thuế Vụ - Ban Ngân Khố (Department of Treasury), chúng \ntôi ngăn cấm kỳ thị người đóng thuế dựa trên chủng tộc, màu da, nguồn gốc quốc gia (kể cả người không \nthành thục Anh ngữ), tình trạng tàn tật, phái tính (trong các chương trình hoặc hoạt động giáo dục), độ tuổi, \nhoặc trả đũa trong các chương trình và hoạt động xin trợ giúp tài chánh liên bang. \nNgười đóng thuế mà bị tàn tật có thể yêu cầu trợ giúp hợp lý và người đóng thuế không thành thục tiếng \nAnh có thể yêu cầu trợ giúp thông dịch để được phục vụ.\nDo not send tax returns or other tax-related information to the Civil \nRights Division office or e-mail address.\nNếu người đóng thuế tin rằng họ bị kỳ thị thì nên gửi than phiền bằng \nvăn bản đến địa chỉ nêu bên trái đây. Đối với các thắc mắc liên quan đến \nquyền công dân của người đóng thuế thì liên lạc với chúng tôi theo địa \nchỉ gửi thư hoặc gửi điện thư cho chúng tôi đến \n [email protected]\nXin đừng gửi bản khai thuế hoặc thông tin khác liên quan đến thuế đến văn \nphòng hoặc địa chỉ điện thư của Phân Ban Dân Quyền.\nQuyền Công Dân \nQuyền Công Dân \nYour \ncủa Quý vị\nđược BẢO VỆ\n" ]
f1128.pdf	1014 Form 1128 (PDF)	https://www.irs.gov/pub/irs-pdf/f1128.pdf	[ "Note: Form 1128 begins on the next page.\nThe “Where to File” mailing address for a ruling request for exempt organizations \nhas changed.\nThe filing address included in the instructions for Part III of Form 1128 (Rev. October \n2014) for exempt organizations requesting a ruling has changed.\nThe new address is:\nInternal Revenue Service \n1973 N Rulon White Blvd M/S 6273 \nOgden, Utah 84201\nThe new filing address is effective immediately.\n", "Form 1128 \n(Rev. October 2014) \nDepartment of the Treasury \nInternal Revenue Service \nApplication To Adopt, Change, or Retain a Tax Year \n ▶ Information about Form 1128 and its separate instructions is available at www.irs.gov/form1128.\nOMB No. 1545-0134 \nAttachment \nSequence No. 148\nPart I \nGeneral Information \nImportant: All filers must complete Part I and sign below. See instructions. \nType or Print \nName of filer (if a joint return is filed, also enter spouse’s name) (see instructions) \nFiler’s identifying number \nNumber, street, and room or suite no. (if a P.O. box, see instructions) \nService Center where income tax return will be filed \nCity or town, state, and ZIP code \nFiler’s area code and telephone number/Fax number \n ( )\n ( )\n/ \nName of applicant, if different than the filer (see instructions) \nApplicant’s identifying number (see instructions) \nName of person to contact (if not the applicant or filer, attach a power of attorney) \nContact person’s area code and telephone number/Fax number \n ( )\n ( )\n/ \n1 \nCheck the appropriate box(es) to indicate the type of applicant (see instructions). \nIndividual \nPartnership \nEstate \nDomestic corporation \nS corporation \nPersonal service \ncorporation (PSC) \nCooperative (sec. 1381(a)) \nControlled foreign corporation (CFC) (sec. 957) \nForeign sales corporation (FSC) or Interest-charge \ndomestic international sales corporation (IC-DISC) \nSpecified foreign corporation (SFC) (sec. 898) \n10/50 corporation (sec. 904(d)(2)(E)) \nTrust \nPassive foreign investment company (PFIC) \n(sec. 1297) \nOther foreign corporation \nTax-exempt organization \nHomeowners Association (sec. 528) \nOther \n(Specify entity and applicable Code section) \n2 \na\nApproval is requested to (check one) (see instructions): \nAdopt a tax year ending ▶\n(Partnerships and PSCs: Go to Part III after completing Part I.) \nChange to a tax year ending ▶\nRetain a tax year ending ▶\nb If changing a tax year, indicate the date the present tax year ends (see instructions). ▶\nc If adopting or changing a tax year, the first return or short period return will be filed for the tax year \nbeginning ▶\n, 20 \n, and ending ▶\n, 20 \n3 \nIs the applicant’s present tax year, as stated on line 2b above, also its current financial reporting year? ▶\nYes\nNo\nIf “No,” attach an explanation. \n4 \nIndicate the applicant’s present overall method of accounting. \nCash receipts and disbursements method \nAccrual method \nOther method (specify) ▶\n5 \nState the nature of the applicant’s business or principal source of income. \nSignature—All Filers (See Who Must Sign in the instructions.) \nSign \nHere\nUnder penalties of perjury, I declare that I have examined this application, including accompanying schedules and statements, and to the best of my knowledge \nand belief, it is true, correct, and complete. Declaration of preparer (other than filer) is based on all information of which preparer has any knowledge.\n▲\nSignature of filer\nDate\n▲\nType or print name and title\nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm’s EIN ▶\nPhone no.\nFor Privacy Act and Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 21115C \nForm 1128 (Rev. 10-2014) \n", "Form 1128 (Rev. 10-2014) \nPage 2 \nPart II \nAutomatic Approval Request (see instructions) \n• Identify the revenue procedure under which this automatic approval request is filed ▶\nSection A—Corporations (Other Than S Corporations or Personal Service Corporations) (Rev. Proc. 2006-45, or its successor) \nYes No \n1 \nIs the applicant a corporation (including a homeowners association (section 528)) that is requesting a change in \ntax year and is allowed to use the automatic approval rules under section 4 of Rev. Proc. 2006-45 (or its \nsuccessor)? (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n2 \nDoes the corporation intend to elect to be an S corporation for the tax year immediately following the short period?\nIf “Yes” and the corporation is electing to change to a permitted tax year, file Form 1128 as an attachment to Form \n2553. \n3 \nIs the applicant a corporation requesting a concurrent change for a CFC, FSC or IC-DISC? (see instructions) .\n ▶\nSection B—Partnerships, S Corporations, Personal Service Corporations (PSCs), and Trusts (Rev. Proc. 2006-46, or \nits successor) \n4 \nIs the applicant a partnership, S corporation, PSC, or trust that is requesting a tax year and is allowed to use the \nautomatic approval rules under section 4 of Rev. Proc. 2006-46 (or its successor)? (see instructions) \n.\n.\n.\n.\n ▶\n5 \nIs the partnership, S corporation, PSC, or trust requesting to change to its required tax year or a partnership, S \ncorporation, or PSC that wants to change to a 52-53 week tax year ending with reference to such tax year? .\n ▶\n6 \nIs the partnership, S corporation, or PSC (other than a member of a tiered structure) requesting a tax year that \ncoincides with its natural business year described in section 4.01(2) of Rev. Proc. 2006-46 (or its successor)? \nAttach a statement showing gross receipts for the most recent 47 months. (See instructions for information \nrequired to be submitted) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n7 \nIs the S corporation requesting an ownership tax year? (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n8 \nIs the applicant a partnership requesting a concurrent change pursuant to section 6.09 of Rev. Proc. 2006-45 \n(or its successor) or section 5.04(8) of Rev. Proc. 2002-39 (or its successor)? (see instructions) \n.\n.\n.\n.\n.\n ▶\nSection C—Individuals (Rev. Proc. 2003-62, or its successor) (see instructions)\n9 \nIs the applicant an individual requesting a change from a fiscal year to a calendar year? .\n.\n.\n.\n.\n.\n.\n.\n ▶\nSection D—Tax-Exempt Organizations (Rev. Proc. 76-10 or 85-58) (see instructions) \n10 \nIs the applicant a tax-exempt organization requesting a change? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nPart III \nRuling Request (All applicants requesting a ruling must complete Section A and any other section that \napplies to the entity. See instructions.) (Rev. Proc. 2002-39, or its successor) \nSection A—General Information \nYes No \n1 \nIs the applicant a partnership, S corporation, personal service corporation, or trust that is under examination by \nthe IRS, before an appeals office, or a Federal court? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” see the instructions for information that must be included on an attached explanation. \n2 \nHas the applicant changed its annual accounting period at any time within the most recent 48-month period \nending with the last month of the requested tax year? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes” and a letter ruling was issued granting approval to make the change, attach a copy of the letter ruling, or if\nnot available, an explanation including the date approval was granted. If a letter ruling was not issued, indicate \nwhen and explain how the change was implemented. \n3 \nWithin the most recent 48-month period, has any accounting period application been withdrawn, not perfected, \ndenied, or not implemented? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” attach an explanation. \n4 \na\nIs the applicant requesting to establish a business purpose under section 5.02(1) of Rev. Proc. 2002-39 (or its \nsuccessor)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” attach an explanation of the legal basis supporting the requested tax year (see instructions). \nb If your business purpose is based on one of the natural business year tests under section 5.03, check the \napplicable box. \nAnnual business cycle test \nSeasonal business test \n25-percent gross receipts test \nAttach a statement showing gross receipts from sales and services (and inventory cost if applicable) for the test \nperiod. (see instructions) \n5 \nEnter the taxable income or (loss) for the 3 tax years immediately preceding the year of change and for the short \nperiod. If necessary, estimate the amount for the short period. \nShort period \n$ \nFirst preceding year \n$ \nSecond preceding year $\nThird preceding year $\nNote: Individuals, enter adjusted gross income. Partnerships and S corporations, enter ordinary income. Section \n501(c) organizations, enter unrelated business taxable income. Estates, enter adjusted total income. All other \napplicants, enter taxable income before net operating loss deduction and special deductions. \nForm 1128 (Rev. 10-2014) \n", "Form 1128 (Rev. 10-2014) \nPage 3 \n6 \nCorporations only, enter the losses or credits, if any, that were generated or that expired in the short period: \nYes No \nGenerated \nExpiring \nNet operating loss .\n.\n.\n.\n.\n.\n.\n.\n$ \n$ \nCapital loss .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$ \n$ \nUnused credits .\n.\n.\n.\n.\n.\n.\n.\n.\n$ \n$ \n7 \nEnter the amount of deferral, if any, resulting from the change (see section 5.05(1), (2), (3) and 6.01(7) of \nRev. Proc. 2002-39, or its successor) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n$ \n8 \na\nIs the applicant a U.S. shareholder in a CFC? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” attach a statement for each CFC providing the name, address, identifying number, tax year, the \npercentage of total combined voting power of the applicant, and the amount of income included in the gross \nincome of the applicant under section 951 for the 3 tax years immediately before the short period and for the \nshort period. \nb Will each CFC concurrently change its tax year? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes” to line 8b, go to Part II, line 3. \nIf “No,” attach a statement explaining why the CFC will not be conforming to the tax year requested by the U.S. \nshareholder. \n9 \na\nIs the applicant a U.S. shareholder in a PFIC as defined in section 1297? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” attach a statement providing the name, address, identifying number, and tax year of the PFIC, the \npercentage of interest owned by the applicant, and the amount of distributions or ordinary earnings and net \ncapital gain from the PFIC included in the income of the applicant. \nb Did the applicant elect under section 1295 to treat the PFIC as a qualified electing fund? \n.\n.\n.\n.\n.\n.\n.\n ▶\n10 \na\nIs the applicant a member of a partnership, a beneficiary of a trust or estate, a shareholder of an S corporation, a \nshareholder of an IC-DISC, or a shareholder of an FSC? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” attach a statement providing the name, address, identifying number, type of entity (partnership, trust, \nestate, S corporation, IC-DISC, or FSC), tax year, percentage of interest in capital and profits, or percentage of \ninterest of each IC-DISC or FSC and the amount of income received from each entity for the first preceding year \nand for the short period. Indicate the percentage of gross income of the applicant represented by each amount. \nb Will any partnership concurrently change its tax year to conform with the tax year requested? .\n.\n.\n.\n.\n.\n ▶\nc If “Yes” to line 10b, has any Form 1128 been filed for such partnership? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n11 \nDoes the applicant or any related entity currently have any accounting method, tax year, ruling, or technical \nadvice request pending with the IRS National Office? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” attach a statement explaining the type of request (method, tax year, etc.) and the specific issues involved \nin each request. \n12 \nIs Form 2848, Power of Attorney and Declaration of Representative, attached to this application? \n.\n.\n.\n.\n ▶\n13 \nDoes the applicant request a conference of right (in person or by telephone) with the IRS National Office, if the \nIRS proposes to disapprove the application? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n14 \nEnter amount of user fee attached to this application (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n$ \nSection B—Corporations (other than S corporations and controlled foreign corporations) (see instructions) \n15 \nEnter the date of incorporation. ▶\nYes No \n16 \na\nDoes the corporation intend to elect to be an S corporation for the tax year immediately following the short \nperiod? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nb If “Yes,” will the corporation be going to a permitted S corporation tax year? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “No” to line 16b, attach an explanation. \n17 \nIs the corporation a member of an affiliated group filing a consolidated return? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” attach a statement providing (a) the name, address, identifiying number used on the consolidated return, \ntax year, and Service Center where the applicant files the return; (b) the name, address, and identifying number of\neach member of the affiliated group; (c) the taxable income (loss) of each member for the 3 years immediately \nbefore the short period and for the short period; and (d) the name of the parent corporation. \n18a\nPersonal service corporations (PSCs): Attach a statement providing each shareholder’s name, type of entity \n(individual, partnership, corporation, etc.), address, identifying number, tax year, percentage of ownership, and \namount of income received from the PSC for the first preceding year and the short period. \nb If the PSC is using a tax year other than the required tax year, indicate how it obtained its tax year. \nGrandfathered (attach copy of letter ruling) \nSection 444 election (date of election \n) \nLetter ruling (date of letter ruling \n(attach copy)) \nForm 1128 (Rev. 10-2014) \n", "Form 1128 (Rev. 10-2014) \nPage 4 \nSection C—S Corporations (see instructions) \n19 \nEnter the date of the S corporation election. ▶\nYes No \n20 \nIs any shareholder applying for a corresponding change in tax year? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” each shareholder requesting a corresponding change in tax year must file a separate Form 1128 to get \nadvance approval to change its tax year. \n21 \nIf the corporation is using a tax year other than the required tax year, indicate how it obtained its tax year. \nGrandfathered (attach copy of letter ruling) \nSection 444 election (date of election \n) \nLetter ruling (date of letter ruling \n(attach copy)) \n22 \nAttach a statement providing each shareholder’s name, type of shareholder (individual, estate, qualified \nsubchapter S Trust, electing small business trust, other trust, or exempt organization), address, identifying \nnumber, tax year, percentage of ownership, and the amount of income each shareholder received from the S \ncorporation for the first preceding year and for the short period. \nSection D—Partnerships (see instructions) \n23 \nEnter the date the partnership’s business began. ▶\nYes No \n24 \nIs any partner applying for a corresponding change in tax year? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n25 \n \n \nAttach a statement providing each partner’s name, type of partner (individual, partnership, estate, trust, \ncorporation, S corporation, IC-DISC, etc.), address, identifying number, tax year, and the percentage of interest in \ncapital and profits. \n26 \nIs any partner a shareholder of a PSC as defined in Regulations section 1.441-3(c)? .\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf “Yes,” attach a statement providing the name, address, identifiying number, tax year, percentage of interest in \ncapital and profits, and the amount of income received from each PSC for the first preceding year and for the \nshort period. \n27 \nIf the partnership is using a tax year other than the required tax year, indicate how it obtained its tax year. \nGrandfathered (attach copy of letter ruling) \nSection 444 election (date of election \n) \nLetter ruling (date of letter ruling \n(attach copy)) \nSection E—Controlled Foreign Corporations (CFC) \n28 \nAttach a statement for each U.S. shareholder (as defined in section 951(b)) providing the name, address, \nidentifying number, tax year, percentage of total value and percentage of total voting power, and the amount of\nincome included in gross income under section 951 for the 3 tax years immediately before the short period and \nfor the short period. \nSection F—Tax-Exempt Organizations \n29 \nType of organization: \nCorporation \nTrust \nOther (specify) ▶\nYes No \n30 \nDate of organization. ▶\n31 \nCode section under which the organization is exempt. ▶\n32 \nIs the organization required to file an annual return on Form 990, 1120-C, 990-PF, 990-T, 1120-H, or 1120-POL? ▶\n33 \nEnter the date the tax exemption was granted. ▶\n. Attach a copy of the letter ruling granting \nexemption. If a copy of the letter ruling is not available, attach an explanation. \n34 \nIf the organization is a private foundation, is the foundation terminating its status under section 507? \n.\n.\n.\n ▶\nSection G—Estates \n35 \nEnter the date the estate was created. ▶\n36 a Attach a statement providing the name, identifying number, address, and tax year of each beneficiary and each person who is \nan interested party of any portion of the estate. \nb Based on the adjusted total income of the estate entered in Part III, Section A, line 5, attach a statement showing the \ndistribution deduction and the taxable amounts distributed to each beneficiary for the 2 tax years immediately before the short \nperiod and for the short period. \nSection H—Passive Foreign Investment Companies \n37 \nIf the applicant is a passive foreign investment company, attach a statement providing each U.S. shareholder’s name, address, \nidentifying number, and percentage of interest owned. \nForm 1128 (Rev. 10-2014) \n" ]
f7036.pdf	0417 Form 7036 (PDF)	https://www.irs.gov/pub/irs-pdf/f7036.pdf	[ "Catalog Number 56210M\nwww.irs.gov\nForm 7036 (4-2017)\nForm 7036 \n(April 2017)\nDepartment of the Treasury - Internal Revenue Service\nElection under Section 1101(g)(4) \nof the Bipartisan Budget Act of 2015\nPart I\nI hereby elect to have the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015 (BBA) apply to the \nfollowing partnership return:\nPartnership name\nTaxpayer Identification Number\nTax period beginning date\nTax period ending date\nThis partnership:\n1. Was notified of selection for examination by the IRS in a letter dated\n;\n2. Is not insolvent and does not reasonably anticipate becoming insolvent before resolution of any adjustment for the partnership \ntaxable year for which the election is being made;\n3. Is not currently and does not reasonably anticipate becoming subject to a bankruptcy petition (voluntary or involuntary) under \nTitle 11 of the United States Code; and\n4. Has sufficient assets, and reasonably anticipates having sufficient assets, to pay the potential imputed underpayment that may be \ndetermined during the partnership examination. \nPart II\nI hereby designate the following partnership representative as defined in IRC Section 6223 as amended by the BBA:\nPartnership representative’s name\nTaxpayer Identification Number\nAddress\nCity\nState\nZip code\nDaytime telephone number\nOther information\nPart III\nUnder penalties of perjury, I declare that I am duly authorized to make this election, and that to the best of my knowledge and belief, \nthis statement is true, correct and complete.\nName (print/type)\nTaxpayer Identification Number\nAddress\nCity\nState\nZip code\nDaytime telephone number\nDate\nSignature\nEither the Tax Matters Partner or an individual authorized to sign the partnership return for the taxable year under examination is \nauthorized to make this election for any partnership return filed for taxable years beginning after November 2, 2015 and before January \n1, 2018.\nTo make this election, this statement must be provided to the individual identified in the notice of selection for examination as the IRS \nperson to contact regarding the examination within 30 days from the date of the notice of selection for examination.\nThis election may not be made if:\n1. An AAR has been filed, or deemed filed, on behalf of the partnership under section 6227(c) prior to amendment by the BBA; or\n2. An amended return of partnership income has been filed, or deemed filed.\nThis election may only be revoked with the consent of the Internal Revenue Service.\nRules regarding the time, form, and manner for a partnership to make an election pursuant to section 1101(g)(4) of the BBA are \nprovided in Temporary Regulations §301.9100-22T, published on August 5, 2016 as Treasury Decision (TD) 9780.\n" ]
p5124.pdf	0417 Publ 5124 (PDF)	https://www.irs.gov/pub/irs-pdf/p5124.pdf	[ " \n \n \n \n \n \nPublication 5124 (4-2017) Catalog Number 65544H Department of the Treasury Internal Revenue Service www.irs.gov \n", "FATCA XML Schema v2.0 User Guide \n \n2 \nTable of Contents \nWhat’s New \n.................................................................................................................. 6 \n1 \nIntroduction \n............................................................................................................ 7 \n About FATCA ................................................................................................................................ 7 \n1.1\n Special Rules for Non-GIIN Filers \n................................................................................................. 8 \n1.2\n HCTA Filers \n................................................................................................................................... 8 \n1.3\n Purpose ......................................................................................................................................... 9 \n1.4\n2 \nFATCA XML Schema Overview .......................................................................... 10 \n Schema Versions ........................................................................................................................ 12 \n2.1\n Schema Validation ...................................................................................................................... 13 \n2.2\n2.2.1 \nCreating New Reports using Schema v2.0 ......................................................................... 13 \n2.2.2 \nCorrected, Void and Amended Reports using Schema v2.0 .............................................. 13 \n Prohibited and Restricted Characters ......................................................................................... 14 \n2.3\n Namespace ................................................................................................................................. 15 \n2.4\n Reciprocal Exchange .................................................................................................................. 15 \n2.5\n2.5.1 \nCompetent Authority Requests (CAR) ................................................................................ 16 \n Data Preparation and Naming Conventions ............................................................................... 16 \n2.6\n System Testing \n............................................................................................................................ 16 \n2.7\n Other Resources ......................................................................................................................... 17 \n2.8\n3 \nMessageSpec ...................................................................................................... 18 \n SendingCompanyIN .................................................................................................................... 19 \n3.1\n TransmittingCountry \n.................................................................................................................... 19 \n3.1\n ReceivingCountry \n........................................................................................................................ 20 \n3.2\n MessageType \n.............................................................................................................................. 20 \n3.3\n Warning ....................................................................................................................................... 20 \n3.4\n Contact ........................................................................................................................................ 20 \n3.5\n MessageRefId ............................................................................................................................. 20 \n3.6\n CorrMessageRefId ...................................................................................................................... 21 \n3.7\n ReportingPeriod .......................................................................................................................... 21 \n3.8\n Timestamp \n................................................................................................................................... 21 \n3.9\n4 \nFATCA Report Complex Types ........................................................................... 22 \n MonAmnt_Type \n........................................................................................................................... 22 \n4.1\n DocSpec_Type \n............................................................................................................................ 23 \n4.2\n4.2.1 \nDocTypeIndic ...................................................................................................................... 23 \n", "FATCA XML Schema v2.0 User Guide \n \n3 \n4.2.2 \nDocRefId ............................................................................................................................. 25 \n4.2.3 \nCorrMessageRefId .............................................................................................................. 25 \n4.2.4 \nCorrDocRefId ...................................................................................................................... 26 \n Address_Type ............................................................................................................................. 26 \n4.3\n4.3.1 \nCountryCode ....................................................................................................................... 27 \n4.3.2 \nAddress Free \n....................................................................................................................... 27 \n4.3.3 \nAddressFix .......................................................................................................................... 28 \n PersonParty_Type \n....................................................................................................................... 29 \n4.4\n4.4.1 \nResCountryCode \n................................................................................................................. 29 \n4.4.2 \nTIN \n....................................................................................................................................... 30 \n4.4.3 \nName \n................................................................................................................................... 31 \n \nTitles \n................................................................................................................................ \n32 \n4.4.3.1\n \nFirst Name \n....................................................................................................................... \n32 \n4.4.3.2\n \nMiddle Name ................................................................................................................... \n32 \n4.4.3.3\n \nLast Name ....................................................................................................................... \n33 \n4.4.3.4\n4.4.4 \nNationality \n............................................................................................................................ 33 \n4.4.5 \nBirthInfo ............................................................................................................................... 33 \n \nBirthDate ......................................................................................................................... \n34 \n4.4.5.1\n OrganisationParty_Type \n.............................................................................................................. 35 \n4.5\n4.5.1 \nResCountryCode \n................................................................................................................. 35 \n4.5.2 \nTIN \n....................................................................................................................................... 36 \n4.5.3 \nName \n................................................................................................................................... 37 \n4.5.4 \nAddress ............................................................................................................................... 37 \n CorrectableReportOrganisation_Type ........................................................................................ 37 \n4.6\n4.6.1 \nFilerCategory - New ............................................................................................................ 38 \n4.6.2 \nDocSpec \n.............................................................................................................................. 39 \n5 \nReportingFI \n.......................................................................................................... 40 \n6 \nReportingGroup \n................................................................................................... 43 \n Sponsor ....................................................................................................................................... 43 \n6.1\n Intermediary ................................................................................................................................ 44 \n6.2\n NilReport - New \n........................................................................................................................... 45 \n6.3\n6.3.1 \nDocSpec \n.............................................................................................................................. 46 \n6.3.2 \nNoAccountToReport \n............................................................................................................ 46 \n Account Report \n............................................................................................................................ 47 \n6.4\n6.4.1 \nDocSpec \n.............................................................................................................................. 48 \n", "FATCA XML Schema v2.0 User Guide \n \n4 \n6.4.2 \nAccountNumber \n................................................................................................................... 48 \n6.4.3 \nAccountClosed - New \n.......................................................................................................... 49 \n6.4.4 \nAccountHolder \n..................................................................................................................... 50 \n \nIndividual ......................................................................................................................... \n50 \n6.4.4.1\n \nOrganisation .................................................................................................................... \n50 \n6.4.4.2\n \nAcctHolderType - Updated \n.............................................................................................. \n51 \n6.4.4.3\n6.4.5 \nSubstantial Owner - Updated .............................................................................................. 52 \n \nIndividual and Organization \n............................................................................................. \n52 \n6.4.5.1\n6.4.6 \nAccountBalance .................................................................................................................. 53 \n6.4.7 \nPayment .............................................................................................................................. 54 \n \nType ................................................................................................................................ \n55 \n6.4.7.1\n \nPaymentTypeDesc - New ............................................................................................... \n55 \n6.4.7.2\n \nPaymentAmt \n.................................................................................................................... \n56 \n6.4.7.3\n6.4.8 \nCARRef - New (Model 2 IGA Reporting Only) .................................................................... 56 \n \nPoolReportReportingFIGIIN ............................................................................................ \n57 \n6.4.8.1\n \nPoolReportMessageRefId ............................................................................................... \n57 \n6.4.8.2\n \nPoolReportDocRefId ....................................................................................................... \n57 \n6.4.8.3\n6.4.9 \nAdditionalData - New .......................................................................................................... 58 \n \nAdditionalItem \n.................................................................................................................. \n58 \n6.4.9.1\n Pool Report ................................................................................................................................. 59 \n6.5\n6.5.1 \nDocSpec \n.............................................................................................................................. 59 \n6.5.2 \nAccountCount - Update \n....................................................................................................... 59 \n6.5.3 \nAccountPoolReportType - Updated .................................................................................... 60 \n6.5.4 \nPoolBalance ........................................................................................................................ 60 \n7 \nCorrecting, Amending and Voiding Records - New ............................................. 61 \n Unique MessageRefId and DocRefId ......................................................................................... 61 \n7.1\n How to Correct, Amend or Void Records \n.................................................................................... 62 \n7.2\n7.2.1 \nAmend ................................................................................................................................. 63 \n7.2.2 \nVoid ..................................................................................................................................... 63 \n7.2.3 \nCorrect \n................................................................................................................................. 63 \n7.2.4 \nSpecial Cases to Amend and Correct Records .................................................................. 63 \n MessageSpec and DocSpec \n....................................................................................................... 64 \n7.3\nAppendix A: \nGlossary of Terms \n............................................................................... 66 \nAppendix B: \nFATCA XML Schema Overview \n........................................................... 71 \nAppendix C: MessageSpec ..................................................................................... 72 \n", "FATCA XML Schema v2.0 User Guide \n \n5 \nAppendix D: Reporting FI ........................................................................................ 73 \nAppendix E: \nReporting Group ................................................................................. 74 \nAppendix F: \nAccount Report ................................................................................... 75 \nAppendix G: Pool Report ......................................................................................... 76 \nAppendix H: Account Holder ................................................................................... 77 \nAppendix I: \nSubstantial Owner \n............................................................................... 78 \nAppendix J: \nSponsor & Intermediary ...................................................................... 79 \nAppendix K: \nIndividual or Organization Account Holders ........................................ 80 \nAppendix L: \nPerson Party Type .............................................................................. 81 \nAppendix M: Address Type \n...................................................................................... 82 \nAppendix N: OrganisationParty_Type ..................................................................... 83 \nAppendix O: CorrectableReportOrganisationParty_Type ........................................ 84 \nAppendix P: \nDocSpec_Type ................................................................................... 85 \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n6 \nWhat’s New \nThis section highlights important changes to the Foreign Account Tax Compliance Act (FATCA) XML \nSchema v2.0 User Guide. The schema and business rules are explained in detail throughout this \npublication. All changes are effective January 17, 2017 and the IRS will communicate the specific \ntransition date as soon as possible. \nFuture Updates \nThe IRS will continue to consult with partners and receive feedback to improve the guide. \n \nData Elements \nDescription \n \n \nAccountClosed \nAllows a financial institution to declare the account status as \nclosed. \nAccount Holder Type \nUpdate to the FATCA account holder type enumeration \ncodes. \nAccount Number Type \nAllows a financial institution to declare account number \nformats, such as IBAN and OSIN. \nAdditionalData \nProvides additional text information for an account report. \nCARRef \nLinks account reports submitted in response to a Competent \nAuthority Request (CAR) to the original pooled report from a \nfinancial institution from a Model 2 IGA jurisdiction. \n(For Model 2 reporting only) \nFilerCategory \nIdentifies the filer category code for a reporting financial \ninstitution and/or sponsor. \nNilReport \nIndicates a reporting financial institution has no accounts to \nreport. \nPayment Type Description \nProvides text description for payment types. \nSubstantial Owner \nAllows a filer to name a substantial owner as an entity or \norganization. \n \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n7 \n1 Introduction \n About FATCA \n1.1\nThe Foreign Account Tax Compliance Act (FATCA) was enacted as part of the Hire Incentives to Restore \nEmployment (HIRE) Act in 2010. FATCA was created to address non-reporting of income related to \nforeign financial accounts held by US taxpayers. FATCA requires certain foreign financial institutions \n(FFIs) to report certain information about its U.S. accounts, accounts held by owner-documented FFIs \n(ODFFI), and certain aggregate information concerning accounts held by recalcitrant account holders \nand, for 2015 and 2016, accounts held by nonparticipating FFIs. Generally, FFIs will commit to this \nreporting requirement by registering with the IRS and signing an agreement with the IRS. \nThe FATCA regulations also require a withholding agent to deduct and withhold tax equal to 30 percent of \na withholdable payment made to a passive non-financial foreign entity (NFFE) unless the passive NFFE \ncertifies to the withholding agent that it does not have any substantial U.S. owners or provides certain \nidentifying information with respect to its substantial U.S. owners. A withholding agent is also required to \nreport information about substantial U.S. owners of a passive NFFE and specified U.S. persons holding \ncertain equity or debt interests in a payee that the withholding agent has agreed to treat as an ODFFI. \nPayments to NFFEs that report their substantial U.S. owners (or report that they have no substantial U.S. \nowners) directly to the IRS (direct reporting NFFEs) are excepted from withholding and reporting by a \nwithholding agent or an FFI. \nTo facilitate FATCA implementation for FIs operating in jurisdictions with laws that prevent the FIs from \ncomplying with the terms of the FFI agreement, the Treasury Department developed two alternative \nmodel intergovernmental agreements (IGAs) (Model 1 IGA and Model 2 IGA) that allow FIs operating in \nsuch jurisdictions to perform due diligence and reporting on their account holders to achieve the \nobjectives of FATCA. FFIs reporting under a Model 1 IGA (reporting Model 1 FFIs) report certain \ninformation about their U.S. reportable accounts and certain payees as required under the applicable IGA \nto their respective tax authorities. Reporting Model 1 FFIs do not report directly to the IRS. However, \ncertain reporting Model 1 FFIs in a “Model 1 Option 2” jurisdiction may use the schema to report to their \ntax authorities. FFIs reporting under a Model 2 IGA (Reporting Model 2 FFIs) report directly to the IRS \ncertain information about their U.S. accounts, and certain aggregate information concerning account \nholders who do not waive legal restrictions for the FFI to report this information (non-consenting U.S. \naccounts), and, for 2015 and 2016, certain payments made to accounts held by nonparticipating FFIs as \nrequired under the applicable IGA and the regulations. \nTrustee-Documented Trusts subject to a Model 2 IGA are reported by the trustee of the Trustee-\nDocumented Trust. A Sponsoring Entity reports on behalf of Sponsored FFIs and Sponsored Direct \nReporting NFFEs. \nFor the latest information about legislative and tax law topics covered in this publication, go to \nwww.irs.gov/FATCA. \n \n \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n8 \n Special Rules for Non-GIIN Filers \n1.2\nAn approved financial institution (FI) (other than a limited FFI or a limited branch), direct reporting NFFE, \nor sponsoring entity that registers with the IRS under FATCA will receive a global intermediary \nidentification number (GIIN). There are certain entities that are permitted to use IDES to file on behalf of \nothers that may not register to obtain a GIIN (non-GIIN filers) such as: \n \nU.S. withholding agents (USWA) \n \nTerritory financial institutions (TFI) treated as U.S. persons \n \nThird party preparers \n \nCommercial software vendors \nA non-GIIN filer must obtain a FATCA Identification Number (FIN) in order to enroll in the International \nData Exchange Service (IDES) for FATCA reporting. \n \nThe GIIN and FIN appear on the FFI list published by the IRS on the first day of each month. As a best \npractice, always review the published FFI list before submitting a file. The publication of a FIN on the FFI \nlist does not change the filer’s status for FATCA purposes, as it does not make the filer an FFI and does \nnot serve any function related to withholding tax on payments under FATCA. A FIN will be accompanied \nby a generic name (e.g., “U.S. Withholding Agents 1”) on the FFI list.. For more information on FINs, go to \nthe FATCA Identification Number (FIN) enrollment page at \nhttps://www.irs.gov/businesses/corporations/finenrollment-process. \n \n HCTA Filers \n1.3\nThe HCTA of a Model 1 IGA jurisdiction uses the schema to report to the IRS certain information on U.S. \nReportable Accounts (as defined in the applicable IGA) of reporting Model 1 FFIs covered by the IGA \nand, for 2015 and 2016, information with respect to nonparticipating FFIs that receive payments from \nreporting Model 1 FFIs. \nIf a Model 1 IGA jurisdiction has elected to allow reporting Model 1 FFIs in its jurisdiction to use IDES to \nreport to the IRS (“Model 1 Option 2”), the reporting Model 1 FFI transmits data directly to its HCTA using \nthe schema. The HCTA approves or rejects the reports; if approved, the HCTA releases the data to the \nIRS. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n9 \n Purpose \n1.4\nThe FATCA XML Schema v2.0 User Guide (Publication 5124) outlines the business and validation rules \nto support a Form 8966, FATCA Report filed electronically through the International Data Exchange \nService (IDES). There are reporting differences between filing electronically and filing in paper format with \nthe IRS. To file a paper Form 8966 please see the filing instructions at www.irs.gov/pub/irs-pdf/f8966.pdf. \nAll IDES users should be familiar with FATCA regulations, Extensible Markup Language (XML) and the \nFATCA XML schemas. These guidelines should be used in conjunction with the most current version of \nother FATCA resources and are available on www.irs.gov: \n \nFATCA Online Registration: \n \nPublication 5118 \nFATCA Online Registration User Guide \nProvides instructions to complete the online FATCA Online Registration \nSystem or electronic Form 8957, FATCA Registration \n \nPublication 5147 \nFFI List Search and Download Tool User Guide \nProvides instructions on how to use the FFI List Search and Download Tool to \nsearch for approved GIINs and FINs \nFATCA Reporting (IDES, data preparation, transmission and messages): \n \nPublication 5190 \nFATCA IDES User Guide \nProvides instructions on how to use the International Data Exchange Service \nto transmit FATCA reporting data \n \nPublication 5188 \nFATCA Metadata XML Schema v1.1 User Guide \nExplains the XML schema and data elements used in the FATCA metadata file \n \nPublication 5189 \nInternational Compliance Management Model (ICMM) User Guide \nExplains the schema and business rules of a FATCA notification \n \nPublication 5216 \nInternational Compliance Management Model (ICMM) Notification XML \nSchema \nExplains the XML schema and data elements of a FATCA notification \n \nForm 8966 \nForm 8966, FATCA Report and form instructions. \nProvides instructions on how to file paper format with the IRS \nData Security: \n \nPublication 4557 \nSafeguarding Taxpayer Data: A Guide for Your Business \nProvides information on legal requirements to safeguard taxpayer data \n \nPublication 4600 \nSafeguarding Taxpayer Information Quick Reference Guide for Businesses \nProvides information on data safeguard techniques and how to report data \nsecurity incidents \nTable 1 – FATCA related resources \n \n", "FATCA XML Schema v2.0 User Guide \n \n10 \n2 FATCA XML Schema Overview \n \nThe FATCA XML schema governs the structure and content of files that define the electronic format for \nForm 8966, FATCA Report. It is used to create reports that conform to recommended standards and \nprovide first level schema validation. The FATCA XML schema is based on an existing reporting schema \nand business requirements used by the Organisation for Economic Co-operation and Development \n(OECD) and the European Union (EU). \n \nDiagram \n \nNamespace \nurn:oecd:ties:fatca:v2 \nType \nftc:Fatca_Type \nProperties \nminOcc \n1 \nmaxOcc \nunbounded \ncontent \ncomplex \n \nTable 2 – FATCA XML schema overview \n \nThe FATCA XML schema v2.0 takes precedence over any information presented in the guide. All schema \nand sample files can be viewed with an XML tool, such as XML Notepad. For more information on the \nschema library structure, samples and other resources, go to \nhttps://www.irs.gov/Businesses/Corporations/FATCA-XML-Schemas-and-Business-Rules-for-Form-8966. \n \n \n \n \n \n \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n11 \nGeneral terms in the schema are described by the definition, attribute, and constraints as listed below: \n Items \n Description \n Attribute \n An attribute describes additional data related to a specific element. If \nblank, then there are no associated attributes. \n Cardinality \n \n The number of times an element occurs in an XML file. \n The ability to repeat information within the schema is the electronic \nequivalent of attaching additional forms when there is insufficient space on \nthe form to include all of the information that must be filed. \n \n If cardinality is not defined, then one and only one instance should be \nincluded (minOccurs=1 and maxOccurs=1). \n Where a data element is not used, then the associated attribute(s) are not \nused. \n Data Type \n The data type or classification of a data element value, such as numeric, \nstring, Boolean, or time. \n XML supports custom data types and inheritance. \n Element \n XML data elements defined in the FATCA XML schema; elements not \ndescribed in the guide are not supported in the schema. \n Encoding \n The UTF-8 encoding standard must be used in all XML messages. FATCA \nXML schema does not support other encoding schemes, such as UTF-16 \nand UTF-32. \n The Latin (extended) character set commonly used in international \ncommunication should be used. \n Message \n The term message refers to an XML instance based on the FATCA XML \nschema. \n Namespace/Prefix \n XML namespaces provide a simple method for qualifying element and \nattribute names used in XML documents by associating it with \nnamespaces identified by URI references. \n A prefix is associated with a namespace in namespace declaration. It can \nbe used to qualify element s and/or attributes defined under the \nnamespace. For more information, go to Section 2.4.Namespace. \n Requirement: \n The requirement column indicates whether the element is required at the \nschema level or application level and must be included in the XML file. \n Size/Pattern \n The minimum and/or maximum character size of the element value. \n If size is not defined, assume a limitation default of 200 characters. \n \n \n \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n12 \nTerms used throughout this guide: \n Description \n The definitions for the message set or element. \n Choice \n The choice element allows only one of the elements in the <choice> \ndeclaration to be present within the containing element. \n In the schema requirement column, “Choice” indicates the element as one \nof the options that can be selected when creating an XML file. \n File \n A file is a collection of reports transmitted to the receiving jurisdiction. A file \nmay contain one or many records. \n Mandatory \n The data element is not used for schema validation but is mandatory for \nFATCA reporting. \n The data element will pass schema validation, but will fail application level \nvalidation if not present. \n Null \n The data element is not used for FATCA reporting and may be completed \nor omitted. If the element is omitted it will not cause an error notification \n Optional \n The data element is not required for schema validation or FATCA \nreporting but may be provided if available. \n The use of an optional field may be subject to an intergovernmental \nagreement (IGA), and in some scenarios, may be mandatory for application \nlevel validation. For more information consult your local tax authority. \n Record \n \nA single Nil Report, Account Report or Pool Report is equivalent to one \npaper Form 8966. A record includes information on the ReportingFI, \nSponsor or Intermediary (if any), “No accounts to report” statement in a Nil \nReport or the account data in an AccountReport or PoolReport element. \n Report \n A group of records assembled into a single XML instance may contain one \nor many records. \n Required \n The data element is required for schema validation and must be included \nin the XML file; if not included the file will fail schema validation. \n A requirement may be enforced on the schema and/or application level. \n \n \n Table 3 – FATCA schema terms and descriptions \n \n \n Schema Versions \n2.1\nThe version of the schema and the corresponding business rules have a unique version number assigned \nthat consists of two numbers separated by a period sign: major and minor version. The version is \nidentified by the version attribute on the schema element. The target namespace of the FATCA schema \ncontains only the major version. \n", "FATCA XML Schema v2.0 User Guide \n \n13 \n \nFigure 1 – Schema namespaces \n \nThe root element FATCA_OECD version attribute in the XML report file must be set to the value of the \nschema version. This will identify the schema version that was used to create the report. \n \n Element \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \n FATCA_OECD \n version \n Max 10 sfa:StringMax10_Type \n \nRequired \n \n \n \n Schema Validation \n2.2\nAll FATCA XML files should be validated by the sender using FATCA XML Schema v2.0 to identify \npotential error conditions before the file is transmitted through IDES. After the file is transmitted and \npasses security checks, the FATCA XML file goes through two levels of validation. The first level is for \nschema validation and if the file does not pass, it will be rejected. The second level is for application and \nbusiness rule validation for data elements; if the file does not pass, you will receive an error notification. \n \n2.2.1 Creating New Reports using Schema v2.0 \nThe XML schema version 2.0 will support FATCA reporting for the current and all previous tax years. The \nschema version 2.0 is generally not backward compatible with schema version 1.1. The IRS requires \nfilers use schema v2.0 for FATCA reporting. A data file formatted using schema v1.1 will not validate \nagainst schema v2.0 and will not pass application validation. \n \n2.2.2 Corrected, Void and Amended Reports using Schema v2.0 \nData files created with schema v1.1 can be corrected, voided or amended using schema v2.0. Pool \nReports should not be included in FATCA Report if the pool contains zero accounts. Any file will an empty \npool report will not be validated against schema v2.0. If a Pool report with zero accounts was previously \nincluded in error, the IRS will not require you to void the report. In case additional accounts for the pool \nreport are discovered later, a new Pool report can be submitted. \n \nExample: In November 2016, a user submits Report2015 and receives a notification to correct record \nlevel errors within 120 days. In February 2017, the user should make all corrections using XML schema \nversion 2.0. \n \n", "FATCA XML Schema v2.0 User Guide \n \n14 \n Prohibited and Restricted Characters \n2.3\nAll XML data files should conform to recommended XML schema best practices. Certain special \ncharacters and patterns are prohibited and if included will cause the file to reject the transmission and \ngenerate an error notification. \n \nNon-Optional Entity Reference \nIf an XML document contains one of these characters in the XML text content, the data packet will be \nrejected and generate an error notification (XML not well-formed). The characters are not allowed by XML \nsyntax rules and must be replaced with the following predefined entity references. To prevent error \nnotifications, do not include any of these characters in the XML documents. \n \nCharacters \nDescriptions \nCharacter \nAllowed \nAllowed \nEntity Reference \n& \nAmpersand \nRejected \n& \n< \nLess Than \nRejected \n< \nTable 4 - Non-Optional entity references \n \n \nOptional Entity Reference \nIf an XML document contains one of these characters in the XML text content, the use is not restricted by \nXML syntax rules. The characters can be replaced by the following predefined entity references to \nconform to XML schema best practices. \n \n \nCharacters \nDescriptions \nCharacter \nAllowed \nReplace \nEntity Reference \n> \nGreater Than \nAllowed \n> \n‘ \nApostrophe* \nAllowed \n' \n\" \nQuotation Mark \nAllowed \n" \nTable 5 - Optional entity reference \n \nNote: In all cases, additional pattern matching may be performed on special characters that are directly \nfollowed by a known SQL command and the combination will trigger threat detection and a file level error \nnotification. \n \n \n \n \nSQL Injection Validation \nIf an XML document contains one of the following combinations of characters in the XML text content, the \ndata packet will be rejected and generate a failed threat detection error notification. To prevent error \nnotifications, do not include any of the combinations of characters. \n", "FATCA XML Schema v2.0 User Guide \n \n15 \nCharacters \nDescriptions \nEntity Reference \n-- \nDoubled Dash \nN/A \n/* \nSlash Asterisk \nN/A \n&# \nAmpersand Hash \nN/A \nTable 6 - SQL injection validation \n \nDocRefId and MessageRefId Character Sets \nThe StringMax200_Type data type is used to define several data elements, such as MessageRefId, \nCorrMessageRefId, DocRefId, and CorrDocRefId. A value with a character string not exceeding 200 \ncharacters will validate against the schema v2.0. However, the IRS strongly recommends that all \ncharacters in these elements conform to the following: \n \nUpper or lower case letters (“a-z”, “A-Z”) \n \nNumerals (“0-9”) \n \nSpecial characters including plus (“+”), underscore (“_”), hyphen/dash (“-“), and period (“.”). \n \n Namespace \n2.4\nThe FATCA XML schema v2.0 uses namespaces based on OECD common reporting standards. The \nfollowing namespaces are defined: \n \nPrefix \nNamespace \nDescription \nsfa \nxmlns:sfa=\"urn:oecd:ties:stffatcatypes:v2 \nReferenced by the main schema. Defines \ncommon data types specific for FATCA based \non OECD Standard Transmission Format \n(STF). \nftc \nxmlns:ftc=\"urn:oecd:ties:fatca:v2 \nTarget FATCA namespace that contains \nFATCA data types and data elements. \niso \nxmlns:iso=\"urn:oecd:ties:isofatcatypes:v1 \nReferenced by the main schema and provides \ncountry codes defined in ISO 3166-1 and ISO \n4217 standards. \nstf \nxmlns:stf=\"urn:oecd:ties:stf:v4 \nContains OECD STF data types. \nTable 7 - Namespace and prefix list \n \n \n \n Reciprocal Exchange \n2.5\nThe IRS will participate in exchange of information with certain foreign tax administrations under a \nbilateral Model 1 IGA. The reciprocal report schema format, encryption method and data preparation are \nthe same procedures used for FATCA reporting transmission during the applicable tax year. For \nadditional information, refer to your U.S. Competent Authority Agreement. \n", "FATCA XML Schema v2.0 User Guide \n \n16 \n2.5.1 Competent Authority Requests (CAR) \nThe IRS may send U.S. Competent Authority requests to Model 2 HCTAs in response to pooled reports \nfrom reporting Model 2 FFIs on non-consenting U.S. accounts and nonparticipating FFIs. An HCTA that \nreceives a U.S. Competent Authority request through IDES should use the schema to send the requested \ninformation to the IRS. \n \n \n Data Preparation and Naming Conventions \n2.6\nThere are specific data preparation guidelines on how to structure and package data files. Filers are \nresponsible for completing the FATCA XML file as specified by FATCA regulations, IRS forms and \napplicable IGAs. During the data preparation process, you should provide information that conforms to \nthe current schema while also complying by applicable business rules. All recommended file names are \ncase sensitive and any variation in encryption method, name, extension or format may cause a \ntransmission failure. For more information on IDES, go to Publication 5190. The IDES User Guide. There \nare several online resources to help you prepare and submit a valid FATCA XML document: \n \nDescription \nLocation \n \nData preparation software sample code \n \n.NET \n \nJava \n \nOpenSSL \n \nUNIX \nhttps://github.com/IRSgov \n \n \nIDES data preparation summary and sample \nfiles \nhttps://www.irs.gov/Businesses/Corporations/ID\nES-Data-Transmission-and-File-Preparation \n \nTable 8 - IDES data preparation resources \n \n \n System Testing \n2.7\nEach year the IRS reviews any new FATCA legal requirements and improvements to assess the impact \non IRS forms and processing procedures. These changes determine updates to the XML schemas and \nbusiness rules. IRS notifies all users of schema changes in the testing and production environments. \nAll enrolled users are eligible to participate during testing. All filers must enroll in IDES with a valid IRS-\nissued GIIN, FIN or HCTA Entity ID/username, and a valid certificate. Filers are strongly encouraged to \nupdate their software and to test any schema changes. The test environment configurations may not be \nidentical to the production system. For more information, go to \nhttps://www.irs.gov/Businesses/Corporations/IDES-Testing-Schedule. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n17 \n Other Resources \n2.8\nThe FATCA Global IT Forum provides monthly updates on major developments. Technical experts are \navailable to your answer questions and discuss various topics. The IRS distributes information to FATCA \npartners through the FATCA Newsletter. Subscribers receive communications regarding known issues, \nprocessing delays and early notification of upcoming testing sessions. Sign up on the subscription page \nat https://www.irs.gov/individuals/international-taxpayers/subscribe-to-the-fatca-news-and-information-list. \nFor assistance with transmission error notifications, go to the instructions contained in the notification or \nvisit https://www.irs.gov/businesses/corporations/irs-fatca-report-notifications. You may also provide \nfeedback on the quality of this publication and submit comments through the IDES FAQ webpage. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n18 \n3 MessageSpec \n \nThe MessageSpec identifies the financial institution (FI), host country tax authority (TA or HCTA) and \nnon-GIIN filers sending a message. It contains unique message identifiers, references corrected \nmessages and specifies the date created, calendar year and reporting period. \n \nDiagram \n \nNamespace \nurn:oecd:ties:fatca:v2 \nType \nsfa:MessageSpec_Type \nProperties \ncontent complex \nTable 9 – MessageSpec \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n19 \n SendingCompanyIN \n3.1\nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \n SendingCompanyIN \n19-characters \nGIIN format \n \nsfa:StringMax200_Type Optional \nMandatory \nThis data element identifies the sender’s 19-character identifying number. \n \nIf the sender is an FI, Sponsoring Entity or direct reporting NFFE, enter the assigned GIIN with \nappropriate punctuation (period or decimal). The field is mandatory and the report will not be \naccepted without a valid IRS-approved GIIN. Example: 98Q96B.00000.LE.250 \n \n \nIf the sender is an HCTA, enter the HCTA FATCA Entity ID in GIIN format. \nExample: 000000.00000.TA.250. \n \n \nIf the sender is a non-GIIN filer, enter the FATCA Identification Number (FIN). The FIN is entered \nin the message header for filing purposes only. Do not use a FIN under FATCA data elements in \nthe body of the report. \n \n TransmittingCountry \n3.1\n Element \nAttribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \n TransmittingCountry \n \n 2 characters \n iso:CountryCode_Type Required \n \nThis data element identifies the tax jurisdiction as a 2-character alphabetic country code specified in the \nISO 3166-1 Alpha 2 standard. Example: MX (Mexico) or Germany (DE). \n \nIf the sender is a HCTA, enter the country code for the jurisdiction of the tax authority. \n \n \nIf the sender is an FI, enter the country code for the jurisdiction where the reporting FI maintained \nthe reportable financial accounts. Example: The sender is an FI established in Jurisdiction A and \noperates branches in Jurisdiction B. The reported financial accounts are maintained by the FI at \nits branch in Jurisdiction B. The TransmittingCountry is Jurisdiction B, the jurisdiction where the FI \nmaintains the reported account. \n \n \nIf the sender is a direct reporting NFFE, enter the country code for the jurisdiction of residence of \nthe NFFE. \n \n \nIf the sender is a Sponsoring Entity, enter the country code for the jurisdiction where the \nSponsored FFI maintains the account or the jurisdiction where the Sponsored Direct Reporting \nNFFE is resident. \n \n \nIf the sender is a withholding agent, enter the country code for the jurisdiction of residence of the \npayer. \n \n", "FATCA XML Schema v2.0 User Guide \n \n20 \n ReceivingCountry \n3.2\nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nReceivingCountry \n \n2 characters \niso:CountryCode_Type Required \n \nThis data element identifies the jurisdiction of the receiving entities’ tax administration (TA) and uses the \n2-character alphabetic country code specified in the ISO 3166-1 Alpha 2 standard. Example: When you \nsend a FATCA Report to the IRS, the receiving country will always be “US” (United States). \n \n MessageType \n3.3\nElement \n \nAttribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nMessageType \n \n5 characters \nsfa:MessageType_EnumType \nRequired \n \nThis data element specifies contents of the message type. The element is an enumeration and the only \nvalue is “FATCA”. \n \n Warning \n3.4\nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nWarning \n \nMax 4000 \nsfa:StringMax4000_Type Optional \n \nThis data element is a free text field for input of specific cautionary instructions about use of the message \ncontent. The field is not required for FATCA reporting and may be omitted. \n \n Contact \n3.5\nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nContact \n \nMax 200 \nsfa:StringMax200_Type \nOptional \nNull \nThis data element is a free text field for input of specific contact information for the sender. The field is not \nused for FATCA reporting and may be omitted. \n \n MessageRefId \n3.6\nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nMessageRefId \n \nMax 200 \nsfa:StringMax200_Type \nRequired \n \nThis data element is a free text field to capture the unique identifier number for the sender’s message. It \nallows both the sender and receiver to identify and correlate a specific message. The MessageRefId is \ncreated by the sender and must be unique across all FATCA XML files received from the entity identified \n", "FATCA XML Schema v2.0 User Guide \n \n21 \nin the SendingCompanyIN element. The IRS strongly recommends using a Globally Unique Identifier \n(GUID) to help ensure uniqueness of assigned MessageRefId values. \n \n CorrMessageRefId \n3.7\nElement \n \nAttribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nCorrMessageRefId \n \nMax 200 sfa:StringMax200_Type \nOptional \n \nThis data element is a free text field to capture the unique identifier of a previously filed report. It is used \nto reference the original message when sending a corrected, amended or voided report. It allows the \nsender and the receiver to identify and correlate a specific message. \nWhen revising a file, it must reference the previous MessageRefId created for the previous message. \nMessageSpec can contain multiple CorrMessageRefId elements. If the file contains corrections for \nrecords from multiple previous files, include the CorMessageRefId element for each original file. Files with \nnew data (FATCA1) should not contain CorrMessageRefId element. For more information, go to Section \n7. Correcting, Amending or Voiding Records. \n \n \n ReportingPeriod \n3.8\nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nReportingPeriod \n \n \nxsd:date \nRequired \n \nThis data element identifies the reporting year for the current message in YYYY-MM-DD format. Do not \nenter future years. Example: If reporting information for accounts or payments made in 2017, enter value \nas “2017-12-31”. \n \n \n Timestamp \n3.9\nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nTimestamp \n \n \nxsd:dateTime \nRequired \n \nThis data element identifies the date and time the message was created and may be automatically \npopulated by the host system. The format is YYYY- MM-DD’T’hh:mm:ss and fractions of seconds are not \nused. Example: 2017-03-15T09:45:30. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n22 \n4 FATCA Report Complex Types \n \nFATCA complex types are used to define the content of different elements and attributes in several \nstructures. The structure of the components and schema validation are the same; however, different \nbusiness rules or application requirements may apply based on the filing scenario. These complex types \nare used in different parts of the schema. \n \n MonAmnt_Type \n4.1\n \n \nFigure 2 - MonAmnt_Type element \n \nDataType \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nMonAmnt_Type \n \n \nsfa:TwoDigFract_Type \nRequired \n \nMonAmnt_Type \ncurrCode \niso:currCode_Type \nRequired \n \n \nThis data type is used to report payments and balances. It allows 2-digit fractional amount in the reported \ncurrency. All amounts must use the currCode attribute, valid three-character ISO 4217 currency code. If \nthe amounts are not reported in U.S. dollars, enter the code for the reported currency. For amounts in \ndollars use the “USD” currency code. For example, fifty-thousand US dollars should be entered as \n“50000.00” or “50000 with “USD” currency code attribute. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n23 \n DocSpec_Type \n4.2\n \nFigure 3 - DocSpec_Type \n \n Element \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \n DocSpec \n \n \n ftc:DocSpec_Type \nRequired \n \n \nDocSpec_Type is the complex datatype for the DocSpec element. It uniquely identifies the data element, \nthe type of data, references the record being corrected, amended or voided and associates each record \nto a report. The element allows you to manage record level error handling on previously filed reports and \nupdate a specific part of a record without resending an entire report. \nThe DocSpec element is included in all correctable elements, such as CorrectableAccountReport and \nCorrectableNilReport. For more information on how to correct, amend or void a record, go to Section 7.2. \nHow to Amend, Correct and Void a Record. \n \nNote: A record consists of data on the ReportingFI, Sponsor or Intermediary (if any), plus the account \ninformation from a NilReport or AccountReport or PoolReport. \n \n4.2.1 DocTypeIndic \n \nElement \n Attribute \n Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nDocTypeIndic \n \n \nftc:FatcaDocTypeIndic_EnumType Required \n \nThis data element specifies the type of data being submitted, such as new data or test data. As a best \npractice, a message should contain only one DocTypeIndic in a single transmission. Do not combine new, \ncorrected, void and amended records or any combination within the same message. As a best practice, \nsend a separate XML file for each type of data. \nApplication Requirement: The DocTypeIndic codes FATCA11-14 must only be used during testing periods \nin the testing environment and must not be used for FATCA reporting to the production environment. The \nIRS will notify all users of open testing sessions. Failure to adhere to this restriction will result in f a file \nlevel error notification. For more information on testing, go to Section 2.7 System Testing. \n", "FATCA XML Schema v2.0 User Guide \n \n24 \nDocTypeIndic Data Type Description \nProduction Environment – Use FATCA 1, 2, 3 or 4 \nFATCA1 \nNew Data \nIndicates new records sent to the IRS that has not been previously \nprocessed or voided. \nFATCA2 \nCorrected \nData \n \nIndicates corrected records re-transmitted after the sender received a \nrecord level error notification. \nUse FATCA2 in response to a record-level error notification to correct \ndata. It should not be used in response to file-level errors (Notifications \nN1 through N4). \nFATCA3 \nVoid Data \nIndicates previously filed records that should be voided. To void a \nrecord: \n \nCorrDocRefId and CorrMessageRefId must match the original. \n \nAll data fields must match or have the same values as the \noriginal. \n \nUse FATCA3 to void the original transmission. \n \nAs a best practice to manage error handling, the following record-level \nerror notifications require the sender to (1) void the original record as \nFATCA3 and then (2) submit new data as FATCA1: \n \nNo TIN of Account Holder or Substantial US Owner \n \nIncorrect TIN of Account Holder or Substantial US Owner \n \nIncorrect Name of Account Holder or Substantial US Owner \n \nIncorrect Name and Address for Account Holder or Substantial \nUS Owner \n \nNote: FATCA3 must match the original record \n \nIn addition, certain IGA jurisdictions require the following errors to be \nvoided: \n \nNo TIN or Date of Birth of Individual Account Holder or \nSubstantial US Owner. \n \nNo TIN and Incorrect Date of Birth Individual Account Holder or \nSubstantial US Owner \n \nSee Section 4.4.5 BirthInfo. \nFATCA4 \nAmended \nData \nIndicates previously filed records contained errors that should be \nreplaced or amended. Use FATCA4 if you determine a record that you \npreviously filed needs to be updated. Do not use in response to an \nerror notification. \nTesting Environment – Use FATCA 11,12,13 or 14 \nFATCA11 \nNew Test \nSimilar to FATCA1 and indicates test data. \nFATCA12 \nCorrected \nTest \nSimilar to FATCA2 and indicates test data. \nFATCA13 \nVoid Test \nSimilar to FATCA3 and indicates test data. \nFATCA14 \nAmended \nTest \nSimilar to FATCA4 and indicates test data. \nTable 10 - DocTypeIndic enumerated codes \n", "FATCA XML Schema v2.0 User Guide \n \n25 \n4.2.2 DocRefId \n \nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nDocRefId \n \n Min 21 characters \n Max 200 characters \nsfa:StringMax200_Type Required \n \nThis data element is an identifier for a specific record and must be unique across all reporting systems \nand reporting periods. A unique DocRefId must be generated for each Nil Report or Account Report or \nPool Report and each Reporting FI, Sponsor and Intermediary (if any). The DocRefId cannot be reused \nwithin the scope of FATCA reporting. A message with an invalid or duplicate DocRefId will cause an error \nnotification. For more information on how to enter a TIN in GIIN format, go to Section 4.4.2 \nPersonParty_Type TIN or Section 4.5.2 OrganisationParty_Type TIN. \n \nDocRefId Format \nThe DocRefId data element must conform to recommended best practices for file format and contain a \nminimum of 21 characters that include: \n \nReporting FI GIIN: The GIIN for the reporting FI associated with the reporting group. Some filers \nmay use a TIN in GIIN format and include an additional zero, such as 123456.78900.SL.840. \n \nPeriod character: (.) \n \nUnique Value: The value for the referenced record that is unique within the reporting FI for all \ntime. \n \nRecommended globally unique identifier (GUID). \n \nExample: S519K4.99999.SL.392.12291cc2-37cb-42a9-ad74-06bb5746b60b \n \n \n \n \n4.2.3 CorrMessageRefId \n \n \nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nCorrMessageRefId \nMin 1 char sfa:StringMin1Max200_Type Optional \n \n \nThis data element identifies a message that contained a record to be voided, amended or corrected. It \nreferences the MessageRefId from a previously filed report and ensures the proper records are updated. \nThe value must match the MessageRefId from the MessageSpec element. The CorrMessageRefId \nelement is used in combination with DocTypeIndic codes, FATCA2, FATCA3 or FATCA4 (or FATCA12, \nFATCA13, FATCA14, if test data). Note: Do not use CorrMessageRefId when submitting new data \n(FATCA1). \n \n19-character GIIN \nformat \nUnique value \nPeriod (.) \n", "FATCA XML Schema v2.0 User Guide \n \n26 \n4.2.4 CorrDocRefId \n \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nCorrDocRefID \n \nMin 1 char \nsfa: StringMin1Max200_Type Optional \n \n \nThis data element identifies a record to be voided, amended or corrected. It references the DocRefId from \na previously filed report and ensures the proper records are updated. The value must match the \nDocRefId. The CorrDocRefId element is used in combination with DocTypeIndic codes, FATCA2, \nFATCA3 or FATCA4 (or FATCA12, FATCA13, FATCA14, if test data). Note: Do not use CorrDocRefId \nwhen submitting new data (FATCA1). \n \n Address_Type \n4.3\nThe Address_Type allows free text input of the address for any individual or organization included in the \nreport (e.g., reporting FI, account holder, substantial owner). There are two available options, \nAddressFree or AddressFix with supplemental optional AddressFree. \nAddressFix should be used for all FATCA reporting; however, you may select AddressFree to enter the \ndata in a less structured format. \n \n \nDiagram \n \nNamespace \nurn:oecd:ties:stffatcatypes:v2 \nType \nsfa:Address_Type \nProperties \nminOcc 1 \nmaxOcc unbounded \ncontent complex \n \nTable 11 - Address_Type \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n27 \n \nThe OECDLegalAddressType_EnumType datatype for an address indicates the legal character of that \naddress as residential or business. The attribute is not used for FATCA reporting and may be omitted. \n \nValue \n Description \nOECD301 \n Residential or Business \nOECD302 \n Residential \nOECD303 \n Business \nOECD304 \n Registered Office \nOECD305 \n Unspecified \n \n \n4.3.1 CountryCode \n \nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nCountryCode \n \n2 characters \niso:CountryCode_Type \nRequired \n \n \nThis data element provides the country code associated with the address. The country code is a 2-\ncharacter alphabetic country code specified in the ISO 3166-1 Alpha 2 standard. \n \n4.3.2 Address Free \n \nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nAddressFree \n \nMax 4000 \nsfa:StringMax4000_Type Optional \n \n \nThis data element allows free text input of the address for the individual or organization. AddressFree \nshould only be used if the data cannot be presented in the AddressFix format and the sender cannot \ndefine the various parts of the address. \n \nThe address shall be presented as one string of bytes, blank, slash (/) or carriage return line feed \nused as a delimiter between parts of the address. \n \n \nAddressFree can be used as a supplemental element after the AddresFix element and when the \nAdressFix format is selected for address. \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nAddress \n \n \nsfa:Address_Type \nRequired \n \nAddressType \nlegalAddressType \nstf:OECDLegalAddressType_ \nEnumType \nOptional \nNull \n", "FATCA XML Schema v2.0 User Guide \n \n28 \n4.3.3 AddressFix \n \n \n \nFigure 4 – AddressFix element \n \nThis data element allows input in fixed format for the address for the individual or organization. \n \nIn AddressFix element, enter the address and if additional information is needed, use the \nsupplemental AddressFree element. In this case, the city, subentity, and postal code information \nshould be entered in the appropriate data elements. \n \nAll elements are optional, except the City element which is required for schema validation. \n \nElement(s) \n Attribute Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nStreet \n \n \nsfa:StringMax200_Type \nOptional \n \nBuildingIdentifier \n \n \nsfa:StringMax200_Type \nOptional \n \nSuiteIdentifier \n \n \nsfa:StringMax200_Type \nOptional \n \nFloorIdentifier \n \n \nsfa:StringMax200_Type \nOptional \n \nDistrictName \n \n \nsfa:StringMax200_Type \nOptional \n \nPOB \n \n \nsfa:StringMax200_Type \nOptional \n \nPostCode \n \n \nsfa:StringMax200_Type \nOptional \n \nCity \n \n \nsfa:StringMax200_Type \nRequired \n \nCountrySubentity \n \n \nsfa:StringMax200_Type \nOptional \n \n", "FATCA XML Schema v2.0 User Guide \n \n29 \n PersonParty_Type \n4.4\nThe PersonParty_Type is a correctable party type that identifies the account holder or substantial owner \nthat is a natural person. The Name and Address data elements are mandatory. The business rules and \nstructure of each subelement may be defined elsewhere in the schema. For more information, review \nSection 6.4.4.2. AccountHolder – OrganisationParty_Type. \n \nDiagram \n \nNamespace \nurn:oecd:ties:stffatcatypes:v2 \nUsed by \nelements \nAccountHolder_Type/Individual \nSubstantialOwner_Type/Individual \n \nTable 12 - PersonParty_Type \n \n \n4.4.1 ResCountryCode \n \n Element \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \n ResCountryCode \n \n 2-characters \niso:CountryCode_Type \nOptional \n \n \nThis data element describes the tax residence country code for the reported individual account holder or \nsubstantial owner. The country code is a 2-character alphabetic country code specified in the ISO 3166-\n1 Alpha 2 standard. \n \n \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n30 \n4.4.2 TIN \n \n \nFigure 5 - TIN - PersonParty \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nTIN \n \nMin 1 char \nsfa:TIN_Type \nOptional \nMandatory \nTIN \nissuedBy \n2-digit \niso:CountryCode_Type \nOptional \n \n \nThis data element identifies the U.S. Tax Identification Number (TIN) for the individual account holder or \nsubstantial owner and the attribute identifies the jurisdiction that issued the TIN. A U.S. TIN may be a \nU.S. social security number (SSN) or an individual taxpayer identification number (ITIN) issued by the \nIRS. For FATCA reporting a blank issuedBy attribute field will be assumed to indicate the issuing \njurisdiction is the United States (US). For detailed information on TIN values and organisations, go to \nSection 4.5.2 OrganisationParty_Type TIN. \n \n \nTIN Format \n \nA value for a TIN data element must be either in a GIIN format or in one of the following formats for a \nUS TIN: \n \nNine consecutive digits without hyphens or other separators (e.g., 123456789) \n \nNine digits with two hyphens (e.g., 123-45-6789) \n \nNine digits with a hyphen entered after the second digit (e.g., 12-3456789) \n \nNote: If the TIN field is omitted or the value is not in a valid format, the system will generate a record level \nerror notification. \n \n \nDirect Reporting NFFE \nIf the filer is a direct reporting NFFE the TIN element under the AccountHolder element should be \nomitted. \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n31 \n4.4.3 Name \n \nDiagram \n \nNamespace \nurn:oecd:ties:stffatcatypes:v2 \nType \nsfa:NamePerson_Type \nProperties \nminOcc \n1 \nmaxOcc unbounded \ncontent \ncomplex \n \nTable 13 – Name \n \nThis data element contains the components to identify an individual by name. The FirstName and \nLastName elements are mandatory and cannot be omitted. The attribute nameType is not used for \nFATCA reporting and should be omitted. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n32 \n \n Titles \n4.4.3.1\nElement \n Attribute \n Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nNamePerson_Type \nnameType \n \nstf:OECDNameType_Enum \nType \nOptional \nNull \nPrecedingTitle \n \n \nsfa:StringMax200_Type \nOptional \nNull \nTitle \n \n \nsfa:StringMax200_Type \nOptional \nNull \nNamePrefix \n \n \nsfa:StringMax200_Type \nOptional \nNull \nNamePrefix \nxnlNameType \n \nsfa:StringMax200_Type \nOptional \nNull \nGenerationIdentifier \n \n \nsfa:StringMax200_Type \nOptional \nNull \nSuffix \n \n \nsfa:StringMax200_Type \nOptional \nNull \nGeneralSuffix \n \n \nsfa:StringMax200_Type \nOptional \nNull \n \nThese data elements and attributes are not required for FATCA and may be omitted; however if included \nwill not cause an error notification. \n \n \n First Name \n4.4.3.2\n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nFirstName \n \n \nsfa:StringMax200_Type \nRequired \n \nFirstName \nxnlNameType \nsfa:StringMax200_Type \nOptional \nNull \n \nThis data element allows for the individual’s first name. It is required for FATCA reporting and cannot be \nomitted. \nIf the sender does not have complete information or no first name for an individual account holder or \nsubstantial owner, you may use an initial here, such J.T. or enter “NFN” (No First Name). The attribute \nxnlNameType is not required for FATCA reporting and may be omitted. \n \n \n Middle Name \n4.4.3.3\n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nMiddleName \n \n \nsfa:StringMax200_Type \nOptional \n \nMiddleName \nxnlNameType \n \nsfa:StringMax200_Type \nOptional \nNull \n \nThis data element allows for the individual’s middle name. If the account holder or substantial owner has \na middle name or initial it may be included. The data is optional and the attribute xnlNameType is not \nused for FATCA and may be omitted. \n", "FATCA XML Schema v2.0 User Guide \n \n33 \n \n Last Name \n4.4.3.4\n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nLastName \n \n \nsfa:StringMax200_Type \nRequired \n \nLastName \nxnlNameType \n \nsfa:StringMax200_Type \nOptional \nNull \n \nThis data element allows for the individual’s last name. This field may include any prefix or suffix legally \nused by the account holder or substantial owner. This element is required for FATCA reporting and \ncannot be omitted. The xnlNameType attribute is not used for FATCA reporting and may be omitted. \n \n4.4.4 Nationality \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nNationality \n \n2-digit \niso:CountryCode_Type \nOptional \nNull \n \nThis data element is not required for FATCA and may be omitted. \n \n \n \n4.4.5 BirthInfo \nThis data element identifies the date of birth of the individual account holder or substantial owner and \nmay be used by HCTA and tax administrations that are permitted to provide date of birth information in \nlieu of a TIN for the account holder or substantial owner of a preexisting account, in circumstances \ndescribed in an applicable IGA. \n \nDiagram \n \nNamespace \nurn:oecd:ties:sfafatcatypes:v2 \nProperties \nminOcc 0 \nmaxOcc 1 \ncontent complex \n \nTable 14 – BirthInfo \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n34 \n \n BirthDate \n4.4.5.1\n \nElement \nAttribute \nSize \nData Type \nSchema \nRequirement \nApplication \nRequirement \nBirthDate \n \n \nxsd:date \nOptional \n \n \nThis data element is used only when the message sender is another tax administration that is permitted \nto provide a date of birth in lieu of a TIN for a preexisting account under an applicable IGA. It may be \nomitted if the tax administration has not received date of birth information from the financial institution or if \na US TIN (if the sender is an HCTA) or a foreign TIN (for reciprocal reports) is provided for the account \nholder or substantial owner. The data format is YYYY-MM-DD. \n \n \nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nCity \n \n \nsfa:StringMax200_Type Optional \nNull \nCitySubentity \n \n \nsfa:StringMax200_Type Optional \nNull \nCountryInfo \n \n \nsfa:StringMax200_Type Optional \nNull \nCountryCode \n \n2-characters iso:CountryCode_Type \nOptional \nNull \nFormerCountryName \n \n \nsfa:StringMax200_Type Optional \nNull \n \nThe data elements above identify the account holder’s place of birth. The CountryInfo data element \nprovides a choice between the current country (identified by 2-character country code or a former country \n(identified by name). The elements are not used for FATCA reporting and should be omitted; however, if \nincluded will not cause an error notification. \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n35 \n OrganisationParty_Type \n4.5\nThe OrganisationParty_Type identifies information about any entity included in the report (e.g., an entity \naccount holder or payee, an entity substantial owner, Reporting FI, Sponsor and Intermediary (if any)). \nThe Name and Address data elements are required components and each can be presented more than \nonce. One or more identifiers, such as the TIN, should be added as well as a residence country code. \nThe element has been extended by adding two categories. The structures of the sub-elements are \ndescribed Section 4.6. CorrectableReportOrganisation_Type. \n \n \nDiagram \n \n \n \nNamespace \nurn:oecd:ties:stffatcatypes:v2 \nUsed by \nelements \nAccountHolder_Type/Organisation \nSubstantialOwner_Type/Organisation \ncomplexType CorrectableReportOrganisation_Type \n \nTable 15 - OrganisationParty_Type \n \n4.5.1 ResCountryCode \n Element \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \n ResCountryCode \n \n 2-digit \n iso:CountryCode_Type \nOptional \n \nThis data element describes the tax residence country code for the organization. The country code is a 2-\ncharacter alphabetic country code specified in the ISO 3166-1 Alpha 2 standard. \n \n", "FATCA XML Schema v2.0 User Guide \n \n36 \n4.5.2 TIN \n \nFigure 6 - TIN - OrganisationParty \n \n \n \n Element \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \n TIN \n \n Min 1 char \n sfa:TIN_Type \n Optional \nMandatory \n TIN \n issuedBy \n 2-digit \n iso:CountryCode_Type \n Optional \n \n \nThis element identifies the receiving tax administration or U.S. Tax Identification Number (TIN) for the \norganization. The attribute describes the jurisdiction that issued the TIN and reporting a blank issuedBy \nattribute field indicates the issuing jurisdiction is the United States (US). The data element can be \nrepeated if a second TIN is present. \n \nBased on the IGA and FI filing scenarios certain business rules may apply. See Sections 5, 6.1, 6.2, \n6.4.4.2.1, and 6.4.5 for the applicable business rules for the TIN for reporting FI, sponsor, intermediary, \nentity account holder, and entity substantial owner. \n \n \nTIN Format \n \nA value for a TIN data element must be either in a GIIN format or in one of the following formats for a \nU.S. TIN: \n \nNine consecutive digits without hyphens or other separators (e.g., 123456789) \n \nNine digits with two hyphens (e.g., 123-45-6789) \n \nNine digits with a hyphen entered after the second digit (e.g., 12-3456789) \n \n \nNote: The FIN should be entered in the message header for filing purposes only. Do not use a FIN for any \nTIN elements outside of the MessageSpec element or in the body of the FATCA XML report. If the TIN \nfield is omitted or the value is not in a valid format, the IRS will generate a record level error notification. \n \n", "FATCA XML Schema v2.0 User Guide \n \n37 \n4.5.3 Name \n \n \nFigure 7 - NameOrganisation_Type \n \n \n Element \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \n Name \n \n \n sfa:NameOrganisation_Type \nRequired \n \n Name \n nameType \n stf:OECDNameType_EnumType \nOptional \nNull \nThe organization element can have multiple names, but FATCA reporting requires only one name \nelement. The value of the element should be the legal name of the entity or organization. The attribute \nnameType is not required for FATCA reporting and may be omitted. If included the value should be from \nthe list below: \n \nValue \nDescription \n \nValue \nDescription \nOECD201 SMFAlias or other \n \nOECD205 \n AKA (also known as) \nOECD202 Individual \n \nOECD206 \n DBA (doing business as) \nOECD203 Alias \n \nOECD207 \n Legal \nOECD204 Nick (Nickname) \n \nOECD208 \n At Birth \n \n \n4.5.4 Address \n \nThis data element is described elsewhere in the schema. For more information, go to Section 4.3. \nAddress_Type. \n \n CorrectableReportOrganisation_Type \n4.6\nThis data type transmits data for Reporting FI, Sponsor, and Intermediary organizations and was \nextended from the OrganisationParty_Type by adding two elements: FilerCategory and DocSpec. The \nstructures of the sub-elements are described Section 4.5. OrganisationParty_Type. \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nAddress \n \n \nsfa:Address_Type \nRequired \n \n", "FATCA XML Schema v2.0 User Guide \n \n38 \n4.6.1 FilerCategory - New \n \n \nFigure 8 - FilerCategory \n \n Element \n Attribute Size Data Type \nSchema \nRequirement \nApplication \nRequirement \n FilerCategory \n \n ftc:FatcaFileCategory_EnumType Optional \nSee rules below * \n \nThis data element identifies the filer category codes and may be required based on specific filing status, \nsuch as direct reporting NFFE and Sponsoring Entities filing on behalf of direct reporting NFFEs. The \nelement or code may not be presented more than once. Note: This element should not be included for tax \nyears 2014 and 2015, but is required for 2016 and later years. \n \n* Application Requirement: \nMember of \nReporting FI \nGroup \nBusiness Rule for 2016 and Later Tax Years \nReporting FI \n \nShould be included or omitted based on the filing scenario: \n \nThe element should be included, if the reporting FI is not a Sponsored FFI, \nSponsored Direct Reporting NFFE, or Trustee-Documented Trust. \n \nThe element should be omitted, if the reporting FI is a Sponsored FFI, \nSponsored Direct Reporting NFFE, or Trustee-Documented Trust. \n \nThe only allowable values are described in Table 16. Filer category list. \nIntermediary \n \nShould not be included and if present, will cause a record level error notification: \n \nThe element is not allowed under the element Intermediary. \nSponsor \nShould be included based on filing scenario: \n \nThe element must be included if the report contains a Sponsoring Entity. The \nfiler category element should be under the Sponsor element. \n \nThis element will be validated by the application and if not present, will \ngenerate a record level error notification. \n \nThe only allowed values are FATCA 607, FATCA 608 or FATCA 609. \n \nSee additional business rules in Section 6.1. Sponsor. \n \nNote: The FilerCategory element is reported under either the ReportingFI or the Sponsor element. It \nshould never to be included in an Intermediary element. The values and rules for inclusion of \nFilerCategory are provided in Table 16. Filer category list. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n39 \nFiler Category Types: \nIf the financial institution reporting the account is a: \nFilerCategory \nfor element \nFilerCategory \nValue \nPFFI (other than a Reporting Model 2 FFI and including a U.S. \nbranch of a PFFI not treated as a U.S. person) \nReporting FI \nFATCA601 \nRDC FFI (including a Reporting Model 1 FFI) \nNote: If an HCTA in a Model 1 IGA jurisdiction is sending \ninformation on accounts maintained by a Reporting Model 1 \nFFI, use filer category FATCA602 (RDC FFI). \nReporting FI \nFATCA602 \nLimited Branch or Limited FFI \nReporting FI \nFATCA603 \nReporting Model 2 FFI \nReporting FI \nFATCA604 \nQualified Intermediary (QI), Withholding Foreign \nPartnership (WP), or Withholding Foreign Trust (WT) \nReporting FI \nFATCA605 \nDirect Reporting NFFE \nReporting FI \nFATCA606 \nSponsoring Entity of a Sponsored FFI \nSponsor \nFATCA607* \nSponsoring Entity of a Sponsored Direct Reporting NFFE \nSponsor \nFATCA608* \nTrustee of a Trustee-Documented Trust \nSponsor \nFATCA609* \nWithholding Agent (including a U.S. branch of a PFFI, \nReporting Model 1 FFI, Reporting Model 2 FFI, or RDC FFI \ntreated as a U.S. person, and a U.S. branch of a Reporting \nModel 1 FFI (including any other RDC FFI) or Limited FFI that is \nnot treated as a U.S. person) \nReporting FI \nFATCA610 \nTerritory Financial Institution treated as a U.S. person \nReporting FI \nFATCA611 \nTable 16 - Filer category list \n \nFATCA610 should be used by a ReportingFI that is a withholding agent, or is filing in the same manner as \na withholding agent, including: \n \nA U.S. branch of a PFFI that is treated as a U.S. person; \n \nA U.S. branch of a Reporting Model 2 FFI that is treated as a U.S. person; \n \nA U.S. branch of a Reporting Model 1 FFI (whether or not the U.S. branch is treated as a U.S. \nperson); \n \nA U.S. branch of an RDC FFI (whether or not the U.S. branch is treated as a U.S. person); and \n \nA U.S. branch of a Limited FFI that is not treated as a U.S. person. \n \n4.6.2 DocSpec \nFor more information and a description of this element, go to Section 4.2. DocSpec_Type. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n40 \n5 ReportingFI \n \nThe ReportingFI data element uses the CorrectableReportOrganisation_Type to identify the financial \ninstitution that maintains the financial account, the financial institution that makes the payment, or the \ndirect reporting NFFE that reports its owners. The structure and sub-elements elements are described in \nSection. 4.5 OrganisationParty_Type and Section 4.6 CorrectableReportOrganisation_Type. \n \n \nDiagram \n \nNamespace \nurn:oecd:ties:fatca:v2 \nType \nftc:CorrectableReportOrganisation_Type \nProperties \ncontent complex \n \n Table 17 – ReportingFI \n \nThis data element identifies the FI that maintains a reportable account, makes a payment, or is a Direct \nReporting NFFE or Sponsored Directed Reporting NFFE required to report its owners. If the reporting FI \nmaintains branches outside of its country of tax residence then the GIIN for the reporting FI is the GIIN \nassociated with the branch of the reporting FI that maintains the reported financial account. \n \nReportingFI \nA ReportingFI may be one of the entities identified below. See Section 1.1 for a summary of when \nreporting under FATCA is required. \n \nIf a Sponsoring Entity is filing a report for a Sponsored FFI or Sponsored Direct Reporting NFFE, \ninformation about the Sponsored FFI or Sponsored Direct Reporting NFFE should be reported in the \nReportingFI element; information about the Sponsoring Entity should be reported in the Sponsor \nelement in the ReportingGroup. \n \nIf a Trustee is filing a report for a Trustee-Documented Trust, information about the Trustee-\nDocumented Trust should be reported in the ReportingFI element; information about the Trustee of \nthe Trustee-Documented Trust should be reported in the Sponsor element in the ReportingGroup. \n", "FATCA XML Schema v2.0 User Guide \n \n41 \nTIN Value for ReportingFI \nThe list below summarizes the category and TIN values for a ReportingFI. This element is described in \nother parts of the schema. For more information, go to Section. 4.5.2 OrganisationParty_Type TIN. \n \nTIN Values: \nReporting FI \nGIIN \nEIN \nDescription \n \n \n \n \nParticipating FFI (including a \nReporting Model 2 FFI) \n \n \nEnter the GIIN of the FFI (or, if applicable, the \nbranch that maintains the account). \nRegistered Deemed-Compliant \nFFI (RDC FFI) \n \n \nEnter the GIIN of the FFI (or, if applicable, the \nbranch that maintains the account). \nReporting Model 1 FFI \n \n \nEnter the GIIN of the FFI (or, if applicable, the \nbranch that maintains the account). \nLimited Branch or Limited FFI \n \n Leave the TIN element blank.* \nDirect Reporting NFFE \n \n \nEnter its GIIN. \nQI, WP, or WT \n \n \n \n Enter both its GIIN and its QI-EIN, WP-EIN, or WT-\nEIN. \nTerritory Financial Institution \ntreated as U.S. person \n \n \n Enter its U.S. EIN. \nWithholding Agent \n \n \n Enter its U.S. EIN. \nSponsored FFI (other than a \nsponsored, closely held \ninvestment vehicle) \n \n \n Enter its GIIN. \nSponsored FFI that is a \nsponsored, closely held \ninvestment vehicle \n \n Leave the TIN element blank.* \nSponsored Direct Reporting \nNFFE \n \n \n Enter its GIIN. \nSponsored Subsidiary Branch \n \n \n Enter its GIIN. \nTrustee-Documented Trust \n \n Leave the TIN element blank.* \nTable 18 - TIN values for ReportingFI \n \nNote: The FIN should be entered in the message header for filing purposes only. Do not use a FIN for any \nTIN elements outside of the MessageSpec elements or in the body of the FATCA XML report. \n \n*Note: If the TIN field is omitted or the value is not in a valid format, the IRS will generate a record level \nerror notification. \n \nFiler Category for ReportingFI \nFor more information, go to Section 4.6.1 FilerCategory. Unless otherwise noted, for all other reporting \nFIs, the filer category is mandatory. The list below summarizes the allowable values are for a reporting FI. \n \n", "FATCA XML Schema v2.0 User Guide \n \n42 \nFiler Category Values: \nIf the financial institution reporting the account is a: \nFilerCategory \nfor element \nFilerCategory \nValue \nPFFI (other than a Reporting Model 2 FFI and including a \nU.S. branch of a PFFI not treated as a U.S. person) \nReporting FI \nFATCA601 \nRDC FFI (including a Reporting Model 1 FFI) \nReporting FI \nFATCA602 \nLimited Branch or Limited FFI \nReporting FI \nFATCA603 \nReporting Model 2 FFI \nReporting FI \nFATCA604 \nQualified Intermediary (QI), Withholding Foreign \nPartnership (WP), or Withholding Foreign Trust (WT) \nReporting FI \nFATCA605 \nDirect Reporting NFFE \nReporting FI \nFATCA606 \nWithholding Agent (including a U.S. branch of a PFFI, \nReporting Model 1 FFI, Reporting Model 2 FFI, or RDC FFI \ntreated as a U.S. person, and a U.S. branch of a Reporting \nModel 1 FFI (including any other RDC FFI) or Limited FFI \nthat is not treated as a U.S. person) \nReporting FI \nFATCA610 \nTerritory Financial Institution treated as a U.S. person \nReporting FI \nFATCA611 \nTable 19 - FileCategory values for ReportingFI \n \n \n \nIf an HCTA in a Model 1 IGA jurisdiction is sending information on accounts maintained by a \nReporting Model 1 FFI, use filer category FATCA602 (RDC FFI). \n \n \nIf the reporting FI is a Related Entity or branch described in an applicable IGA, use filer category code \nFATCA603 (Limited Branch or Limited FFI). \n \n \nIf reporting FI is a Sponsored FFI, Sponsored Direct Reporting NFFE, or Trustee-Documented Trust, \nthe filer category is not allowed. For more information, go to Section 6.1 Sponsor. \n \n \nAddress for ReportingFI \nFor more information, go to Section 4.3 Address_Type. Enter the reporting FI’s mailing address. If the \nreporting FI is a participating FFI, provide the mailing address of the office of the branch that maintains \nthe account. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n43 \n6 ReportingGroup \n \nThe ReportingGroup data element uses the CorrectableReportOrganisation_Type to identify \n(1) a Sponsoring Entity or Trustee of a Trustee-Documented Trust that it is acting on behalf a Sponsored \nFFI, Sponsored Direct Reporting NFFE, or Trustee-Documented Trust (as applicable) that maintains the \nreported financial account, or (2) an Intermediary receiving a withholdable payment or holding an account \nwith the reporting FI that provides the reporting FI with information on certain beneficial owners. \nThe structure and sub-elements are described in Section. 4.5 OrganisationParty_Type and Section 4.6 \nCorrectableReportOrganisation_Type. \n \n \nDiagram \n \nNamespace \nurn:oecd:ties:fatca:v2 \nType \nftc:CorrectableReportOrganisation_Type \nProperties \nminOcc 1 \nmaxOcc unbounded \ncontent complex \n \n Table 20 – ReportingGroup \n \n \nThe data element provides specific account data and each FATCA Report must contain a Nil Report or \nAccountReport(s) and/or a PoolReport(s). \n \n \n Sponsor \n6.1\nElement \n Attribute Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nSponsor \n \n \nftc:CorrectableOrganisationParty_Type \nOptional \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n44 \nThis data element identifies a Sponsoring Entity or a Trustee of a Trustee-Documented Trust that has \nagreed to report on behalf a Sponsored FFI, Sponsored Direct Reporting NFFE, or Trustee-Documented \nTrust (as applicable). Information on the Sponsored FFI, Sponsored Direct Reporting NFFE, or Trustee-\nDocumented Trust should be entered in the Reporting FI element. The Sponsor structure and sub-\nelements are described in Section 4.5 OrganisationParty_Type and Section 4.6 \nCorrectableReportOrganisation_Type. \n \nTIN Value for Sponsoring Entity \n \nThe TIN of a Sponsoring Entity is the GIIN issued to such entity when it is acting in its capacity as a \nSponsor. \n \nThe Sponsoring Entity should use its Sponsoring Entity’s GIIN as a TIN value \n \nThe TIN of a Trustee of a Trustee-Documented Trust is the GIIN it received when it registered to act \nas a trustee of a Trustee-Documented Trust. \n \nNote: Do not use GIINs obtained by financial institutions designated as a Single, Lead or Member as a \nTIN value in Sponsor element. \n \nNote: The FIN should be entered in the message header for filing purposes only. Do not use a FIN for any \nTIN elements outside of the MessageSpec element or in the body of the FATCA XML report. If the TIN \nfield is omitted or the value is not in a valid format, the IRS will generate a record level error notification. \n \nFiler Category for Sponsoring Entity \n \nThis element is mandatory for a Sponsor. It will be validated on the application level and if not \npresent, will generate a record level error notification. For more information, go to Section 4.6.1 \nFilerCategory. The list below summarizes the allowable values for a Sponsor. \n \nIf the financial institution reporting the account is a: \nFilerCategory \nfor element \nFilerCategory \nValue \nSponsoring Entity of a Sponsored FFI \nSponsor \nFATCA607 \nSponsoring Entity of a Sponsored Direct Reporting NFFE \nSponsor \nFATCA608 \nTrustee of a Trustee-Documented Trust \nSponsor \nFATCA609 \n \n Intermediary \n6.2\nElement \nAttribute Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nIntermediary \n \n \nftc:CorrectableOrganisationParty_Type \nOptional \n \n \nThis data element identifies an Intermediary that is: \n \nA Territory Financial Institution not treated as a U.S. person that is acting as an intermediary or is \na flow-through entity and receives a withholdable payment from a withholding agent (the \nwithholding agent is the Reporting FI); or \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n45 \n \nA certified deemed-compliant FFI that is acting as an intermediary for a withholdable payment \nand provides the withholding agent with information on a substantial U.S. owner of a passive \nNFFE account holder or payee (the withholding agent is the Reporting FI). \nThe structure and sub-elements are described in Section 4.5 OrganisationParty_Type and Section 4.6 \nCorrectableReportOrganisation. \n \nTIN Value for Intermediary \n \nIf the Intermediary is a Territory Financial Institution not treated as a U.S. person, enter the TIN \nissued to the Territory Financial Institution by the IRS, or if the Territory Financial Institution has \nnot been issued a TIN by the IRS, enter the EIN assigned to the entity by the relevant U.S. \nterritory. \n \n \nIf the Intermediary is a certified deemed-compliant acting as an intermediary, the entity will not \nhave a GIIN or U.S. TIN or EIN. Leave the TIN element blank. \n \n \nFiler Category \n \nElement is not allowed and if included will generate an error notification. \n \n \n NilReport - New \n6.3\n \nFigure 9 - NilReport \n \n \nElement \n Attribute \n Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nNilReport \n \n \nftc:CorrectableNilReport_Type \nChoice \n \n \nThis data element specifies that a financial institution has no accounts to report or that a Direct Reporting \nNFFE (or Sponsored Direct Reporting NFFE) has no substantial U.S. owners. Generally, a Nil Report is \noptional for filers other than Direct Reporting NFFEs and Sponsored Direct Reporting NFFEs. Nil reports \nthat are submitted must also include ReportingFI and Sponsor or Intermediary, if applicable. \nAlso note that nil reporting may be required by a financial institution’s local jurisdiction. Consult your local \ntax administration for details. For more information on sample nil reports, go to \nhttps://www.irs.gov/Businesses/Corporations/FATCA-XML-Schemas-and-Business-Rules-for-Form-8966. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n46 \nSchema Requirement: \nNil Report is one of the options in xsd:choice. It is a required element in the choice, but if another option is \nselected then Nil Report may not be included in the element. If a Nil Report for a reporting FI is submitted \nand accepted, then an Account or Pool Report cannot be submitted for the same reporting FI in the same \ntax year, until the Nil Report has been voided. If an Account Report or Pool Report are submitted and \naccepted, then a Nil Report cannot be submitted for the same reporting FI in the same tax year, until the \nAccount Report or Pool Report has been voided. \n \n \n6.3.1 DocSpec \n \nThis data element is used to void, amend or correct a Nil Report. It uniquely identifies the FATCA report \nbeing transmitted and is described in Section 4.2. DocSpec. For example, if you file a Nil Report and \ndiscover that you have accounts to report, you can void the Nil Report and submit an Account and/or Pool \nReport as new data. If any data element in the Nil Report needs to be updated, you can also submit an \namended Nil Report. \n \n6.3.2 NoAccountToReport \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nNoAccountToReport \n \n \nxsd:string \nRequired \n \n \nThis data element is a fixed element and indicates there are no accounts to report. The only allowable \nvalue is “yes”. \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n47 \n Account Report \n6.4\n \nThis data element contains detailed information on the accounts or payments required to be reported. \nThe AccountReport uses the CorrectableAccountReport_Type and contains the account holder, account \nbalance and other related account information. \n \nDiagram \n \nNamespace \nurn:oecd:ties:fatca:v2 \nType \nftc:CorrectableAccountReport_Type \nProperties \nminOcc \n0 \nmaxOcc unbounded \ncontent \ncomplex \n \n Table 21 – AccountReport \n \n", "FATCA XML Schema v2.0 User Guide \n \n48 \n6.4.1 DocSpec \nThis element is used to correct, void or amend an Account Report record. It uniquely identifies the \nFATCA report being transmitted and is described in Section 4.2. DocSpec. \n \n \n6.4.2 AccountNumber \n \n \nFigure 10 - AccountNumber \n \nElement \n Attribute \n Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nAccountNumber \n \nftc:FIAccountNumber_Type Required \n \nAccountNumber AcctNumberType \nftc:AcctNumberType_Enum \nType \nOptional \nNull \n \nThis data element provides the account number assigned by the financial institution to uniquely identify \nthe account holder. \n \nThe account number is a required element and can be any of the following: \n \nAccount number of a custodial account or depository account \n \nCode (ISIN or other) related to a debt or equity interest (if not held in a custody account) \n \nIdentification code of a cash value insurance contract or annuity contract \n \n \nIf the financial institution has no account numbering system, then enter “NANUM” for no account \nnumber. \n \n \nIf the reporting FI is a withholding agent reporting a withholdable payment made to a payee that is not \nan account holder, enter NANUM for no account number. \n \n \nIf the reporting FI is a Direct Reporting NFFE, enter NANUM for no account number. \n \n \nAcctNumber_Type \nThe AcctNumberType attribute is optional or can be omitted and is not required for FATCA reporting. The \nAcctNumberType attribute should not be used for 2014 or 2015 tax years. If included, then the value \nshould be from the list below: \n \n", "FATCA XML Schema v2.0 User Guide \n \n49 \n \nValues \nDescription of FIAccountNumber_Type \nOECD601 \nIBAN \nInternational Bank Account Number used in some \ncountries to uniquely identify a customer's bank account. \nOECD602 \nOBAN \nOther Bank Account Number \nOECD603 \nISIN \nInternational Securities Identification Number uniquely \nidentifies securities, such as bonds, commercial paper, \nstocks and warrants. \nOECD604 \nOSIN \nOther Securities Identification Number \nOECD605 \nOther \nAny other type of unique identifier codes or account \nnumber, i.e. insurance contract \n \n \n6.4.3 AccountClosed - New \n \nFigure 11 - AccountClosed \n \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nAccountClosed \n \n \nxsd:boolean \nOptional \nSee below \n \nThis data element indicates the account was closed or transferred in its entirety during the calendar year. \nIf an account holder rolls over the amounts in one account (or type of account) into another account (or \nanother type of account) with the same FFI during the calendar year, do not report the account as closed. \n \nApplication requirement: \nFFIs reporting an account that is closed or transferred in its entirety should complete this element. \nWithholding agents should not complete this element. The AccountClosed element should not be used for \n2014 or 2015 tax years. \n \n \n \n \n \n \n \n \n \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n50 \n6.4.4 AccountHolder \nDiagram \n \nNamespace \nurn:oecd:ties:fatca:v2 \nType \nftc:AccountHolder_Type \nProperties \ncontent complex \n \n Table 22 – AccountHolder \n \nThis data element provides detailed information about the account holder or payee that is an individual or \norganization. The AccountHolder is a choice which has two options, Individual and Organisation. \n \n \n Individual \n6.4.4.1\n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nIndividual \n \n \nsfa:PersonParty_Type \nChoice \n \n \nThis data element provides detailed information and identifies the account holder as a natural person. \nThe structure of the AccountHolder as an Individual is described in Section 4.4. PersonParty_Type. \nIndividual Account Holder - Address: Enter the account holder’s or payee’s residence address. If the \nsender does not have a residence address on file for the individual, then enter the mailing address used \nby the financial institution to contact the individual account holder or payee. \nJoint Account Holders – Name: If there are two account holders, include a separate account report for \neach account holder. \n \n \n Organisation \n6.4.4.2\n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nOrganisation \n \n \nsfa:OrganisationParty_Type \nChoice \n \n \nThis data element provides detailed information and identifies the account holder as not a natural person. \nThe structure of the AccountHolder that is an Organisation is described in Section 4.5. \nOrganisationParty_Type. \n \n", "FATCA XML Schema v2.0 User Guide \n \n51 \nOrganization Account Holder - Address: The Name and Address data elements are required \ncomponents and each can be presented more than once. One or more identifiers, such as the TIN, \nshould be added as well as a residence country code. \nIf the entity account holder or payee has been assigned a U.S. TIN, enter that number. If the entity \naccount holder or payee does not have a U.S. TIN (e.g., a passive NFFE, owner-documented FFI, or \nnonparticipating FFI), leave the TIN element blank. Do not enter the tax identification number or country \ncode for any jurisdiction outside the U.S. \nNote: A Direct Reporting NFFE must create a separate account report for each substantial U.S. owner in \norder to associate each substantial U.S. owner with an Account Balance (for the value of such owner’s \nequity interest in the NFFE) and Payment (for the payments to such owner). \n \n \n AcctHolderType - Updated \n6.4.4.3\n \nElement \n Attribute Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nAcctHolderType \n \nftc:FatcaAcctHolderType_EnumType \nRequired \n \n \nThis data element is required if the account holder is an organization and identifies an entity account \nholder or payee. The AcctHolderType data element must be presented as one of the values listed below: \n \nAcctHolderType \nValue \nDescription \nFATCA101 \nOwner Documented FFI with specified US owners (ODFFI) \nFATCA102 \nPassive NFFE with substantial US owners (or controlling persons under an \napplicable IGA) \nFATCA103 \nNon-Participating FFI (NPFFI) \nFATCA104 \nSpecified US person \nFATCA105 \nDirect Reporting NFFE \nFATCA106 \nFor US Government use only (Attention FIs and HCTAs: Restricted Do Not Use) \n \nImportant: FATCA106 should not be used for FATCA reporting to the IRS. Use of FATCA106 will \ngenerate an error message. Beginning tax year 2016 and later, FATCA105 can be used only if the filer \ncategory is Direct Reporting NFFE (FATCA606). \n \n \n \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n52 \n6.4.5 Substantial Owner - Updated \n \nDiagram \n \nNamespace \nurn:oecd:ties:fatca:v2 \nType \nftc:SubstantialOwner_Type \nProperties \nminOcc 0 \nmaxOcc unbounded \ncontent complex \n \n Table 23 - SubstantialOwner \n \nThis data element identifies certain owners of the account holder or payee, and the substantial U.S. \nowners of a direct reporting NFFE. The SubstantialOwner element supports entities and organizations \nand describes the account holder as an individual in Section 4.4. PersonParty_Type or organization in \nSection 4.5. OrganisationParty_Type. \n \nThe substantial owner element may be one of the following: \n \nEach substantial U.S. owner (or, if applicable, controlling person that is a specified U.S. person) \nof a passive NFFE account holder or payee. \n \nEach specified U.S. person that owns certain equity or debt interests in an owner-documented \nFFI account holder or payee. \n \nEach substantial U.S. owner of a Direct Reporting NFFE (the Direct Reporting NFFE is the \nReporting FI). \n \nNote: If the entity account holder or payee is a nonparticipating FFI (NPFFI) or specified US person, do \nnot complete the SubstantialOwner element. \n \n \n Individual and Organization \n6.4.5.1\n \nElement \n Attribute Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nSubstantial/Individual \n \n \nsfa:PersonParty_Type \nChoice \n \nSubstantial/Organisation \n \nsfa:OrganisationParty_Type \nChoice \n \n \nThese elements provides the name, address, and TIN of any specified U.S. owners of an owner \ndocumented FFI, substantial US owners (or, if applicable, controlling persons that are specified U.S. \npersons) of a passive NFFE, and substantial U.S. owners of a Direct Reporting NFFE. One or more \nsubstantial owners can be added. \n", "FATCA XML Schema v2.0 User Guide \n \n53 \n6.4.6 AccountBalance \n \n \nFigure 12 - AccountBalance element \n \n \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nAccountBalance \n \n \nsfa:MonAmnt_Type \nRequired \n \nAccountBalance \ncurrCode \n3 letters \niso:currCode_Type \nRequired \n \nThis data element provides the account balance or value of the reported financial account or the value of \nthe equity interest in a Direct Reporting NFFE held by a substantial U.S. owner. The appropriate \nattribute is the 3-letter currency code. The element allows zero (0) and negative balances. The \nAccountBalance is required and cannot be omitted. For more information, go to Section 6.4.7 Payment. \n \n \nIn general, the account balance is the average balance or value of the financial account, \nif the financial institution reports average balance or value to the account holder for a \ncalendar year; otherwise, enter the balance or value of the account as of the end of the \ncalendar year. For information for reporting the balance or value of an equity or debt \ninterest in the FI or a cash value insurance or annuity contract, see Treasury regulations \nsection 1.1471-5(b)(4). \n \nIf account is closed or transferred in its entirety during a calendar year, the account \nbalance is the amount or value withdrawn or transferred from the account in connection \nwith the closure or transfer. \n \n \nA withholding agent reporting a withholdable payment made to an account held by an \nODFFI should enter the average calendar year balance or value if that amount is \nreported to the ODFFI; otherwise, enter the account balance or value as of the end of the \ncalendar year. If the account holder is a passive NFFE, enter zero (0) account balance. \n \n \nFor HCTAs, the account balance or value shall be in accordance with the terms of the \nModel 1 IGA. \n \n \nFor Direct Reporting NFFEs, the account balance is, with respect to each substantial \nU.S. owner, the value of the equity interest in the NFFE held by the substantial U.S. \nowner. \n \n \nIf an FI is reporting on a specific payee basis amounts paid to a nonparticipating FFI, \nthen enter zero (0) in the account balance element. \n \n", "FATCA XML Schema v2.0 User Guide \n \n54 \n6.4.7 Payment \n \n \nFigure 13 - Payment element \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nPayment \n \n \nftc:Payment_Type \nOptional \n \n \nThis data element provides account data on certain payments made to an account, payee, or owner, as \ndescribed below. More than one payment type may be reported. \n \nIf the Reporting FI is an FI reporting an account, enter the payments to the account as \nfollows: \nDepository accounts: \n \nThe aggregate gross amount of interest paid or credited to the account during the \ncalendar year. Use payment type FATCA502. \n \nCustodial accounts: \n \nThe aggregate gross amount of dividends paid or credited to the account during the \ncalendar year. Use payment type FATCA501. \n \nThe aggregate gross amount of interest paid or credited to the account during the \ncalendar year. Use payment type FATCA502. \n \nThe gross proceeds from the sale or redemption of property paid or credited to the \naccount during the calendar year with respect to which the FFI acted as a custodian, \nbroker, nominee, or otherwise as an agent for the account holder. Use payment type \nFATCA503. \n \nThe aggregate gross amount of all other income paid or credited to the account during \nthe calendar year reduced by reported interest, dividends, and gross proceeds. Use \npayment type FATCA504. \n \nDebt or equity accounts: \n \nThe aggregate gross amount of payments paid or credited to the account during the \ncalendar year, including redemption payments (in whole or part) of the account. Use \npayment type FATCA504. \nCash value insurance and annuity contract accounts: \n \nThe aggregate gross amount of payments paid or credited to the account during the \ncalendar year, including redemption payments (in whole or part) of the account. Use \npayment type FATCA504. \nForeign reportable amounts: (2015 and 2016 only) \n", "FATCA XML Schema v2.0 User Guide \n \n55 \n \nThe aggregate gross amount of foreign reportable amounts paid or credited to a \nnonparticipating FFI may be reported divided by type of payment (using payment type \nFATCA501, FATCA502, FATCA503, and/or FATCA504, as applicable), or the entire \namount may be reported as “FATCA Other” payment (using payment type FATCA504). \n \n \nAs an alternative to reporting foreign reportable amounts, the FI may instead report all \nincome, gross proceeds, and redemptions (regardless of source) paid to the \nnonparticipating FFI during the calendar year (using payment type FATCA504). \n \nIf an account is closed or transferred in its entirety during a calendar year, report the amounts paid or \ncredited to the account for the calendar year until the date of transfer or closure using payment types \nFATCA501, FATCA502, FATCA503, and/or FATCA504, as applicable. \n \nWithholding agents (other than FFIs) \nReport withholdable payments to the owner-documented FFI or passive NFFE using the payment types \nFATCA501, FATCA502, FATCA503, and/or FATCA504, as applicable. \n \nDirect Reporting NFFEs \nEnter the total of all payments made by the NFFE during the calendar year to each substantial U.S. \nowner (either divided by payment type, or as one amount under FATCA504), including the gross amounts \npaid or credited to the substantial U.S. owner with respect to such owner’s equity interest in the NFFE \nduring the calendar year, which include payments in redemption or liquidation (in whole or part) of the \nsubstantial U.S. owner’s equity interest in the NFFE. \n \n Type \n6.4.7.1\n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nType \n \n \nftc:FatcaPaymentType_EnumType \nRequired \n \n \nThis data element describes the specific payment type. \n \nValues \nDescription \nFATCA501 \nDividends \nFATCA502 \nInterest \nFATCA503 \nGross Proceeds/Redemptions \nFATCA504 \nOther \n \n \n PaymentTypeDesc - New \n6.4.7.2\n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequireme\nnt \nApplication \nRequirement \nPaymentTypeDesc \n \nMax 4000 sfa:StringMax4000_Type Optional \n \n \nThis data element is a free text field and can be used to provide additional information about the payment \ntype. This element may be used for reciprocal reporting and currently is not used for FATCA reporting to \nIRS and may be omitted. \n", "FATCA XML Schema v2.0 User Guide \n \n56 \n \n PaymentAmt \n6.4.7.3\n \n \n \nFigure 14 - PaymentAmnt element \n \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nPaymentAmnt \n \n \nsfa:MonAmnt_Type \nRequired \n \n \nThis data element provides specific payment amount and of MonAmnt_Type as described in Section 4.1. \nMonAmnt_Type. \n \n \n \n6.4.8 CARRef - New (Model 2 IGA Reporting Only) \n \nDiagram \n \nNamespace \nurn:oecd:ties:fatca:v2 \nUsed by \nelement CorrectableAccountReport_Type/CARRef \n \nTable 24 – CARRef_Type \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n57 \nThis data element should only be included in FATCA account reports submitted in response to a \nCompetent Authority Request (CAR). The CARRef contains identifying information for a pooled report \n(ReportingFI GIIN, MessageRefId, and DocRefId elements) and links the account report to the CAR and \nthe original pool report. Any FATCA account report submitted in response to a CAR must include the \nCARRef element. \nNote: The IRS sends a CAR to an HCTA to request additional account information, after it receives a \npooled report from a Reporting Model 2 FFI. \n \n \n \n PoolReportReportingFIGIIN \n6.4.8.1\n \nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nPoolReportReportingFIGII\nN \n \nMax 200 sfa:StringMax200_Type Required \n \nThis data element identifies the reporting financial institution (ReportingFI) GIIN associated with the \noriginal pool report. \n \n \n \n PoolReportMessageRefId \n6.4.8.2\n \nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nPoolReportMessageRefId \n \nMax 200 sfa:StringMax200_Type Required \n \nThis data element references the MesssagRefId of the FATCA XML file that contains the pool report \nassociated with the CAR. \n \n \n PoolReportDocRefId \n6.4.8.3\n \nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nPoolReportDocRefId \n \nMax 200 sfa:StringMax200_Type Required \n \nThis data element identifies the DocRefId of the pool report related to the CAR. \n \n \nElement \n Attribute Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nCARRef \n \n \nsfa:CARRef_Type \nOptional \n \n", "FATCA XML Schema v2.0 User Guide \n \n58 \n6.4.9 AdditionalData - New \n \n \n \nFigure 15 - AdditonalData element \n \n \nElement \n Attribute \n Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nAdditionalData \n \n \nftc:AdditionalData_Type \nOptional \n \n \nThis data element provides additional information for the account report. Currently, this element is not \nused for FATCA reporting to the IRS. \n \n \n \n \n AdditionalItem \n6.4.9.1\n \n \nFigure 16 – AdditionalItem element \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequireme\nnt \nAdditionalItem \n \n \nftc:AdditonalItem \nRequired \n \nItemName \n \nMax 200 \nsfa:StringMax200_Type \nRequired \n \nItemContent \n \nMax 4000 \nsfa:StringMax4000_Type Required \n \nThe AdditionalData data element contains one or multiple additional data items. Each item consists of \ndescriptive name and content. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n59 \n Pool Report \n6.5\nThis data element provides information about accounts held by recalcitrant account holders (or, in the \ncase of a reporting FI that is a Reporting Model 2 FFI, non-consenting U.S. accounts) and, for 2015 and \n2016, amounts paid to nonparticipating FFIs that are reported on a pooled basis. The element uses the \nCorrectablePoolReport_Type to specify the report type and balances or payments. Pooled reports should \nnot be used if the message sender is providing information pursuant to a Model 1 IGA. \n \nDiagram \n \nNamespace \nurn:oecd:ties:fatca:v2 \nType \nftc:CorrectablePoolReport_Type \nProperties \nminOcc 0 \nmaxOcc unbounded \ncontent complex \n \nTable 25 - Pool Report \n \n6.5.1 DocSpec \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nDocSpec \n \n \nsfa:DocSpec_Type \nRequired \n \n \nThis data element is described in Section 4.2. DocSpec. \n \n6.5.2 AccountCount - Update \n \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nAccountCount \n \n \nxsd:positiveinteger \nRequired \n \nThis data element specifies the total number of accounts reported for pooled reports. For example, if \nthere are 25 accounts described in the pooled report, then enter “25”. \n", "FATCA XML Schema v2.0 User Guide \n \n60 \n6.5.3 AccountPoolReportType - Updated \n \nElement \n Attribute Size Data Type \nSchema \nRequirement \nApplication \nRequirement \nAccountPoolReportType \n \nftc:FatcaAcctPoolReportType\n_ EnumType \nRequired \n \nThis data element describes pooled reporting account type categories for account holders. \n \nAccount Pool Report Types: \nValues \nDescription \nFATCA201 \nRecalcitrant account holders with US indicia \nFATCA202 \nRecalcitrant account holders without US indicia \nFATCA203 \nDormant accounts \nFATCA204 \nNonparticipating foreign financial institutions (2015 and 2016) \nFATCA205 \nRecalcitrant account holders that are US persons \nFATCA206 \nRecalcitrant account holders that are passive NFFE \n \n6.5.4 PoolBalance \n \n \nFigure 17 - PoolBalance element \n \n \nThis data element provides the amount of the aggregate balance or value for the pooled accounts, other \nthan a pool of nonparticipating FFIs, at the end of the year. \nFor a pool of nonparticipating FFIs, enter, as the pool balance, the aggregate foreign reportable amounts \npaid to all nonparticipating FFIs within the reported pool. Instead of reporting foreign reportable amounts, \nthe FI may report all income, gross proceeds, and redemptions (irrespective of source) paid to all \nnonparticipating FFIs. The data type is described in Section 4.1. MonAmnt_Type. \nElement \n Attribute \n Size \n Data Type \nSchema \nRequirement \nApplication \nRequirement \nPoolBalance \n \n \nsfa:MonAmnt_Type \nRequired \n \n", "FATCA XML Schema v2.0 User Guide \n \n61 \n7 Correcting, Amending and Voiding Records - New \n \nDuring the year, a filer may change data reported in one or more records of a previously filed FATCA \nReport, such as a NilReport, Account Report and/or Pool Report. To facilitate accurate error handling, the \nXML schema contains correctable data types that allow you to update a specific part of the report without \nresending the entire report. This section explains how to resubmit corrected, voided or amended data that \ncan be processed and associated with the original data. \n \nThe DocSpec data element identifies a specific correctable element in the message and each correctable \ndata type, such as CorrectableAccountReport_Type or CorrectablePoolReport_Type, contains a \nDocSpec element. This structured element ensures all updates can be traced to a previous record. The \nDocSpec_Type is described in Section 4.2. DocSpec. \n \n \nFigure 18 - DocSpec element \n \nNote: These guidelines only apply to electronically filed reports. If the Form 8966 was filed in paper format \nwith the IRS, then the corrected Form 8966 must also be filed in paper format with the IRS. Failure to \nfollow this rule will result in your corrected Form 8966 not being processed by the IRS. The process of \ncorrecting, amending and voiding a report filed in paper format is in the Instructions for Form 8966. \n \n \n Unique MessageRefId and DocRefId \n7.1\nThe DocSpec contains a MessageRefId and DocRefId that uniquely identify correctable elements and \nmessages. Each identifier must conform to recommended best practices for file format and remain unique \nacross all reports for all time. Any duplicate identifiers will cause an error notification and cannot be \nreused within the scope of FATCA reporting. \n \n", "FATCA XML Schema v2.0 User Guide \n \n62 \n How to Correct, Amend or Void Records \n7.2\nThere are a few factors to consider when updating a record. A FATCA XML file must be accepted by the \nIRS and you must receive a notification before changing the file. If a file is not accepted (rejected) or fails \ntransmission, a new file should be submitted because failed transmissions are not processed. For more \ninformation on error notifications, go to Section 1.4 Purpose. This section provides guidelines on how to \nvoid, amend and correct a record. \n \nWhat is a record? \nA record consists of filer information, such as ReportingFI and the reporting group information, such as a \nSponsor or Intermediary (if any), plus a NilReport or AccountReport or PoolReport. \n \nIt is important to note that filer information is always associated with an account record. A ReportingFI, \nSponsor or Intermediary (if any) cannot be corrected, voided, or amended alone; only a whole record can \nbe changed. \nFor example: \n \nRecord 1, Record 2 and Record 3 have the same ReportingFI (CompanyIGA2). \n \n \nIf you change filer information for a Reporting FI (CompanyIGA2), plus specific record information \n(Record1), the update only applies to that specific record (Record1). The updated filer information \ndoes not apply to other records that contained the same ReportingFI (CompanyIGA2). \n \n \nIf you void a record (Record2) and another record (Record3) contains the same Reporting FI, you \nare only voiding that specific record (Record2). The change does not impact the ReportingFI, \nassociated with Record3. \n \nWhat are failed transmissions and error notifications? \nEach record has a unique identifier associated with filer information. Generally, a transmission may fail \nbecause of various file level errors, such as decryption, digital signatures or virus scanning. If a \ntransmission fails file level validation, the processing is not completed and you will receive an error \nnotification. In most cases, the user must correct the error and resubmit the file. After the IRS accepts the \nfile, you can only make changes at the record level. \n \nWhat are the differences between corrected, voided and amended records? \nGenerally, there are three scenarios for updating a previously filed and accepted FATCA Reports: \n \nVoid: If you discover a record was sent in error and were not required to file, then you can void \nthe record. \n \n \nAmend: If you discover a record should be updated and have not received a record level error \nnotification, you can amend the record. In some special cases, as described below, instead of \namending a record, you should void the old record and send a new record. \n \n \nCorrection: If you receive a record-level error notification because the record failed application \nvalidation, you should correct the record. Some exceptions may apply. \n \n", "FATCA XML Schema v2.0 User Guide \n \n63 \n7.2.1 Amend \nA record may be amended at any time after you receive a valid file notification. An amended record \nupdates an existing record from a previously filed report. \n \nAll data element fields in the amended record must have the amended values for the relevant \naccount and/or pooled report. \n \nDo not amend a record in response to a record-level error notification; instead file a corrected \nrecord with DocTypeIndic FATCA2. \n \nSpecial rules for specific errors or changes may apply. \n \n7.2.2 Void \nA record may be voided at any time after you receive a valid file notification and become aware of \ninaccurate information. \n \nAll data element fields in the voided record must have the same values equal to the original \nrecord being voided. \n \nIn most cases, do not void a record in response to a record-level error notification. \n \nSpecial rules apply for specific error notifications that require you to void the record \n(DocTypeIndic FATCA3) and submit a new record with DocTypeIndic FATCA1. \n \n7.2.3 Correct \nA record should be corrected in response to a record-level error notification. \n \nAll data element fields in the corrected record must have the corrected values for the relevant \naccount and/or pooled report, as noted in the error notification. \n \nAs noted below in Section 7.2.4, special rules apply for specific error notifications that require \nyou to void the record and submit a new record. \n \n \nFor example: \n \nYou receive a record level error notification for Element A and you also discover an \nupdate to Element B; you can send a corrected record that included updated Element A \nand with an updated Element B. \n \nYou receive a record level error notification for Record4, but then discover you were not \nrequired to file the record. You can void the record instead of correction. \n \n7.2.4 Special Cases to Amend and Correct Records \nThe following fields cannot be corrected or amended. You must void the record and submit a new record \nif there is an error in the field. \n \nNo Account Holder or Substantial US Owner TIN \n \nIncorrect Account Holder or Substantial US Owner TIN \n \nIncorrect Account Holder or Substantial US Owner Name \n \nIncorrect Account Holder or Substantial US Owner Name and Address \n \n", "FATCA XML Schema v2.0 User Guide \n \n64 \nIn addition, for certain IGA jurisdictions the following errors would result in a voided record: \n \nNo Individual Account Holder or Substantial US Owner TIN or Date of Birth \n \nNo Individual Account Holder or Substantial US Owner TIN and Incorrect Date of Birth \n \nNote: For more information on IRS error notifications and resolutions, go to \nhttps://www.irs.gov/businesses/corporations/irs-fatca-report-notifications. \n \n MessageSpec and DocSpec \n7.3\nThis section provides general guidelines on how to complete the data elements when creating a file to \ncorrect, amend or void a record. All changes in these fields must be made within the MessageSpec and \nDocSpec data elements. \n \nMessageSpec \nA file contains a MessageSpec element or header that provides information about the sender and \nspecifies the date created, calendar year and reporting period. \n \nElement \n Description \nMessageRefId \n Create a new unique value for the message \nCorrMessageRefId List one or many CorrMessageRefIds and each must be set to the value of \n the MessageRefId in the file that contained a record to be voided, \n amended or corrected. \n If sending a corrected file, the original MessageRefId can be found in the \n error notification. \n \n Example: \n <CorrMessageRefId>OrigMessageRefId1<CorrMessageRefId> \n <CorrMessageRefId>OrigMessageRefId2<CorrMessageRefId> \n <CorrMessageRefId>OrigMessageRefId3<CorrMessageRefId> \n \nDocSpec \nThe DocSpec uniquely identifies a data element and references the record being corrected, amended or \nvoided. \n \nElement \nDescription \nDocTypeIndic \n \nEnter one of the following: \nFATCA2 (Correct), FATCA3 (Void) or FATCA4 (Amend) to specify a \nchange to each record. \nAs a best practice, a file should contain only one data type. Do not \ncombine data types into one file or send a FATCA2, 3 and/or 4 in the \nsame message. \nNote: Many corrections from different messages can be combined into \none file, but do not combine voided, corrected and amended records into \none file. \n", "FATCA XML Schema v2.0 User Guide \n \n65 \nDocRefId \nCreate a new unique value using format described in Section 4.2.2. \nDocRefId. \nCorrMessageRefId \nEnter the value of the MessageRefId in the file that contained a record to \nbe voided, amended or corrected. \nCorrDocRefId \nEnter the value of the DocRefId of the element in the record to be \ncorrected, voided or amended. \n \nNote: For testing purposes only, use the applicable DocTypeIndic for test data, such as FATCA12, \nFATCA13 or FATCA14. Do not send test data to the production environment or production files to the test \nenvironment. For more information on testing, go to Section.2.7. System Testing. \n \nNote: Sample files on how to correct, amend or void a record can be found at \nhttps://www.irs.gov/businesses/corporations/fatca-xml-reporting-schema-samples-to-correct-amend-or-\nvoid-records. \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n66 \nAppendix A: Glossary of Terms \n \nTerms \nDefinition \nAccount/Financial account \nAn account or financial account means a financial account described in \nRegulations section 1.1471-5(b) or an applicable Model 1 or Model 2 IGA. \nAccount holder \nAn account holder is the person who holds a financial account, as \ndetermined under Regulations section 1.1471-5(a)(3). \nBranch \nA branch means a unit, business, or office of an FFI that is treated as a \nbranch under the regulatory regime of a country or that is otherwise \nregulated under the laws of a country as separate from other offices, units, \nor branches of the FFI, and includes a disregarded entity of an FFI. A \nbranch includes units, businesses, and offices of an FFI located in the \ncountry (or jurisdiction) in which the FFI is a resident as well as units, \nbusinesses, and offices of an FFI located in the country in which the FFI is \ncreated or organized. All units, businesses, or offices of a PFFI located in a \nsingle country (or jurisdiction), including all disregarded entities located in \nsuch single country (or jurisdiction), must be treated as a single branch. \nBranch that maintains an \naccount \nA branch, including a disregarded entity, maintains an account if the rights \nand obligations of the account holder and the FFI with regard to such \naccount (including any assets held in the account) are governed by the laws \nof the country of the branch or disregarded entity. \nDeemed-compliant FFI \nA deemed-compliant FFI means an FFI that is treated, pursuant to section \n1471(b)(2) and Regulations section 1.1471-5(f), as meeting the \nrequirements of section 1471(b). \nDirect Reporting NFFE \nA direct reporting NFFE is a non-financial foreign entity (NFFE) that has \nelected to report its substantial U.S. owners to the IRS pursuant to \nRegulations section 1.1472-1(c)(3). \nEmployer Identification \nNumber (EIN) \nAn Employer Identification Number (EIN) is a number used by the IRS to \nidentify a business entity. It is also known as a Federal Tax Identification \nNumber. \nExcepted NFFEs \nExcepted NFFEs include NFFEs that are QIs, WPs, and WTs, certain \npublicly traded corporations (including certain affiliates of such \ncorporations), certain territory entities, active NFFEs, excepted nonfinancial \nentities, Direct Reporting NFFEs, and Sponsored Direct Reporting NFFEs \nas described in Regulations section 1.1472-1(c)(1). \nFinancial Institution (FI) \nA financial institution or FI is any institution that is a depository institution, \ncustodial institution, investment entity, insurance company (or holding \ncompany of an insurance company) that issues cash value insurance or \nannuity contracts, or a holding company or treasury center that is part of an \nexpanded affiliated group of certain FFIs, and includes a financial institution \nas defined under an applicable Model 1 IGA or Model 2 IGA. See \nRegulations section 1.1471-5(e)(1). \n", "FATCA XML Schema v2.0 User Guide \n \n67 \nForeign Financial \nInstitution (FFI) \nThe term foreign financial institution or FFI means, with respect to any entity \nthat is not resident in, or organized under the laws of, as applicable, a \ncountry that has in effect a Model 1 IGA or Model 2 IGA, any financial \ninstitution (as defined in paragraph (e) of this section) that is a foreign \nentity. The term foreign financial institution or FFI also means, with respect \nto any entity that is resident in, or organized under the laws of, as \napplicable, a country that has in effect a Model 1 IGA or Model 2 IGA, any \nentity that is treated as a FATCA Partner Financial Institution pursuant to \nsuch Model 1 IGA or Model 2 IGA. The term foreign financial institution or \nFFI also includes a foreign branch of a U.S. financial institution that is a \nreporting Model 1 FFI and a foreign branch of a U.S. financial institution \nwith a QI Agreement in effect. \nGlobal Intermediary \nIdentification Number \n(GIIN) \nA global intermediary identification number or GIIN means a number \nassigned to a PFFI, Reporting Model 1 FFI, Reporting Model 2 FFI, RDC \nFFI, and certain other registering entities (e.g., a Direct Reporting NFFE). A \nseparate GIIN will be issued to the FFI to identify, among other things, each \njurisdiction where the FFI maintains a branch not treated as a limited \nbranch. A Direct Reporting NFFE will be issued only one GIIN, irrespective \nof where it maintains branches. \nHost Country Tax Authority \n(HCTA) \nHost Country Tax Authority means the tax authority of a government of a \njurisdiction that has entered into a Model 1 or Model 2 IGA and includes the \nIRS. \nIntergovernmental \nAgreement (IGA) \nAn intergovernmental agreement (IGA) is an agreement or arrangement \nbetween the U.S. or the Treasury Department and a foreign government or \none or more agencies to implement FATCA. An IGA is either a Model 1 \nIGA or a Model 2 IGA. \nLimited branch \nIn the case of a PFFI, a limited branch means a branch described in \nRegulations section 1.1471-4(e)(2)(iii). \nLimited FFI \nA limited FFI means an FFI described in Regulations section 1.1471-\n4(e)(3)(ii). \nModel 1 IGA \nA Model 1 IGA means an agreement between the United States or the \nTreasury Department and a foreign government or one or more foreign \nagencies to implement FATCA through reporting by financial institutions to \nsuch foreign government or agency thereof, followed by automatic \nexchange of the reported information with the IRS. \nModel 2 IGA \nA Model 2 IGA means an agreement or arrangement between the United \nStates or the Treasury Department and a foreign government or one or \nmore foreign agencies to implement FATCA through reporting by financial \ninstitutions directly to the IRS in accordance with the requirements of the \nFFI agreement, as modified by an applicable Model 2 IGA, supplemented \nby the exchange of information between such foreign government or \nagency thereof and the IRS. \n", "FATCA XML Schema v2.0 User Guide \n \n68 \nNon-consenting U.S. \naccount \nWith respect to a Reporting Model 2 FFI, a non-consenting U.S. account \nshall have the meaning that it has under an applicable Model 2 IGA. For \npurposes of the FATCA XML Schema v2.0, a non-consenting U.S. account \nis treated like an account held by a recalcitrant account holder. \nNon-financial foreign entity \n(NFFE) \nA non-financial foreign entity (NFFE) is a foreign entity that is not a financial \ninstitution. An NFFE includes a territory NFFE as defined in Regulations \nsection 1.1471-1(b)(132) and a foreign entity treated as an NFFE pursuant \nto a Model 1 IGA or Model 2 IGA. \nNonparticipating FFI \nA nonparticipating FFI is an FFI other than a participating FFI, a deemed-\ncompliant FFI, or an exempt beneficial owner. \nOwner-documented FFI \n(ODFFI) \nAn owner-documented FFI is an FFI described in Regulations section \n1.1471-5(f)(3). \nParticipating FFI (PFFI) \nThe term participating FFI or PFFI means an FFI that has agreed to comply \nwith the requirements of an FFI agreement with respect to all branches of \nthe FFI, other than a branch that is a reporting Model 1 FFI or a U.S. \nbranch. The term participating FFI also includes a Reporting Model 2 FFI \nand a QI branch of a U.S. financial institution, unless such branch is a \nreporting Model 1 FFI. \nPassive NFFE \nA passive NFFE is an NFFE that is not an excepted NFFE. With respect to \na Reporting Model 1 FFI or Reporting Model 2 FFI reporting its accounts \nand payees, a passive NFFE is an NFFE that is not an active NFFE (as \ndefined in the applicable Model 1 or Model 2 IGA). \nPooled reporting \nPooled reporting means reporting recalcitrant account holders, non-\nconsenting U.S. accounts, or certain nonparticipating FFIs on an aggregate \nbasis in a reporting pool rather than reporting specific account holder \ninformation. With respect to recalcitrant account holders and non-\nconsenting U.S accounts, a reporting pool consists of account holders that \nfall within a particular type described in Regulations section 1.1471-4(d)(6). \nPooled reporting is only permitted for certain FFIs described in the \nRegulations or an applicable Model 2 IGA. \nQualified Intermediary (QI), \nWithholding Foreign \nPartnership (WP), \nWithholding Foreign Trust \n(WT) \nA QI is a foreign entity (or foreign branch of a U.S. financial institution) that \nhas entered into a QI agreement with the IRS. A WP is a foreign \npartnership that has entered into a withholding foreign partnership \nagreement with the IRS. A WT is a foreign trust that has entered into a \nwithholding foreign trust agreement with the IRS. \nRecalcitrant account holder \nA recalcitrant account holder is an account holder (other than an account \nholder that is an FFI) of a participating FFI or registered deemed-compliant \nFFI that has failed to provide the FFI maintaining its account with the \ninformation required under Regulations section 1.1471-5(g). \nRegistered deemed-\ncompliant FFI (RDC FFI) \nA registered deemed-compliant FFI is an FFI described in Regulations \nsection 1.1471-5(f)(1), and includes a Reporting Model 1 FFI, a QI branch \nof a U.S. financial institution that is a Reporting Model 1 FFI, and a \nnonreporting FI treated as a registered deemed-compliant FFI under a \nModel 2 IGA. \n", "FATCA XML Schema v2.0 User Guide \n \n69 \nReporting Model 1 FFI \nA Reporting Model 1 FFI is an FFI with respect to which a foreign \ngovernment or agency thereof agrees to obtain and exchange information \npursuant to a Model 1 IGA, other than an FFI that is treated as a \nnonparticipating FFI under the Model 1 IGA. \nReporting Model 2 FFI \nA Reporting Model 2 FFI is an FFI described in a Model 2 IGA that has \nagreed to comply with the requirements of an FFI agreement with respect to \na branch. \nSpecified U.S. person \nA specified U.S. person is any U.S. person described in Regulations section \n1.1473-1(c). \nSponsored Direct \nReporting NFFE \nA Sponsored Direct Reporting NFFE is a Direct Reporting NFFE that has a \nSponsoring Entity perform due diligence and reporting requirements on \nbehalf of the Sponsored Direct Reporting NFFE as described in Regulations \nsection 1.1472-1(c)(5). \nSponsored FFI \nA Sponsored FFI is an FFI that is an investment entity, a controlled foreign \ncorporation, or a closely held investment vehicle that has a Sponsoring \nEntity that performs certain due diligence, withholding, and reporting \nobligations on behalf of the Sponsored FFI. \nSponsoring Entity \nA Sponsoring Entity is an entity that has registered with the IRS to perform \nthe due diligence, withholding, and reporting obligations of one or more \nSponsored FFIs or Sponsored Direct Reporting NFFEs. \nSubstantial U.S. owner \nA substantial U.S. owner is a specified U.S. person described in \nRegulations section 1.1473-1(b). For purposes of this User Guide, a \nReporting Model 1 FFI or Reporting Model 2 FFI reporting an account held \nby a passive NFFE should substitute the term “controlling person that is a \nspecified U.S. person” for “substantial U.S. owner” and refer to the \napplicable Model 1 IGA or Model 2 IGA for the definition of controlling \nperson. \nTerritory Financial \nInstitution \nA Territory Financial Institution is a financial institution that is incorporated \nor organized under the laws of any U.S. territory, excluding a territory entity \nthat is a financial institution only because it is an investment entity. \nTerritory Financial \nInstitution treated as a U.S. \nperson \nA Territory Financial Institution treated as a U.S. person means a Territory \nFinancial Institution treated as a U.S. person under Regulations section \n1.1471-3(a)(3)(iv). \nTrustee-documented trust \nA trustee-documented trust is a trust described as such in a Model 1 IGA or \na Model 2 IGA. \n", "FATCA XML Schema v2.0 User Guide \n \n70 \nU.S. account \nA U.S. account is an account held by one or more specified U.S. persons or \na passive NFFE with one or more substantial U.S. owners (or in the case of \na Reporting Model 2 FFI, controlling persons that are specified U.S. \npersons). For purposes of this User Guide, a Reporting Model 1 FFI should \nsubstitute the term “U.S. reportable account” for “U.S. account” and refer to \nthe applicable Model 1 IGA for the definition of U.S. reportable account. \nSee Regulations section 1.1471-5(a) and an applicable Model 1 or Model 2 \nIGA. \nWithholdable payment \nA withholdable payment is a payment described in Regulations section \n1.1473-1(a). \nWithholding agent \nWith respect to a withholdable payment, a withholding agent is a person \ndescribed in Regulations section 1.1473-1(d). \n \nTable 26 - Glossary of terms \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n71 \nAppendix B: FATCA XML Schema Overview \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n", "FATCA XML Schema v2.0 User Guide \n \n72 \nAppendix C: MessageSpec \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n73 \nAppendix D: Reporting FI \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n74 \n \nAppendix E: Reporting Group \n \n \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n75 \nAppendix F: Account Report \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n76 \n \nAppendix G: Pool Report \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n77 \nAppendix H: Account Holder \n \n \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n78 \nAppendix I: Substantial Owner \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n79 \n \nAppendix J: Sponsor & Intermediary \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n80 \nAppendix K: Individual or Organization Account \nHolders \n \n \n \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n81 \nAppendix L: Person Party Type \n \n \n \n \n \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n82 \nAppendix M: Address Type \n \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n83 \nAppendix N: OrganisationParty_Type \n \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n84 \nAppendix O: \nCorrectableReportOrganisationParty_Type \n \n \n \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n85 \nAppendix P: DocSpec_Type \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n", " \nFATCA XML Schema v2.0 User Guide \n \n86 \n \n" ]
f941prb.pdf	0117 Form 941 (PR) (Schedule B) (PDF) 1	https://www.irs.gov/pub/irs-pdf/f941prb.pdf	[ "Anexo B (Formulario 941-PR):\nRegistro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal\n(Rev. enero de 2017)\nDepartment of the Treasury — Internal Revenue Service\nOMB No. 1545-0029\nNúmero de identificación \npatronal (EIN)\n—\nNombre (el de usted, no \nel de su negocio)\nAño natural\n(Marque también el trimestre a la derecha).\nInforme para este trimestre... \n(Marque uno).\n1: enero, febrero, marzo\n2: abril, mayo, junio\n3: julio, agosto, septiembre\n4: octubre, noviembre, diciembre\nUse este anexo para mostrar su OBLIGACIÓN CONTRIBUTIVA para el trimestre; no lo use para mostrar sus depósitos de contribución. \nCuando radique este formulario con el Formulario 941-PR no cambie su obligación contributiva por ajustes declarados en todo Formulario \n941-X (PR) o 944-X (SP). Tiene que llenar este formulario y adjuntarlo al Formulario 941-PR si es depositante de itinerario bisemanal o si su \nobligación contributiva acumulada en un día determinado fue $100,000 o más. Anote sus obligaciones contributivas diarias en el espacio \nnumerado que corresponda a la fecha en la cual se pagaron los salarios. Vea el apartado 11 de la Publicación 179 para más detalles.\nMes 1\n1\n.\n2\n.\n3\n.\n4\n.\n5\n.\n6\n.\n7\n.\n8\n.\n9\n.\n10\n.\n11\n.\n12\n.\n13\n.\n14\n.\n15\n.\n16\n.\n17\n.\n18\n.\n19\n.\n20\n.\n21\n.\n22\n.\n23\n.\n24\n.\n25\n.\n26\n.\n27\n.\n28\n.\n29\n.\n30\n.\n31\n.\nObligación contributiva \npara el Mes 1\n.\nMes 2\n1\n.\n2\n.\n3\n.\n4\n.\n5\n.\n6\n.\n7\n.\n8\n.\n9\n.\n10\n.\n11\n.\n12\n.\n13\n.\n14\n.\n15\n.\n16\n.\n17\n.\n18\n.\n19\n.\n20\n.\n21\n.\n22\n.\n23\n.\n24\n.\n25\n.\n26\n.\n27\n.\n28\n.\n29\n.\n30\n.\n31\n.\nObligación contributiva \npara el Mes 2\n.\nMes 3\n1\n.\n2\n.\n3\n.\n4\n.\n5\n.\n6\n.\n7\n.\n8\n.\n9\n.\n10\n.\n11\n.\n12\n.\n13\n.\n14\n.\n15\n.\n16\n.\n17\n.\n18\n.\n19\n.\n20\n.\n21\n.\n22\n.\n23\n.\n24\n.\n25\n.\n26\n.\n27\n.\n28\n.\n29\n.\n30\n.\n31\n.\nObligación contributiva \npara el Mes 3\n.\nEscriba el total de su obligación contributiva para el trimestre (Mes 1 + Mes 2 + Mes 3) ▶\nEl total tiene que ser igual a la cantidad de la línea 12 del Formulario 941-PR.\nObligación total para el \ntrimestre\n.\nPara el Aviso sobre la Ley de Reducción de \nTrámites, vea las instrucciones por separado.\nIRS.gov/form941pr\nCat. No. 12465Z\nAnexo B (Formulario 941-PR) (Rev. 1-2017)\n" ]
p3211vn.pdf	0217 Publ 3211 (VN) (PDF)	https://www.irs.gov/pub/irs-pdf/p3211vn.pdf	[ "câu hỏi và \ncâu trả lời\nCuộc sống dễ dàng hơn một chút với\nEITC có cho những người làm ra ít hơn $53,505. Nếu quý vị hội \nđủ điều kiện, tín thuế này có thể có giá trị đến $6,269 trong năm \nnay. Như vậy, quý vị có thể phải trả thuế liên bang ít hơn hoặc \nthậm chí được hoàn lại tiền. EITC cung cấp trợ lực để giúp quý vị \ntrả hóa đơn hoặc tiết kiệm cho lúc gặp khó khăn.\nCứ tưởng tượng những gì quý vị có thể làm với EITC.\nXem quý vị có đủ điều \nkiện không.\nwww.irs.gov/eitc\nPublication 3211 (VN) (Rev. 2-2017) Catalog Number 59163C\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nEITC là gì?\nEITC là tín thuế cho những người làm việc cho người khác hoặc \nđiều hành một doanh nghiệp hoặc nông trại. Để hội đủ điều kiện, \nlợi tức mà quý vị làm ra phải ít hơn $53,505. Năm nay, tín thuế \nnằm trong khoảng từ $2 đến $6,269. Số tiền này tùy theo:\n•\t quý vị là người độc thân hay đã kết hôn\n•\t nếu quý vị không có con, hoặc số người con quý vị có\n•\t số tiền quý vị làm ra.\nQuý vị phải nộp đơn khai thuế liên bang để được hưởng EITC \nngay cả khi quý vị không nợ thuế và không bắt buộc phải nộp. \nEITC là một trợ lực để giúp quý vị trả các hóa đơn, sửa chữa nhà \ncửa của quý vị, hoặc tiết kiệm cho lúc gặp khó khăn.\nTôi có đủ điều kiện để hưởng EITC trong năm 2016 \nkhông?\nQuý vị có thể được hưởng nếu đáp ứng các quy tắc để xin \nhưởng tín thuế.\n•\t Quý vị phải có lợi tức từ công việc làm hoặc tự doanh\n•\t Tổng số lợi tức quý vị làm ra phải dưới:\n•\t $14,880 ($20,430 nếu đã kết hôn khai thuế chung) không có \ncon hợp tiêu chuẩn,\n•\t $39,296 ($44,846 nếu đã kết hôn khai thuế chung) với một \nđứa con hợp tiêu chuẩn,\n•\t $44,648 ($50,198 nếu đã kết hôn khai thuế chung) với hai \nđứa con hợp tiêu chuẩn,\n•\t $47,955 ($53,505 nếu đã kết hôn khai thuế chung) với ba \nhoặc nhiều đứa con hơn hợp tiêu chuẩn.\n•\t Lợi tức đầu tư của quý vị (chẳng hạn như tiền lãi) phải là \n$3,400 hoặc thấp hơn.\n•\t Tình trạng đệ nộp của quý vị không thể là đã kết hôn nhưng \nkhai thuế riêng.\n•\t Quý vị phải là một công dân Hoa Kỳ hoặc là người nước ngoài \nthường trú suốt năm, hoặc một người nước ngoài không phải \ncư dân kết hôn với một công dân Hoa Kỳ hay là người nước \nngoài thường trú và nộp đơn khai thuế chung.\n•\t Quý vị và người hôn phối, nếu khai thuế chung, phải có số An \nSinh Xã Hội, hợp lệ để làm việc được cấp vào ngày hoặc trước \nngày đáo hạn khai thuế (gồm cả thời gian kéo dài).\n•\t Quý vị và người phối ngẫu của quý vị, nếu khai thuế chung, \nkhông thể là một đứa con hợp tiêu chuẩn của người khác.\n•\t Quý vị, và người phối ngẫu của quý vị, nếu khai thuế chung, \nphải có một đứa trẻ đủ tiêu chuẩn hoặc quý vị phải:\n•\t là 25 tuổi nhưng dưới 65 tuổi vào cuối năm nay,\n•\t sống ở Hoa Kỳ* hơn nửa năm, và\n•\t không hội đủ điều kiện là một người thuộc quyền của một \nngười khác.\n\n Nhân viên quân sự Hoa Kỳ tòng sự lâu dài ở ngoài nước Mỹ \nđược coi là sống ở Hoa Kỳ trong khi tòng sự.\nAi là một đứa trẻ hợp tiêu chuẩn?\nMột đứa trẻ đáp ứng với mối quan hệ, tuổi tác, cư trú, và khai \nthuế chung khi được kiểm tra là một đứa trẻ đủ tiêu chuẩn. Số \ntiền tín thuế của quý vị có thể nhiều hơn nếu quý vị có một đứa \ntrẻ đáp ứng tất cả các điều sau đây:\n•\t là con trai, con gái, con riêng, con nuôi, anh, chị em, anh em \ntrai cùng một phụ huynh, chị em gái cùng một phụ huynh, anh \nem trai ghẻ, chị em gái ghẻ hoặc là một hậu duệ của các người \ntrên.\n•\t Vào cuối năm nay là:\n•\t trẻ tuổi hơn quý vị (hoặc người phối ngẫu của quý vị nếu khai \nthuế chung) và dưới 19 tuổi, hoặc trẻ tuổi hơn quý vị (hoặc \nngười phối ngẫu của quý vị nếu khai thuế chung), dưới 24 \ntuổi và là một sinh viên toàn thời gian, hoặc bất cứ tuổi nào \nnếu bị khiếm khuyết vĩnh viễn hoặc hoàn toàn vào bất cứ lúc \nnào trong năm.\n", "•\t Phải không nộp đơn khai thuế chung, trừ khi nộp đơn chỉ để \nđược tiền hoàn trả mà thôi và cả hai người phối ngẫu không bắt \nbuộc phải nộp đơn khai thuế.\n•\t Sống với quý vị ở Hoa Kỳ hơn nửa năm.\nMột đứa trẻ được nhận làm con nuôi, kể cả một đứa trẻ được cho \nlàm con nuôi, được coi là đứa con của chính quý vị.\nMột đứa con nuôi tạm là một đứa trẻ được giao cho quý vị bởi một \ncơ quan giao trẻ có phép hoặc bởi một tòa án.\nĐiều gì sẽ xảy ra nếu tôi có cùng đứa con hợp tiêu \nchuẩn giống như một người khác?\nNếu hai hay nhiều người có cùng một đứa trẻ hợp tiêu chuẩn để \nhưởng EITC, miễn thuế thuộc quyền, tín thuế trẻ em, tình trạng \nđệ nộp của chủ gia hộ, hoặc tín thuế cho chi phí chăm sóc trẻ em \nvà người thuộc quyền, thì chỉ có một người có thể khai đứa trẻ \nhợp tiêu chuẩn để được hưởng tất cả những lợi ích này. Các điều \nlệ đặc biệt áp dụng cho phụ huynh nào ly dị, ly thân hoặc không \nsống chung. Nên xem Ấn Phẩm 596 để biết thêm thông tin. Người \nkhai đứa trẻ mà không phải là phụ huynh của đứa trẻ phải có AGI, \nTổng Lợi Tức Được Điều Chỉnh, cao hơn so với phụ huynh đứa \ntrẻ.\nNếu không, quý vị phải quyết định ai sẽ khai để hưởng lợi ích, kể \ncả EITC, khi khai đứa trẻ đủ tiêu chuẩn. Nếu quý vị không thỏa \nthuận được, và nhiều hơn một người sử dụng cùng một đứa trẻ, \ncác quy tắc quyết định người thắng sẽ được áp dụng.\nCác quy tắc quyết định người thắng là gì?\nCác quy tắc quyết định người thắng cho biết đứa trẻ chỉ được coi \nlà một đứa trẻ hợp tiêu chuẩn của:\n•\t Cha mẹ, nếu họ khai thuế chung, hoặc\n•\t Phụ huynh, nếu chỉ một trong những người này là phụ huynh \ncủa đứa trẻ, hoặc\n•\t Phụ huynh mà đứa trẻ sống chung thời gian lâu nhất trong năm, \nnếu hai người là cha mẹ và họ không khai thuế chung với nhau, \nhoặc\n•\t Phụ huynh với AGI cao nhất, nếu đứa trẻ sống với mỗi phụ \nhuynh cùng một thời gian giống nhau trong năm và họ không \nkhai thuế chung với nhau, hoặc\n•\t Người có AGI cao nhất nếu không có phụ huynh nào có thể khai \nđứa trẻ như một đứa con hợp tiêu chuẩn, hoặc\n•\t Một người có AGI cao hơn so với phụ huynh nào mà cũng có \nthể khai đứa trẻ như một đứa con hợp tiêu chuẩn nhưng lại \nkhông làm điều này.\nMột số An Sinh Xã Hội hợp lệ là gì?\nQuý vị (và người phối ngẫu nếu khai thuế chung) phải có một số \nSSN hợp lệ để xin hưởng EITC. Bất cứ đứa trẻ đủ tiêu chuẩn nào \nđược liệt kê trên Bản khai EIC cũng phải có một số SSN hợp lệ để \nđi làm. Tất cả các số An Sinh Xã Hội dùng để xin EITC phải được \ncấp vào ngày hoặc trước ngày đáo hạn khai thuế (gồm cả thời \ngian kéo dài). Quý vị không được nộp đơn xin tín chỉ trễ hơn đối \nvới khai thuế gốc trễ hạn hoặc khai thuế điều chỉnh. Số An Sinh \nXã Hội chỉ được cấp bởi Cơ Quan An Sinh Xã Hội. Để có được số \nnày, quý vị phải chứng minh mình có quốc tịch Hoa Kỳ hoặc tình \ntrạng di trú, tuổi tác, và danh tánh.\n•\t Nếu quý vị là một người nước ngoài không phải là một thường \ntrú nhân và có thẻ An Sinh Xã Hội trong đó có ghi CHỈ CÓ HIỆU \nLỰC ĐỂ LÀM VIỆC VỚI SỰ CHO PHÉP CỦA DHS, thì quý vị \ncó số SSN hợp lệ để hưởng EITC.\n•\t Nếu quý vị lấy số an sinh xã hội chỉ để hưởng một lợi ích được \ntrợ cấp của liên bang, chẳng hạn như Medicaid, thì số đó không \nhợp lệ để hưởng EITC. Thẻ An Sinh Xã Hội thường có ghi \nKHÔNG CÓ HIỆU LỰC ĐỂ LÀM VIỆC.\n•\t Nếu quý vị (hoặc người phối ngẫu nếu khai thuế chung) có Số \nNhận Diện Người Đóng Thuế (Individual Taxpayer Identification \nNumber, hay ITIN), số đó không có hiệu lực để xin hưởng EITC.\n•\t Nếu một đứa trẻ có một ITIN hoặc Số Nhận Diện Người Đóng \nThuế Nhận Con Nuôi (Adoption Taxpayer Identification Number, \nhay ATIN), số đó không hợp lệ để khai đứa trẻ để hưởng EITC.\nLợi tức do lao động là gì? \nĐó là lợi tức quý vị kiếm ra khi làm việc cho chính mình hoặc cho \nmột chủ nhân. Dưới đây là một số thí dụ về lợi tức do lao động:\n•\t tiền công, tiền lương và tiền boa phải chịu thuế\n•\t lợi tức thuần từ tự làm chủ hoặc tự điều hành kinh doanh\n•\t lợi tức gộp nhận được với tư cách là một nhân viên theo luật \nđịnh\nLợi tức do lao động không bao gồm:\n•\t các lợi ích của nhân viên không chịu thuế như trợ cấp giáo dục\n•\t lương hưu, tiền cấp dưỡng phối ngẫu, tiền cấp dưỡng con, và \nTrợ Cấp Tạm Thời cho các Gia Đình Nghèo (TANF)\nCác quy tắc đặc biệt về lợi tức do lao động được áp dụng cho các \nthành viên của Quân Lực Hoa Kỳ trong vùng chiến sự, các thành \nviên của hàng giáo sĩ, và những người có lợi tức hưu trí khuyết \ntật.\nLàm thế nào để tôi chiết tính EITC của tôi?\nNếu quý vị hội đủ điều kiện để xin hưởng, quý vị có thể tự chiết \ntính tín thuế hoặc nhờ IRS chiết tính cho quý vị. Quý vị có thể \ndùng hỗ trợ EITC tại www.irs.gov/eitc để giúp quý vị hoặc dùng \nẤn bản 596, Tín Thuế Lợi Tức, cho các điều kiện, các bảng chiết \ntính và các thí dụ.\nHãy nhớ:\n•\t Nếu quý vị đang khai một đứa trẻ hợp tiêu chuẩn, quý vị phải \nđiền đầy đủ và đính kèm Bản khai EIC vào giấy khai thuế của \nmình.\n•\t Nếu đơn xin EITC bị IRS từ chối hoặc bị giảm vì bị kiểm tra, \nquý vị có thể cần đính kèm Mẫu đơn 8862, Thông Tin về việc \nxin Hưởng Tín Dụng Lợi Tức sau khi bị Bác Bỏ (Information to \nClaim Earned Income Credit After Disallowance), với tờ khai \nthuế.\nĐiều gì sẽ xảy ra nếu làm lỗi trong đơn xin EITC?\nNhớ kiểm tra kỹ càng đơn cin EITC. Nếu IRS kiểm tra đơn khai \nthuế của quý vị và thấy rằng phần EITC là không đúng, quý vị phải \ntrả lại số tiền EITC quý vị đã nhận vì sai lầm cùng với tiền lời và \ntiền lời. Quý vị có thể phải nộp Mẫu đơn 8862, Tin về Xin Hưởng \nTín Chỉ Lợi Tức Do Lao Động Sau Khi Bị Bác Bỏ (Information To \nClaim Earned Income Credit After Disallowance), để nộp lại đơn \nxin EITC. IRS có thể tính lệ phí về việc chính xác hoặc lỗi lầm. \nHoặc, quý vị có thể bị cấm không cho nộp đơn xin EITC từ 2 đến \n10 năm.\nLàm thế nào để tôi được giúp đỡ?\n•\t Đến www.irs.gov/eitc để được thông tin miễn phí và được \nTrợ Tá EITC tương tác để xem quý vị có thể đủ tiêu chuẩn \nhay không và ước tính số tiền EITC của mình.\n•\t Đến văn phòng Tình Nguyện Viên Trợ Giúp Khai Thuế Lợi \nTức (VITA) để được giúp đỡ và chuẩn bị khai thuế miền phí. \nGọi số 1-800-906-9887 để tìm văn phòng.\n•\t Sử dụng Free File (Nộp Đơn Miễn Phí) tại www.irs.gov, để \nnộp đơn trực tuyến miễn phí qua nhu liệu thương mại có sẵn \nđể khai thuế.\n•\t Tìm một chuyên viên khai thuế đủ tiêu chuẩn; tìm chỉ dẫn để \nchọn trên irs.gov, chữ then chốt: Choose Preparer.\n•\t Gọi 1-800-829-4059 nếu quý vị có thể tiếp cận với thiết bị \nTTY / TDD cho người khiếm thính.\n" ]
p3211kr.pdf	0217 Publ 3211 (KR) (PDF)	https://www.irs.gov/pub/irs-pdf/p3211kr.pdf	[ "EITC는 소득이 $53,505 미만인 사람에게 해당됩니다. \n자격이 있는 경우 올해의 최대 수혜 금액은 $6,269 \n입니다. 이 세액공제를 통해 연방 세금을 덜 내거나 \n세금환급을 받을 수도 있습니다. EITC는 청구서 \n지불이나 어려운 시기에 대비한 저축에 도움이 됩니다.\nEITC를 받는다고 생각만 해도 즐거워집니다.\n질문 및 답변\n삶을 조금은 편하게 해줍니다\n다음 사이트에서 자격이 \n되는지 알아보십시오.\nwww.irs.gov/eitc\nPublication 3211 (KR) (Rev. 2-2017) Catalog Number 59162R\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nEITC란 무엇인가?\nEITC(근로소득 세액공제)란 남을 위하여 일하거나 사업을 \n운영 혹은 영농을 하는 사람을 위한 세액공제를 말합니다. \nEITC를 받으려면, 근로 소득의 금액이 $53,505 미만이어야 \n합니다. 올해, 이 세액공제 금액은 $2 부터 $6,269 \n까지입니다. 금액은 다음에 따라 다릅니다:\n•\t결혼 유무\n•\t자녀가 없거나 또는 자녀의 숫자\n•\t소득의 금액\nEITC를 받으려면 납세해야 할 금액이 없고 세금 보고를 할 \n필요가 없더라도 연방 소득세 신고를 해야 합니다. EITC는 \n청구서의 지불이나 거주 장소의 개선 또는 어려운 시기를 \n위한 저축에 도움이 됩니다.\n나는 2016년에 EITC 에 대한 자격이 있는가?\n세액공제 신청에 대한아래 요건에 해당되면 자격이 되실 수 \n있습니다:\n•\t고용이나 자영업을 통한 근로 소득이 있어야 합니다.\n•\t근로 소득 및 총 소득이 다음 미만이어야 합니다:\n•\t유자격 자녀(요건을 갖춘 자녀)가 없는 경우 $14,880\n(부부공동신고자는 $20,430),\n•\t유자격 자녀가 한 명인 경우 $39,296 (부부공동신고자는 \n$44,846),\n•\t유자격 자녀가 두 명인 경우 $44,648 (부부공동신고자는 \n$50,198),\n•\t유자격 자녀가 세 명 이상인 경우 $47,955 \n(부부공동신고자는 $53,505).\n•\t투자 소득(이자 등)이 $3,400 이하이어야 합니다.\n•\t납세자 구분이 부부별도신고자이면 안 됩니다.\n•\t일년 내내 미국 시민이거나 영주권자 또는 미국 시민과 \n결혼한 비거주 외국인이거나 공동신고를 하는 거주 \n외국인이어야 합니다.\n•\t부부공동신고인 경우 자신과 배우자에게 사회 복지 보장 \n번호(SSN)가 있어야 하며 이 번호가 고용에 유효하고 \n보고서 제출 기한(연장 기간 포함)이전에 발급된 번호여야 \n합니다.\n•\t부부공동신고인 경우 자신과 배우자가 다른 사람의 유자격 \n자녀일 수 없습니다.\n•\t부부공동신고인 경우 자신과 배우자에게 유자격 자녀가 \n있거나 또는 다음에 해당되어야 합니다:\n•\t연말에 25세 이상 65세 미만이어야 하며,\n•\t미국* 에서 반년이상 거주했어야 하며, \n•\t다른 사람의 피부양자가 되어서는 안 됩니다.\n\n 해외에 주둔하는 미군은 현역으로 복무하는 동안 미국에 \n거주하는 것으로 간주됩니다.\n누가 유자격 자녀인가?\n관계와 나이, 거주지 그리고 부부공동신고 테스트에 부합하는 \n자녀는 유자격 자녀입니다. 다음과 같은 자격을 모두 갖춘 \n자녀가 있다면 세액공제 금액이 증가할 수 있습니다:\n•\t자신의 아들이나 딸, 의붓 자녀, 수양 자녀, 형제, 자매, \n이복 형제 혹은 자매, 의붓 형제 혹은 자매, 또는 이들의 \n후손.\n•\t연말에:\n•\t자신(혹은 공동신고인 경우 자신의 배우자)보다 더 나이가 \n적으며 19세 미만인 경우, 혹은\n•\t자신(혹은 공동 신고인 경우 자신의 배우자)보다 더 \n나이가 적으며 24세 미만이고 풀타임 학생인 경우, 혹은\n•\t한해 동안 어느 시점에라도 영구 및 전신 불구인 경우는 \n연령 무관.\n", "•\t환급만을 위하여 세금 보고를 했으며 자녀 또는 자녀의 \n배우자가 세금 보고를 할 필요가 없고, 공동신고를 하지 \n않았어야 합니다.\n•\t미국에서 자신과 반 년이 넘도록 함께 살았어야 합니다.\n입양 과정에서 함께 살거나 입양된 자녀는 자신의 자녀로 \n간주됩니다.\n수양 자녀란 위임 배치 기관이나 법원에 의해서 자신에게 \n맞겨진 자녀를 말합니다.\n나의 유자격 자녀가 제삼자의 유자격 자녀와 \n동일인이면 어떻게 되는가?\nEITC나 부양 면제, 자녀 세액공제, 세대주의 납세자 구분, 또는 \n자녀 및 부양자 부양 비용에 대하여 두 명 이상이 동일인의 \n유자격 자녀에 대해 세액 공제를 신청하는 경우, 한 명만이 \n이러한 모든 혜택에 대하여 유자격 자녀를 신청할 수 있는 \n자격을 갖습니다. 이혼, 별거 또는 따로 사는 부모에게는 \n특별 규정이 적용됩니다. 더 자세한 내용은 간행물 596을 \n참조하십시오. 부모가 아닌 타인의 경우 그 부모보다 조정 후 \n총소득(AGI)이 더 많아야 합니다.\n그렇지 않다면, 누가 그 유자격 자녀를 통하여 EITC 등의 \n혜택을 신청할 것인지 귀하가 결정합니다. 합의가 이루어지지 \n않아서 두 명 이상이 같은 자녀를 신청하는 경우에는, 승자결정 \n규칙이 적용됩니다.\n승자결정규칙이란 무엇인가?\n승자결정 규칙에 따라 다음에 해당되는 부모나 개인이 자녀를 \n유자격 자녀로 인정합니다:\n•\t공동 신고를 하는 부모 혹은\n•\t부모 가운데 한 명만 자녀의 부모이거나, 혹은\n•\t두 명 모두가 부모이며 함께 공동신고를 하지 않은 경우, 해당 \n연도에 그 자녀가 더 오래 함께 산 부모, 혹은\n•\t자녀가 일 년 동안 각 부모와 기거한 기간이 같으며 두 부모가 \n공동신고를 하지 않는 경우 AGI가 더 많은 부모, 혹은\n•\t어느 부모도 그 자녀를 유자격 자녀로 신청할 수 없는 경우 \nAGI 가 가장 많은 개인, 혹은\n•\t그 자녀를 유자격 자녀로 신청할 수 있지만 신청하지 않은 \n부모보다 AGI가 더 많은 개인.\n유효한 사회복지 보장 번호란 무엇인가?\nEITC를 신청하려면 자신(공동신고하는 경우 배우자 포함)은 \n고용에 유효한 사회복지 보장 번호(SSN)가 있어야 합니다. \n스케줄 EIC에 나열된 모든 유자격 자녀 또한 고용에 유효한 \nSSN이 있어야 합니다. EITC 청구에 이용되는 모든 SSN\n은 보고서 기한(연장일 포함) 내에 발급되어야 합니다. 이 \n세액공제를 나중에 수정 보고서나 지연 제출하는 원본 보고서를 \n통해서 청구할 수는 없습니다. SSN은 사회보장국(Social \nSecurity Administration)에서만 발급합니다. 미국 시민권이나 \n이민 상태, 연령 및 신원을 입증해야 합니다.\n•\t영주권자가 아닌 외국인으로서, ‘DHS 허가에 의한 고용에 \n대해 유효 (VALID FOR EMPLOYMENT ONLY WITH DHS \nAUTHORIZATION)’라는 문구가 있는 사회보장 복지 카드가 \n있다면, EITC를 위한 유효한 SSN을 소지하는 것입니다.\n•\t메디케이드와 같은 연방정부의 혜택을 받을 목적으로만 SSN\n을 발급 받은 경우, EITC의 신청에는 유효하지 않습니다. 이런 \n사회복지 보장 카드에는 대개 ‘고용에는 유효하지 않음 (NOT \nVLAID FOR EMPLOYMENT)’이라는 문구가 있습니다.\n•\t자신 혹은(공동 신고인 경우 배우자)가 개인 납세자 식별 \n번호(ITIN)를 소지한다면, 그것은 EITC 신청에는 유효하지 \n않습니다.\n•\t만약 자녀가 ITIN 혹은 입양 납세자 식별 번호(ATIN)를 \n소지한다면, 그것은 그 자녀에 대한 EITC 신청에 유효하지 \n않습니다.\n근로 소득이란 무엇인가?\n스스로 또는 고용주를 위하여 일하여 얻은 소득을 말합니다. \n다음은 근로 소득의 몇 가지 예입니다:\n•\t과세 대상 임금, 급여, 및 팁\n•\t자영업, 사업소유, 사업운영 또는 농업에 의한 순수입\n•\t제정법 상의 고용인으로서 받은 총소득\n근로 소득에는 다음이 포함되지 않습니다:\n•\t교육 보조금와 같은 비과세 대상의 직원 복지 혜택\n•\t연금, 위자료, 자녀 지원금 및 저소득 가족을 위한 임시 \n보조금(TANF)\n전투 지역에 위치하는 미군과 성직자, 그리고 신체부자유 은퇴 \n소득을 받는 개인에게는 특별 근로 소득 규칙이 적용됩니다.\nEITC를 어떻게 계산하는가?\n세액공제의 신청 자격이 있다면, 스스로 그 금액을 계산하거나 \nIRS에서 계산하도록 요청할 수 있습니다. 도움을 받기 위해 \nwww.irs.gov/eitc 사이트의 EITC 어시스턴트를 사용하거나, \n또는 간행물 596 ‘근로 소득 세액공제’에 나와 있는 요구조건과 \n계산 용지 및 사례를 활용할 수 있습니다.\n기억하십시오:\n•\t유자격 자녀를 신청하는 경우, 세금 보고서와 스케줄 EIC를 \n기입하여 함께 제출해야 합니다.\n•\t감사를 통해 EITC가 IRS에 의하여 기각되거나 감소된 경우, \n양식 8862 (불허 후 근로 소득 세액공제 신청 안내)를 세금 \n보고서에 첨부해야 할 수 있습니다.\nEITC 청구에 오류가 있으면 어떻게 됩니까?\nEITC를 청구할 때에는 주의하십시오. IRS가 귀하의 보고서를 \n감사하여 EITC 청구에 오류가 있음을 발견하면 귀하가 잘못 \n받은 EITC 금액에 이자를 더하여 환불해야 합니다. 또한 EITC\n를 다시 청구하기 전에, 양식 8862 ‘부인 후에 저소득 근로세 \n환급 청구를 위한 정보’를 제출하는 것이 필요할 수도 있습니다. \n그리고 IRS가 정확성 또는 부정행위 관련 과태료를 부과할 \n수도 있습니다. 또는 2~10년 동안 EITC 청구가 금지될 수도 \n있습니다.\n어디서 도움을 받을 수 있는가?\n•\t무료 안내를 원하시면 www.irs.gov/eitc 사이트에 가서 \n상호작용식인 EITC Assistant를 통하여 자격 여부와 \nEITC 예상 금액을 알아 보십시오. \n•\t무료 도움과 세금 보고 작성에 관한 안내는 자원봉사 \n소득세 지원(VITA) 장소를 방문하거나 1-800-906-\n9887에 전화하여 장소를 찾으십시오.\n•\t시중에 나와있는 세금 보고용 소프트웨어를 사용하여 \n온라인으로 무료 신고할 수 있는 사이트인 www.irs.\ngov 에서 Free File을 사용하십시오.\n•\t자격을 갖춘 세금 보고 작성자를 찾으십시오. its.gov \n사이트에서 키워드 “Choose Preparer”를 사용하여 \n유용한 정보를 찾으십시오.\n•\t청각 장애자를 위한 TTY/TDD 장비 사용이 필요하면 \n1-800-829-4059 로 문의하십시오.\n" ]
p3211cn.pdf	0217 Publ 3211 (CN) (PDF)	https://www.irs.gov/pub/irs-pdf/p3211cn.pdf	[ "EITC是適用於收入低於$53,505以下的民眾。如果您符合\n資格，今年的優惠福利可能會有$6,269之多。就此您可能\n可以少付聯邦稅，或甚至獲得退款。EITC提供補貼幫您支\n付賬單，或者以備不時之需。\n試想您能用EITC做些什麼。\n問題和答案\n生活會更輕鬆，有了\n是否符合資格請參閱 \nwww.irs.gov/eitc\n什麼是(低收入家庭福利優惠)EITC?\n低收入家庭福利優惠是一種稅務優惠，適用於替他人工\n作，或擁有或自營生意或農場的人。\n要符合資格，您賺取的收入必須低於$53,505。今年優惠\n從$2最高到$6,269而且可以抵稅, 亦可退稅。優惠金額取\n決於:\n•\t\n您是否是單身或已婚\n•\t\n如果您沒有子女，或是擁有的子女數目\n•\t\n您賺取的收入\n即使您不須繳稅而且也不需要報稅，您必須申報聯邦所得\n稅才能得到低收入家庭福利優惠。此優惠是一種補貼可幫\n助您支付賬單，修復您的居所，或儲蓄以備不時之需。\n您符合2016年的低收入家庭福利優惠的條件嗎？\n如果您符合申報此優惠規定，您是有可能的。\n•\t\n您必須有工作或自雇收入。\n•\t\n您的所得總收入必須少於：\n•\t\n$14,880（如果是夫妻聯合報稅則為$20,430）並無合\n格的子女，\n•\t\n$39,296（如果是夫妻聯合報稅則為$44,846）並有一\n名合格的子女，\n•\t\n$44,648 (如果是夫妻聯合報稅則為$50,198）並有兩\n名合格的子女，\n•\t\n$47,955 (如果是夫妻聯合報稅則為$53,505）並有三\n或三名以上合格的子女。\n•\t\n您的投資收入（如利息）必須在$3,400以下。\n•\t\n您的報稅身份不能是夫妻分開報稅。\n•\t\n您必須是美國公民或全年均為稅法定義的居民，或您的\n配偶是美國公民或全年均為稅法定義的居民並選擇夫妻\n聯合身份報稅。\n•\t\n您和您的配偶，如果夫妻聯合報稅，必須持有可以就業\n的社會安全號碼（SSN），該社會安全號碼必須在稅表\n到期日（包括延期）的當天或之前核發。\n•\t\n您和您的配偶如果夫妻聯合報稅，則不能是他人的合格\n子女\n•\t\n您和您的配偶如果夫妻聯合報稅，您必須有合格的子\n女，或是您必須：\n•\t\n年滿25歲，但在今年底未滿65歲\n•\t\n在美國居住超過半年，而且\n•\t\n不能是另一個人的被撫養人\n\n* 美國現役軍人在美國境外擔任外調服役被視為在美國境\n內現役執勤。\n誰是合格的子女？\n子女凡符合關係，年齡，居住地，及聯合報稅的測驗等條\n件為符合資格的子女。如果您的子女符合以下資格，您的\n優惠額可能會提高：\n•\t\n您的兒子，女兒，繼子女，寄養子女，兄弟，姊妹，異\n父母兄弟，異父母姊妹，繼兄弟，繼姊妹，或以上任何\n人的後裔。\n•\t\n在年底時是：\n•\t\n比您年輕（或您的配偶如果夫妻聯合報稅），並未滿\n19歲，或者\nPublication 3211 (CN) (Rev. 2-2017) Catalog Number 59161G\nDepartment of the Treasury Internal Revenue Service www.irs.gov\n", "•\t\n比您年輕（或您的配偶如果夫妻聯合報稅），並滿24\n歲並且是全職學生，或者任何年齡，如果在本年中的\n任何期間成為永久並且完全殘疾。\n•\t\n不須報稅或選擇夫妻聯合報稅身份報稅只是為了退稅。\n•\t\n與您在美國共同居住的時間超過半年。\n收養的子女，包括安置給您待收養的兒童，可視為您自己\n的子女。\n寄養子女就是由經授權的安置機構或法庭安置給您的任何\n兒童。\n如果您和另外一個人擁有同一個合格子女怎麼\n辦？\n如果兩人或兩人以上都擁有同一個符合此優惠的合格子\n女、被撫養人的減免、子女稅抵免、一家之主申報身份、\n或撫養子女或被撫養人費用的抵免，其中只有一個人能提\n出申報該合格子女的所有優惠。離婚，分居或分開居住的\n父母適用特殊的規定。詳情請看596號刊物。非父母申報\n合格子女的申報人之調整後總收入(AGI)必須超過孩子的\n父母。\n否則，您必須決定由誰來申報合格子女所附帶的所有優\n惠，包括低收入家庭福利優惠。如果雙方無法達成協議，\n特別法規將會決定由誰來申報。\n什麼是特別法規？\n根據特別規定, 合格子女屬於\n•\t\n提出夫妻聯合報稅的父母。\n•\t\n如果其中只有一人是該子女的父母之一，或者\n•\t\n與該子女居住最長的的父母之一，如果兩位均為父母，\n而且是夫妻分開報稅或\n•\t\n具有最高AGI額的父母之一，如果子女在當年中與兩位\n父母生活的時間相同，而且父母是分開報稅，或者\n•\t\n具有最高的AGI額的人，如果父母不可以申報子女為合\n格子女，或者\n•\t\n比父母任何一方都具有較高AGI額的人，在父母可提出\n合格子女的申報而未提出申報的情況下，可提出申報。\n什麼是有效的社會安全號碼？\n您（和您的配偶，如果夫妻聯合報稅）雙方必須持有可以\n就業的社會安全號碼才能申報低收入家庭福利優惠。任何\n在低收入家庭福利優惠表格上列出合格的子女也必須具備\n可以就業的社會安全號碼。所有用來申請低收入家庭福利\n優惠的社會安全號碼必須在稅表到期日（包括延期）的當\n天或之前核發。您不能等到日後在修改後的稅表或遲繳的\n原始稅表上申請優惠。社會安全號碼只能由社會安全局核\n發。取得該卡號，您必須證明您的美國國籍或移民狀況、\n年齡及身份。\n•\t\n如果您不是永久居民的外籍人士，並持有一張標明“DHS\n授權下才可被僱用”的社會安全卡，您就等於有了一個\n可申報此優惠的有效的社會安全號碼。\n•\t\n如果您得到的社會安全號碼只是作為接受聯邦資助的福\n利，如Medicaid，這個卡號便無法申報此優惠。社會安\n全卡通常會注明“不可被僱用”。\n•\t\n如果您（或您的配偶，如果夫妻聯合報稅）持有個人納\n稅人識別號碼，這個號碼不能使用在申報此優惠。\n•\t\n如果子女持有個人納稅人識別號碼，或收養納稅人識別\n號碼，這些號碼不能用來申報此優惠。\n什麼是工作收入？\n這是您為自己或僱主工作而得到的收入。這裡舉出了一些\n工作收入的例子：\n•\t\n計稅工資，薪資，以及小費\n•\t\n自僱職業或經營生意的凈所得\n•\t\n作為一個法定僱員收到的總收入\n工作收入不包括：\n•\t\n非計稅的員工福利如教育補助金\n•\t\n退休金，贍養費，子女撫養費，以及需要家庭臨時補助\n金（TANF）\n特殊所得收入規則適用於戰區的美國武裝部隊成員，神職\n人員，以及依靠殘疾退休收入的人士。\n如何計算我的低收入家庭福利優惠？\n如果您符合申報條件，您可以自行計算優惠額，或由國稅\n局替您計算。您可以在 www.irs.gov/eitc 網站使用EITC \nAssistant協助軟體，或是使用596號刊物《低收入家庭福\n利優惠》查看相關的規定，計算表格，以及範例。\n請記住：\n•\t\n如果您申報了合格子女，您必須在您得稅表上填寫並附\n上EIC副表。\n•\t\n如果您申報的低收入家庭福利優惠因為在國稅局查稅後\n被拒或者金額減低，您可能需要在您的申報單上附上\n8862表-(被拒後申報低收入家庭福利優惠的資料)。\n如果您的低收入家庭福利優惠有錯誤怎麼辦？\n申報低收入家庭福利優惠要小心。如果國稅局查稅您的申\n報單，結果發現低收入家庭福利優惠的申報有錯誤，您必\n須繳回您收到的低收入家庭福利優惠錯誤金額，外加利息\n和罰款。此外，您也必須為日後的申報單申報8862表《\n被否決後申報低收入家庭福利的資訊》。如果國稅局發現\n您的錯誤申報是故意或欺詐，可能會對您罰款，或是禁止\n您申報低收入家庭福利優惠兩年到十年。\n我如何取得協助？\n•\t\n請至 www.irs.gov/eitc 取得免費信息。EITC \nAssistant互動軟體也能告訴您是否符合資格。\n•\t\n請前往一處“義工免費報稅服務”（VITA）取得免\n費協助及報稅服務。或撥打1-800-906-9887查詢地\n點\n•\t\n使用 www.irs.gov 上的「Free File」（免費報\n稅），透過市售的報稅軟體進行免費的線上報稅。\n•\t\n尋找合格的報稅人員；在irs.gov鍵入「Choose \nPreparer」（選擇報稅員）查閱選擇報稅員的要\n訣。\n•\t\n如需撥接聽力障礙TTY/TDD設備，請撥打1-800-\n829-4059。\n" ]
p3211ru.pdf	0217 Publ 3211 (RU) (PDF)	https://www.irs.gov/pub/irs-pdf/p3211ru.pdf	[ "Налоговый зачет за заработанный доход \nпредназначен для лиц, зарабатывающих в год \nменее 53505 долларов США. Если вы имеете \nна него право, то в этом году вы сможете \nполучить до 6269 доллара США. Таким \nобразом, для вас снизится сумма федеральных \nналоговых обязательств; более того, возможно, \nу вас есть право на получение возврата \nпереплаченных налогов. Налоговый зачет \nза заработанный доход обеспечивает Вам \nдополнительные средства по оплате счетов, а \nтакже для накопления сбережений на случай \nвозникновения трудностей.\nТолько представьте себе, как бы вы \nсмогли использовать налоговый зачет за \nзаработанный доход.\nВопросы \nи ответы\nНалоговый зачет за заработанный \nдоход немного облегчает жизнь\nПроверьте, отвечаете ли вы \nтребованиям: www.irs.gov/eitc\nЧто такое налоговый зачет за заработанный \nдоход (EITC)?\nНалоговый зачет за заработанный доход \n(EITC) - это зачет для лиц, работающих на \nработодателя, либо имеющих собственный \nбизнес или ферму. У лиц, соответствующих \nтребованиям на получение данного зачета, \nзаработанный доход не должен превышать \n53505 долларов США. В этом году сумма \nзачета может варьироваться от 2 до 6269 \nдолларов США. Эта сумма зависит от \nследующих факторов:\n•\t Состоите вы в браке или нет\n•\t Hаличия у вас детей, а также их количества\n•\t Размерa заработка.\nДля получения налогового зачета за \nзаработанный доход необходимо подать \nфедеральную налоговую декларацию даже \nв том случае, если с Вас не причитается \nналоговых платежей и на Вас не возлагается \nобязанность подавать декларацию. Налоговый \nзачет за заработанный доход обеспечивает Вам \nдополнительные средства для оплаты счетов, \nремонта Вашего жилья, а также накопления \nсбережений на случай возникновения \nнепредвиденных обстоятельств.\nОтвечаю ли я требованиям для получения \nналогового зачета за заработанный доход в \n2016 году?\nВозможно, если выполняются следующие \nправила:\n•\t У вас должен быть заработанный доход за \nсчет работы по найму или от своего бизнеса.\n•\t Ваша сумма заработанного дохода и общего \nдохода не должна превышать:\n▪\n▪14880 долларов США (20430 долларов \nСША для лиц, состоящих в браке и \nподающих декларацию совместно) при \nотсутствии детей, наличие которых \nспособствует выполнению критерия на \nподачу заявки на EITC,\n▪\n▪39296 долларов США (44846 долларов \nСША для лиц, состоящих в браке и \nподающих декларацию совместно) при \nналичии одного ребенка, наличие которого \nспособствует выполнению критерия на \nподачу заявки на EITC,\n▪\n▪44648 долларов США (50198 долларов \nСША для лиц, состоящих в браке и \nподающих декларацию совместно) при \nналичии двух детей, наличие которых \nспособствует выполнению критерия на \nподачу заявки на EITC,\n▪\n▪47955 долларов США (53505 долларов \nСША для лиц, состоящих в браке и \nподающих декларацию совместно) при \nналичии трех и более детей, наличие \nкоторых способствует выполнению \nкритерия на подачу заявки на EITC.\n•\t Ваши доходы от инвестиций (например, \nпроцентные выплаты) не должны превышать \n3400 долларов США.\n•\t Если ваш статус налогоплательщика - \n«состоит в браке и подает налоговую \nдекларацию отдельно от супруги(а)», то Baм \nне полагается подавать заявку на наличие \nкоторых способствует выполнению критерия \nна подачу заявки на EITC.\n•\t Вы должны быть гражданином США, \nлибо иностранцем с правом постоянного \nпроживания в стране; либо иностранцем \nбез такого права, состоящим в браке с \nгражданином США, либо лицом, имеющим \nправо на постоянное проживание в стране и \nподающим декларацию совместно.\n•\t Если вы подаете налоговую декларацию \nPublication 3211 (RU) (Rev. 2-2017) Catalog Number 59160V\nDepartment of the Treasury Internal Revenue Service\nwww.irs.gov\nсовместно, то у вас и у вашей супруги \n(вашего супруга) должен быть номер \nсоциального обеспечения, дающий вам право \nна работу и выпущенный не позднее срока \nподачи налоговой декларации (с учетом \nпродлений этого срока).\n•\t В случае совместной подачи налоговой \nдекларации, ни вы, ни ваш(а) супруг(а) не \nможете быть иждивенцем, которого указывает \nв своей налоговой декларации какое-либо \nиное лицо.\n•\t В случае совместной подачи налоговой \nдекларации вы и ваш(а) супруг(а) должны \nиметь ребенка, которого разрешается \nуказывать в ней в качестве иждивенца, или \nже:\n▪\n▪Вы должны быть в возрасте от 25 до 65 лет \nпо окончанию года;\n▪\n▪Вы должны проживать в США * на \nпротяжении свыше полугода, а также \n▪\n▪Вы не должны иметь статуса иждивенца по \nотношению к другому лицу.\n\n Военнослужащие вооруженных сил \nСША, находящиеся на активной службе \nза пределами США считаются лицами, \nпроживающими на территории США.\nКто считается ребенком, которого \nразрешается указывать в налоговой \nдекларации в качестве иждивенца?\nРебенок, отвечающий требованиям по степени \nродства, возрасту, месту проживания и прочим \nкритериям подачи совместной декларации, - \nэто ребенок, которого разрешается указывать в \nналоговой декларации в качестве иждивенца. \nСумма зачета может быть выше, если у вас \nесть ребенок, который:\n•\t Приходится вам сыном (дочерью), пасынком \n(падчерицей), приемным ребенком, братом, \nсестрой, сводным братом (сестрой), либо \nпотомком кого-либо из перечисленных лиц.\n•\t По состоянию на конец года был:\n▪\n▪В случае совместной подачи декларации \nбыл младше, чем вы [или ваш(а) супруг (а)] \nи младше 19 лет, или\n▪\n▪В случае совместной подачи декларации \nбыл младше, чем вы [или ваш(а) супруг \n(а)], младше 24 лет и являлся студентом \nочной формы обучения, или был в любом \nвозрасте в случае постоянной и полной \nинвалидности в любой период в течение \nгода.\n•\t Не подавал совместную декларацию, за \nисключением случаев подачи декларации \nисключительно в целях получения \nвозвратных средств, при том, что ни на кого \nиз супругов не распространяется требование \nо подаче декларации.\n•\t Проживал с вами в США на протяжении \nсвыше шести месяцев.\nУсыновленный ребенок, в том числе ребенок, \nпроживающий в семье с целью последующего \nусыновления, рассматривается как \nсобственный ребенок семьи.\nПриемный ребенок - это любой ребенок, \nпомещенный в семью на постоянное \nпроживание уполномоченной организацией или \nрешением суда.\nЧто делать, если ребенок, которого \nразрешается указывать в моей налоговой \nдекларации в качестве иждивенца, \nодновременно может указываться в таком \nже качестве в чьей-то иной налоговой \nдекларации?\nЕсли один и тот же ребенок является ребенком, \nкоторого двое или более лиц могут указать для \n", "EITC, налогового зачета за ребенка, налогового \nзачета за уход за ребенком или иждивенцем, \nто для получения всех перечисленных выше \nльгот его может указать только одно лицо. \nДля разведенных, а также официально или \nнеофициально проживающих раздельно \nродителей действуют специальные правила. \nДополнительная информация приведена \nв Публикации 596. Лицо, не являющееся \nродителем ребенка, должно обладать более \nвысоким скорректированным валовым \nдоходом, чем родитель.\nВ противном случае вы решаете, кто подаст \nзапрос на предоставление льгот, в том \nчисле налогового зачета за заработанный \nдоход, с указанием данного ребенка. Если \nвам не удалось достичь согласия и более \nодного человека включают в свою налоговую \nдекларацию одного и того же ребенка, \nприменяются дополнительные правила.\nКаковы дополнительные правила?\nДополнительные правила говорят о том, \nчто ребенок может включаться в налоговую \nдекларацию только для следующих лиц:\n•\t Родителей, если они подают декларацию \nсовместно.\n•\t Одного из родителей, если только одно из \nэтих лиц является родителем ребенка.\n•\t Родителя, с которым ребенок проживал \nбольше времени в течение года, в случае \nесли оба лица являются родителями \nребенка и не подают налоговую декларацию \nсовместно.\n•\t Родитель с более высоким уровнем \nскорректированного валового дохода (AGI) \nв случае, если ребенок провел равное \nколичество времени с каждым из родителей \nв течение года, и они не подают налоговую \nдекларацию совместно.\n•\t Лицо с более высоким уровнем \nскорректированного валового дохода (AGI) \nв случае, если ни один из родителей не \nможет указать данные ребенка в своей \nдокументации, либо\n•\t Лицо с наиболее высоким уровнем \nскорректированного валового дохода (AGI), \nчем кто-либо из родителей, кто мог бы \nуказать ребенка в своей документации, но не \nделает этого.\nЧто такое действующий номер социального \nобеспечения? \nДля того чтобы подать заявку на получение \nналогового зачета за заработанный доход, \nу вас [и вашего(ей) супруга(и), в случае \nсовместной подачи декларации] должен \nбыть номер социального обеспечения (SSN), \nдействительный для трудоустройства. \nВсе номера социального обеспечения, \nиспользуемые для подачи заявки на получение \nналогового зачета на заработанный доход, \nдолжны быть выпущены не позднее срока \nподачи налоговой декларации (с учетом \nпродлений этого срока). После этого срока \nвы не можете включить заявку на получение \nкакого-либо из этих зачетов в исправленную \nили первоначально поданную с опозданием \nналоговую декларацию. Номера социального \nобеспечения выдаются только Администрацией \nсоциального обеспечения США. Для получения \nтакого номера вам необходимо доказать \nналичие у вас статуса гражданина США или \nиммиграционного статуса, подтвердить ваш \nвозраст и удостоверить вашу личность.\n•\t Если вы - иностранец, не имеющий \nпостоянного вида на жительство, и вам была \nКак мне получить помощь? \n•\t Посетите веб-сайт at www.irs.gov/eitc \nдля получения бесплатной информации \nи бланков форм. Кроме того, Система \nсодействия обращению за налоговым \nзачетом за заработанный доход (EITC \nAssistant) подскажет вам, соответствуете \nли вы критериям на подачу такого \nзаявления, и даст оценку суммы вашего \nзачета.\n•\t Посетите сайт по оказанию \nдобровольной помощи в подготовке \nналоговых деклараций (Volunteer Income \nTax Assistance, VITA)) для получения \nбесплатной помощи и подготовке \nналоговой документацииили звоните \n1-800-906-9887, чтобы узнать адрес \nближайшего пункта.\n•\t Воспользуйтесь средством «Free File» на \nвеб-сайте www.irs.gov длябесплатной \nподачи налоговой декларации через \nИнтернет с помощью коммерчески \nдоступного программного обеспечения \nдля подготовки налоговых деклараций.\n•\t Обратитесь к квалифицированному \nспециалисту по оформлению налоговых \nдеклараций. Советы по выбору \nспециалиста имеются на сайте irs.gov \n(поиск по ключевым словам “Choose \nPreparer”).\n•\t Позвоните по телефону 1-800-829-4059, \nесли у вас есть доступ к телефонному \nустройство с текстовым выходом для \nслабослышащих.\nвыдана карточка социального обеспечения с \nнадписью «ДЕЙСТВИТЕЛЬНО ТОЛЬКО ДЛЯ \nУСТРОЙСТВА НА РАБОТУ С РАЗРЕШЕНИЯ \nДЕПАРТАМЕНТА СОЦИАЛЬНОГО \nОБСЛУЖИВАНИЯ США (DHS)» - у вас \nесть действующий номер социального \nобеспечения для получения налогового \nзачета за заработанный доход.\n•\t Если вы получили номер социального \nобеспечения только в целях доступа к \nфедеральным льготным программам, \nнапример, «Медикейд» (Medicaid) - он \nне может использоваться для получения \nналогового зачета за заработанный доход. \nВ таких случаях на карточке социального \nобеспечения, как правило, имеется надпись \n«НЕДЕЙСТВИТЕЛЬНО ДЛЯ УСТРОЙСТВА \nНА РАБОТУ» \n•\t Если в случае совместной подачи \nдекларации вы и ваш(а) супруг(а) имеете \nиндивидуальные номера налогоплательщика \n(ITIN), то они не являются действительными \nдля получения налогового зачета за \nзаработанный доход. \n•\t Если ребенку присвоен индивидуальный \nномер налогоплательщика (ITIN), либо \nидентификационный номер усыновления \nналогоплательщика (АTIN), то он не является \nдействительным для получения налогового \nзачета за заработанный доход за этого \nребенка.\nЧто такое заработанный доход? \nЗаработанный доход - это доход, который \nвы получаете, если работаете на себя или \nна работодателя. Вот некоторые примеры \nзаработанного дохода:\n•\t Налогооблагаемое жалованье, заработная \nплата и чаевые\n•\t Полный доход, полученный в результате \nработы на себя или ведения коммерческой \nдеятельности\n•\t Валовой доход, полученный в результате \nтрудовой деятельности, законодательно \nэквивалентной трудоустройству\nЗаработанный доход не включает:\n•\t Не облагаемые налогом льготы, \nпредоставляемые работодателем, например, \nоплата за образование\n•\t Пенсию, алименты, пособие на ребенка, \nа также пособия, выплачиваемые в \nрамках программы «Временная помощь \nнуждающимся семьям» (TANF)\nСпециальные правила в отношении \nзаработанного дохода действуют для \nвоеннослужащих Вооруженных сил США, \nнаходящихся в зоне ведения боевых действий, \nдуховенства, а также лиц с доходами из выплат \nпенсии по инвалидности.\nКак мне рассчитать свой налоговый зачет за \nзаработанный доход (EITC)?\nЕсли вы отвечаете требованиям для его \nЕсли вы отвечаете требованиям для подачи \nзаявки на него, вы можете рассчитать сумму \nкредита сами или обратиться в Налоговое \nуправление США (IRS) за помощью. \nВы можете воспользоваться Системой \nсодействия обращению за налоговым зачетом \nза заработанный доход (EITC Assistant), \nобратившись к нему по ссылке www.irs.gov/\neitc, или публикацией № 596 Налогового \nуправления США, «Налоговый зачет за \nзаработанный доход» (Earned Income Credit), \nгде приводятся требования, расчетные таблицы \nи примеры.\nПомните:\n•\t Если вы указываете ребенка в своей \nналоговой декларации, вы обязаны \nзаполнить и приложить к ней форму расчета \nналогового зачета за заработанный доход \n(Schedule EIC). \n•\t Если ваш запрос на получение налогового \nзачета за заработанный доход был \nотклонен или объем его снижен Налоговым \nуправлением США (IRS) в результате \nаудиторской проверки, возможно, вам \nследует приложить к вашей декларации \nФорму 8862 «Информация для получения \nналогового зачета за заработанный доход \nпосле отказа».\nЧто произойдет, если в вашем запросе \nдля получения налогового зачета за \nзаработанный доход содержится ошибка?\nЕсли Налоговое управление США (IRS) \nпроведет аудит вашей налоговой декларации и \nустановит, что заявка на получение налогового \nзачета за заработанный доход содержит \nошибки, вы должны будете возвратить \nошибочно полученную вами сумму налогового \nзачета за заработанный доход и уплатить \nпроценты. Возможно также, что вам придется \nподать Форму 8862 «Информация к заявке на \nполучение налогового зачета за заработанный \nдоход, поданной после отклонения» \n(Information To Claim Earned Income Credit After \nDisallowance) перед тем, как снова подать \nзаявку на получение налогового зачета за \nзаработанный доход. Налоговое управление \nСША (IRS) может также наложить на вас штраф \nза неточную или мошенническим образом \nсоставленную заявку. Кроме того, вам может \nбыть запрещено подавать заявку на получение \nналогового зачета за заработанный доход на \nсрок от 2 до 10 лет.\n" ]
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p5275.pdf	0117 Publ 5275 (PDF)	https://www.irs.gov/pub/irs-pdf/p5275.pdf	[ "4 out of 5 eligible \nworkers get the \nEITC every \nyear. \nDon’t be the 1 \nwho misses out. \nEITC\n Earned Income Tax Credit\nThe EITC is an important credit for working individuals, and one of the government’s best tools to fight poverty.\nUsing the EITC Assistant tool on \nIRS.gov can help you determine:\n• Your filing status \n• If you are eligible \n\u0007\n• \u0007\nThe estimated amount of your credit\n• \u0007\nIf you have one or more qualifying \nchildren\nFind out if you are eligible for \nthe EITC. To get the EITC, you \nmust meet requirements based \non your filing status and income. \nTo find out if you’re eligible, click \nhere.\nwww.\nNeed help preparing your tax returns? \nFree help is available online and through a volunteer organization in your community.\nPublication 5275 (1-2017) Catalog Number 69556N Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p892.pdf	0217 Publ 892 (PDF)	https://www.irs.gov/pub/irs-pdf/p892.pdf	[ "How to Appeal an IRS Determination \non Tax-Exempt Status\nIntroduction\nU.S. tax law grants the Internal Revenue Service the authority to determine which organizations meet the criteria for tax- \nexempt status and which do not. This power applies to new applicants as well as existing groups that – in the view of the \nIRS – are no longer complying with the law.\nThe tax laws also provide the right of appeal for organizations that disagree with a proposed adverse determination by \nthe IRS.\nYou may appeal when you don’t agree with the IRS’s proposed:\n•\n•\ndetermination about your initial qualification for tax-exempt status or other request (such as certain changes in \nfoundation classification).\n•\n•\ndetermination that you do not qualify for tax-exempt status, as the result of an audit.\n•\n•\ndetermination to change your Internal Revenue Code (IRC) Section 501(c)(3) organization’s foundation \nclassification, as the result of an audit.\nCertain appeals rules apply. See Special Considerations below.\nAppeals are considered by the Appeals Office, an independent function within the IRS. The appeals process offers an \nopportunity to resolve disputes before they lead to litigation.\nThis publication helps explain the steps involved and how the system works.\nIf We Propose an Adverse Determination as to Your Request for Initial Qualification of Tax –\nExempt Status or Certain Other Requests\nIf we review your request and determine you don’t meet the requirements, we’ll issue you a proposed adverse \ndetermination letter. This letter will explain why you don’t meet the requirements.\nIf you disagree with the letter, you may appeal the determination by submitting a protest. \nIf you submit a protest, the Exempt Organizations Rulings and Agreements office will first review the protest. If it \ndetermines that the information you submitted with your protest demonstrates that you meet the requirements of your \nrequested determination, that office will send you a favorable determination letter. If that office maintains its adverse \nposition, it may send you a revised proposed adverse letter discussing your rights or it will forward your protest and your \ndetermination case file to the Appeals Office.\nIf We Propose an Adverse Determination as to Your Tax-Exempt Status as the Result of an Audit\nIf, after auditing you, we determine that you do not qualify for tax-exempt status, we may propose an adverse \ndetermination as to your exempt status.\nWe’ll notify you of the proposed adverse determination by letter. You may then appeal by filing a protest or request a \nconference with the manager of the IRS employee who issued the letter. If after meeting with the manager you agree with \nthe proposed adverse determination, we’ll ask you to sign a consent form. By signing a consent, you do not waive your \nrights to file a suit for declaratory judgment, discussed below. If you still disagree after the conference, you may exercise \nyour appeal rights by filing a protest. You have 30 days from the date of the IRS’s letter to file the protest.\nIf We Propose an Adverse Determination as to Your Foundation Classification as the Result of an \nAudit\nIf, after auditing you, we determine that your foundation classification is incorrect, we may propose a change to your \nfoundation classification.\n", "For example, if you’re classified as a publicly supported organization under IRC Sections 509(a)(1) and 170(b)(1)(A) (vi), \nbut the level of public support reported on your return doesn’t meet the required public support tests, we might propose \nthat you be reclassified as a private foundation.\nWe’ll notify you of the proposed adverse determination by letter. You may then appeal by filing a protest or request a \nconference with the manager of the IRS employee who issued the letter. If after meeting with the manager you agree with \nthe proposed adverse determination, we’ll ask you to sign a consent form. By signing a consent, you do not waive your \nrights to file a suit for declaratory judgment, discussed below. If you still disagree after the conference, you may exercise \nyour appeal rights by filing a protest. You have 30 days from the date of the IRS’s letter to file the protest.\nSpecial Considerations\nLimits on appeals rights apply in some cases. The right to an appeal or an appeals conference does not apply in cases \nwhere a delay in the proceedings would harm the interests of the IRS. These cases might include fraud, jeopardy, the \nstatute of limitations or where other immediate action is necessary to protect the interests of the government.\nThe statute of limitations is the last day the IRS can legally assess a proposed tax that could arise from a proposal to \nrevoke a tax-exempt status or other change. Generally, IRS policy requires at least 365 days remaining on the statute \nof limitations when a case is received in Appeals. The IRS will ask you to agree to extend this date if additional time is \nneeded to meet the required number of days.\nFiling a Protest\nTo appeal a proposed adverse determination, you must file your protest statement within 30 days of the date of the formal \nwritten letter from the IRS (sometimes called a “30-day letter”). Your protest should include:\n•\n•\nyour organization’s name, address, employer identification number (EIN) and a daytime phone number.\n•\n•\na statement that the organization wants to protest the proposed determination.\n•\n•\na copy of the 30-day letter showing the findings that you disagree with (or the date and IRS office symbols from \nthe letter).\n•\n•\nan explanation of your reasons for disagreeing, including any supporting documents.\n•\n•\nthe law or authority, if any, on which you are relying.\nYou must also state if you want an Appeals Conference.\nInclude the following declaration with your protest statement:\n“Under penalties of perjury, I declare that I have examined this protest statement, including \naccompanying documents, and to the best of my knowledge and belief, the statement contains all \nrelevant facts, and such facts are true, correct and complete.”\nThe protest statement should be signed by an officer of your organization or your representative. Submit your protest \nand any supporting documents to the address shown on the letter.\nNote: The Internal Revenue Code provides that a court will not issue a declaratory judgment unless the court \ndetermines that you have exhausted your administrative remedies. If you don’t file a protest with respect to an adverse \ndetermination, the court may determine that you have not exhausted your administrative remedies. \nRepresentation\nA principal officer or trustee may act on behalf of your organization at any level of appeal. Or you may authorize an \nattorney, certified public accountant or individual enrolled to practice before the IRS to represent you. In that case, \nyou need to file Form 2848, Power of Attorney and Declaration of Representative. The IRS will then authorize your \nrepresentative to file written responses and execute consents, agreements and – in certain circumstances – returns on \nyour behalf and communicate directly with him or her about your case. For more information, see Publication 947, \nPractice Before the IRS and Power of Attorney.\nIf the protest is signed by your representative, a so-called substitute declaration also must be included stating that the \nrepresentative prepared the protest and any accompanying documents, and personally knows (or does not know) that \nthe statement of facts in the protest and any accompanying documents are true and correct.\n", "After You File Your Protest\nThe Appeals Office is the dispute resolution forum of the IRS. It is separate from – and independent of – Exempt \nOrganizations and other IRS divisions. Most disputes can be settled through the Appeals Office. But if you cannot reach \nan agreement with the Appeals Office, you may be able to take your case to federal court, assuming that you meet certain \nprocedural and jurisdictional requirements.\nIf you believe that your disputed issue has not been addressed in published precedent or has been treated inconsistently \nby the IRS, you may ask that it be referred to the Associate Chief Counsel (Tax Exempt and Government Entities) \n(TEGE) office for advice or guidance. The Associate Chief Counsel (TEGE) will consider the issue and render a written \ndecision in the form of a technical advice memorandum. You can request Associate Chief Counsel consideration at any \ntime, whether your case is in Exempt Organizations or in Appeals.\nNote: A decision rendered in a technical advice memorandum that concerns your tax-exempt status or foundation \nclassification generally is final and binding on Appeals. If the decision concerns any other issue, it’s binding on Appeals \nonly if it’s favorable to you. If the decision is unfavorable, Appeals can reach its own conclusion.\nAppeals Office conferences are informal so that you, your representative and the Appeals officer can engage in a \nfrank discussion of the issues in dispute. There is no sworn testimony, and no stenographer is present to record the \ndiscussions. Matters alleged as fact must be submitted in the form of an affidavit or declared to be true under penalty of \nperjury.\nIf the Appeals officer considers the issues amenable to settlement, the Appeals officer will ask you to submit an offer of \nsettlement or the Appeals officer will propose the terms of a settlement. If you agree to settle, you’ll be asked to sign a \nsettlement agreement form. \nTaking Your Dispute to Court\nIf a settlement can’t be reached as to the proposed adverse determination, you will receive a letter stating the final \ndecision and telling you the deadline for filing a pleading in court.\nDeclaratory Judgments Relating to Tax-Exempt Status and Classification of Organizations \nOnce you receive the letter, you have the right to petition the U.S. Tax Court, the U.S. Court of Federal Claims or the U.S. \nDistrict Court for the District of Columbia for a declaratory judgment as to your qualification for exempt status or your \nclassification as a private foundation or publicly supported organization. If the court rules in your favor, the IRS must abide \nby the court’s decision. \nFor information about appealing taxes owed or refunds, see Publication 5, Your Appeals Rights and How to Prepare a \nProtest If You Don’t Agree. For employment taxes, see Publication 5146, Employment Tax Returns: Examinations and \nAppeal Rights.\nThe court cannot issue you a declaratory judgment unless you file an appropriate petition or complaint with the court \nwithin 90 days of the date of our final determination letter. The court must also find that you exhausted all administrative \nremedies available to you within the IRS. \nUnited States Tax Court\nTo initiate a declaratory judgment action in U.S. Tax Court, file a petition titled “Petition for Declaratory Judgment (Exempt \nOrganization)” with the court clerk at: United States Tax Court, 400 Second Street, N.W., Washington, DC 20217. \nFor more information about bringing an action in the U.S. Tax Court, including the type of information your petition should \ncontain, contact the Office of the Clerk by mail at 400 Second Street NW, Washington, DC 20217-0002, or by phone at \n202-521-0700.\nPublication 892 (Rev. 2-2017) Catalog Number 46844C Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
f14693.pdf	0217 Form 14693 (PDF)	https://www.irs.gov/pub/irs-pdf/f14693.pdf	[ "Catalog Number 67566P\nwww.irs.gov\nForm 14693 (2-2017)\nForm 14693 \n(February 2017)\nDepartment of the Treasury - Internal Revenue Service\nApplication for Reduced Rate of Withholding \non Whistleblower Award Payment\nOMB Number \n1545-2273\nDate Form 14693 was sent to claimant (IRS use only)\n1. Claimant\na. Name of individual claimant\nLast\nFirst\nMI\nb. Claimant TIN (Social Security Number or Individual Taxpayer ID \nNumber (last four digits only))\nc. Name of spouse (if applicable)\nLast\nFirst\nMI\nd. Spouse's TIN (Social Security Number or Individual Taxpayer ID \nNumber (last four digits only))\ne. Address (street, city, provence/state, postal/ZIP code, country (if not USA))\nf. Claim number(s)\ng. Telephone number\n2. Name of Attorney Whose Fees Will be Deducted (if applicable)\na. Name of Attorney\nLast\nFirst\nMI\nb. Address (street, city, provence/state, postal/ZIP code, country (if not USA))\nc. Telephone number\n3. Attorney Fees and Court Costs\na. Amount of deduction for attorney fees and court costs paid or to be paid in connection with an award under section 7623(b), that \nclaimant intends to claim on a federal income tax return $\nb. Are any amounts of the attorney fees paid on a contingency basis (check one)\nYes\nNo\n4. Attachments to Substantiate Fees and Costs\na. Copy of contingency fee agreement or other fee agreement between the claimant and the claimant's attorney.\nb. Copies of bills to substantiate the amount of attorney fees incurred in connection with award under section 7623(b).\nc. Copies of bills to substantiate the amount of court costs incurred in connection with award under section 7623(b).\nd. Any other information to substantiate a deduction for attorney fees and court costs incurred in connection with an award under \nsection 7623(b).\nDeclaration Under Penalty of Perjury\nUnder penalties of perjury, I declare that I have examined the application, including any accompanying documents, schedules, exhibits, \naffidavits, and statements and to the best of my knowledge and belief it is true, correct and complete.\nSignature of Claimant or Authorized Representative\nDate\nSend completed form, along with supporting attachments to: \nInternal Revenue Service \nWhistleblower Office \n1111 Constitution Ave., NW \nWashington, DC 20224\nNote: If an Authorized Representative signs this form, provide a valid Form 2848, Power of Attorney and Declaration of Representative, \nwith original signatures.\n", "Page 2 \nCatalog Number 67566P\nwww.irs.gov\nForm 14693 (2-2017)\nInstructions for Application for Reduced Rate of Withholding on Whistleblower Award \nPayment, Form 14693\nUse this form ONLY if you have been notified that you are due to receive a whistleblower award under Section 7623(b) \nand you want to reduce the rate of withholding on the award. To be considered for a reduced withholding rate, the \napplication (Form14693) must be received by the Whistleblower Office within 30 days from the date printed on the form. \nPlease read the instructions before completing the form.\n Claimant\n1a. Enter the last name, first name, and middle initial of the claimant\n1b. Enter the last, first and middle initial of the claimant’s spouse, if applicable\n1c. Enter address information\n1d. Enter the last four digits of the Claimant’s Identification Number (SSN, ITIN, etc)\n1e. Enter the claim numbers\n1f. Enter the phone number\nAttorney\n2a. Enter the last name, first name, and middle initial of the attorney whose fees will be deducted\n2b. Enter address information\n2c. Enter the phone number\nAttorney Fees and Court Costs\n3.\nEnter the dollar amount you intend to deduct on your tax return for (a) Attorney Fees and (b) Court Costs\nAttach Documents to Substantiate Attorney Fees and Court Costs\n4a. Agreement between claimant and attorney\n4b. Bills of attorney fees\n4c. Bills of court costs\n4d. Other documents to support attorney fees and court costs\nDeclaration Section\nThe claimant or his or her authorized representative may sign the declaration statement. This request will not be \nconsidered complete or valid if the declaration statement is not signed with an original signature and date. If signed by an \nauthorized representative, provide a valid Form 2848, Power of Attorney and Declaration of Representative, with original \nsignatures and date.\n" ]
f10301.pdf	0117 Form 10301 (PDF)	https://www.irs.gov/pub/irs-pdf/f10301.pdf	[ "Catalog Number 33392H\nwww.irs.gov \nForm 10301 (Rev. 1-2017)\nForm 10301 \n(January 2017)\nDepartment of the Treasury - Internal Revenue Service\nCD Encryption Code Authorization \nFor CP2100/972CG Notices\nType or print in black ink.\n1. Type of request\nOriginal\nRevised\n2. Payer information (company receiving CD)\nLegal name\nAddress* (street)\nCity\nState\nZIP code\n3. Taxpayer Identification Number (TIN) (9 digit EIN or SSN)\nEIN\n-\nOR SSN\n-\n-\n4. Primary Company contact\nName\nTelephone number\n5. Secondary Company contact\nName\nTelephone number\n6. Personal Identification Number (PIN)* (provide a self-assigned alphanumeric 10-digit PIN)\n7.\nI have read the Affidavit in the Instructions on page 2 and I am authorized to sign the document on behalf of the payer\nAffidavit \nUnder penalties of perjury, I declare that I have examined this form and to the best of my knowledge and belief, it is true, correct and \ncomplete, and I have the authority to execute this form. The contact person(s) listed above is authorized to receive encryption code(s) \nfor CP2100/972CG Notices. \n8. Official of the Company or Organization\nName (type or print)\nSignature\nTitle\nDate\nAll fields marked with an asterisk () are required fields.\n", "Page 2\nCatalog Number 33392H\nwww.irs.gov \nForm 10301 (Rev. 1-2017)\nInstructions for Form 10301, CD Encryption Code Authorization For CP2100/972CG Notices\nGeneral Instructions \nUse Form 10301 to authorize a contact person to receive an \nencryption code required to read a compact disk (CD) containing:\n• Notice CP2100, Please check your Backup Withholding List\n• Notice 972CG, A Penalty is proposed for your Information \nReturns\nRevise Form 10301 Information - Check the box located at the \ntop of the form and complete form with current company \ninformation. \nTimeframe - Allow 5 business days from the date IRS receives \nthis form. \nSpecific Instructions \nComplete this form with black ink. \nAll fields marked with an asterisk () are required fields. \n \nBlock 1 - Check the box for Original or Revised. \nBlock 2 - Enter the legal name and complete street address of \nthe company (payer) receiving the CD containing CP2100/ \n972CG Notices. \nBlock 3 - Enter the nine-digit Taxpayer Identification Number \n(TIN) [Employer Identification Number (EIN) or the Social \nSecurity Number (SSN)] of the payer. \nBlock 4 - Enter the name and telephone number of the primary \ncontact person authorized to receive the encryption code. It is \nthe responsibility of the contact person to know company's PIN. \nBlock 5 - Enter the name and telephone number of the \nsecondary contact person authorized to receive the encryption \ncode. It is the responsibility the contact person to know \ncompany's PIN. \nBlock 6 - Enter a self-assigned ten digit PIN. The PIN must be \nten alphanumeric characters. Special characters are not allowed. \nThis PIN is used to authorize the contact to receive the \nencryption code. Retain the PIN for future reference. The \nencryption code will not be provided prior to PIN verification. \nBlock 7 - Affidavit. This application must be completed and \nsubmitted by: (a) the owner, if the applicant is a sole \nproprietorship, (b) the president, vice president, or other principal \nofficer, if the applicant is a corporation, (c) a responsible and \nduly authorized member or officer having knowledge of its \naffairs, if the applicant is a partnership, government entity, or \nother unincorporated organization, or (d) the fiduciary, if the \napplicant is a trust or an estate. Check the box to confirm that \nyou have read the affidavit and are authorized to sign on behalf \nof the company. \nBlock 8 - Form 10301 must be signed and dated by an official of \nthe company or organization. If you have a power of attorney, \nattach a copy to this form. \nNote: This Form 10301 automatically revokes all prior \nauthorizations. \nWhere to file \nInternal Revenue Service \n230 Murall Drive, Mail Stop 4360 \nKearneysville, WV 25430 \nFax: \n(877) 477-0572 (within the U.S) \n(304) 579-4105 (International) \nPlease either fax or mail, do not do both. \n \nUpon receipt of the CD, the primary or secondary contact is \nrequired to call the IRS to receive the encryption code. \nAssistance is available Monday through Friday at:\n• (866) 455-7438 (Toll Free)\n• (304) 263-8700 (International)\nPaperwork Reduction Act Notice\nWe ask for the information on these forms to carry out the Internal Revenue Laws of the United States. You are not required to provide the information \nrequested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a \nform must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and \nreturn information are confidential, as required by Code section 6103. The time needed to provide this information would vary depending on individual \ncircumstances. The estimated average time is: Preparing Form 10301 is 15 minutes. \nIf you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you. \nWrite to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send Form 10301 to this address. \n" ]
f5305b.pdf	1016 Form 5305-B (PDF)	https://www.irs.gov/pub/irs-pdf/f5305b.pdf	[ "Form 5305-B\n(Rev. October 2016) \nDepartment of the Treasury \nInternal Revenue Service \nHealth Savings Trust Account \n(Under section 223(a) of the Internal Revenue Code)\nDo not file \nwith the Internal \nRevenue Service \nName of account owner (grantor) \nDate of birth of account owner \nAddress of account owner (Street address, city, state, ZIP code) \nName of trustee \nAddress or principal place of business of trustee \nThe account owner named above is establishing this health savings account (HSA) exclusively for the purpose of paying or reimbursing qualified \nmedical expenses of the account owner, his or her spouse, and dependents. The account owner represents that, unless this account is used solely to \nmake rollover contributions, he or she is eligible to contribute to this HSA; specifically, that he or she: (1) is covered under a high deductible health plan \n(HDHP); (2) is not also covered by any other health plan that is not an HDHP (with certain exceptions for plans providing preventive care and limited \ntypes of permitted insurance and permitted coverage); (3) is not enrolled in Medicare; and (4) cannot be claimed as a dependent on another person’s \ntax return. \n$ \ndollars in cash is assigned to this trust account. \nThe account owner and the trustee make the following agreement: \nArticle I \n1. The trustee will accept additional cash contributions for the tax year made by the account owner or on behalf of the account owner (by an \nemployer, family member, or any other person). No contributions will be accepted by the trustee for any account owner that exceeds the \nmaximum amount for family coverage plus the catch-up contribution. \n2. Contributions for any tax year may be made at any time before the deadline for filing the account owner’s federal income tax return for that year \n(without extensions). \n3. Rollover contributions from an HSA or an Archer Medical Savings Account (Archer MSA) (unless prohibited under this agreement) need not be in \ncash and are not subject to the maximum annual contribution limit set forth in Article II. \n4. Qualified HSA distributions from a health flexible spending arrangement or health reimbursement arrangement must be completed in a trustee-\nto-trustee transfer and are not subject to the maximum annual contribution limit set forth in Article II. \n5. Qualified HSA funding distributions from an individual retirement account must be completed in a trustee-to-trustee transfer and are subject to \nthe maximum annual contribution limit set forth in Article II. \nArticle II \n1. For calendar year 2011, the maximum annual contribution limit for an account owner with single coverage is $3,050. This amount increases to \n$3,100 in 2012. For calendar year 2011, the maximum annual contribution limit for an account owner with family coverage is $6,150. This \namount increases to $6,250 in 2012. These limits are subject to cost-of-living adjustments after 2012. \n2. Contributions to Archer MSAs or other HSAs count toward the maximum annual contribution limit to this HSA. \n3. For calendar year 2009 and later years, an additional $1,000 catch-up contribution may be made for an account owner who is at least age 55 or \nolder and not enrolled in Medicare. \n4. Contributions in excess of the maximum annual contribution limit are subject to an excise tax. However, the catch-up contributions are not \nsubject to an excise tax. \nArticle III \nIt is the responsibility of the account owner to determine whether contributions to this HSA have exceeded the maximum annual contribution limit \ndescribed in Article II. If contributions to this HSA exceed the maximum annual contribution limit, the account owner shall notify the trustee that there \nexist excess contributions to the HSA. It is the responsibility of the account owner to request the withdrawal of the excess contribution and any net \nincome attributable to such excess contribution. \nArticle IV \nThe account owner’s interest in the balance in this trust account is nonforfeitable. \nArticle V \n1. No part of the trust funds in this account may be invested in life insurance contracts or in collectibles as defined in section 408(m). \n2. The assets of this account may not be commingled with other property except in a common trust fund or common investment fund. \n3. Neither the account owner nor the trustee will engage in any prohibited transaction with respect to this account (such as borrowing or pledging \nthe account or engaging in any other prohibited transaction as defined in section 4975). \nArticle VI \n1. Distributions of funds from this HSA may be made upon the direction of the account owner. \n2. Distributions from this HSA that are used exclusively to pay or reimburse qualified medical expenses of the account owner, his or her spouse, or \ndependents are tax-free. However, distributions that are not used for qualified medical expenses are included in the account owner’s gross \nincome and are subject to an additional 20 percent tax on that amount. The additional 20 percent tax does not apply if the distribution is made \nafter the account owner’s death, disability, or reaching age 65. \n3. The trustee is not required to determine whether the distribution is for the payment or reimbursement of qualified medical expenses. Only the \naccount owner is responsible for substantiating that the distribution is for qualified medical expenses and must maintain records sufficient to \nshow, if required, that the distribution is tax-free. \nCat. No. 38260U \nForm 5305-B (Rev. 10-2016) \n", "Form 5305-B (Rev. 10-2016) \nPage 2 \nArticle VII \nIf the account owner dies before the entire interest in the account is distributed, the entire account will be disposed of as follows: \n1. If the beneficiary is the account owner’s spouse, the HSA will become the spouse’s HSA as of the date of death. \n2. If the beneficiary is not the account owner’s spouse, the HSA will cease to be an HSA as of the date of death. If the beneficiary is the account \nowner’s estate, the fair market value of the account as of the date of death is taxable on the account owner’s final return. For other beneficiaries, \nthe fair market value of the account is taxable to that person in the tax year that includes such date. \nArticle VIII \n1. The account owner agrees to provide the trustee with information necessary for the trustee to prepare any report or return required by the IRS. \n2. The trustee agrees to prepare and submit any report or return as prescribed by the IRS. \nArticle IX \nNotwithstanding any other article that may be added or incorporated in this agreement, the provisions of Articles I through VIII and this sentence are \ncontrolling. Any additional article in this agreement that is inconsistent with section 223 or IRS published guidance will be void. \nArticle X \nThis agreement will be amended from time to time to comply with the provisions of the Code or IRS published guidance. Other amendments may be \nmade with the consent of the persons whose signatures appear below. \nArticle XI \nArticle XI may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If provisions are added, they \nmust comply with the requirements of Article IX. \nAccount owner’s signature \nDate \nTrustee’s signature \nDate \nWitness’ signature \n(Use only if signature of account owner or trustee is required to be witnessed.) \nWhat's New\nAdditional Tax Increased. For tax years \nbeginning after December 31, 2010, the \nadditional tax on distributions not used for \nqualified medical expenses increases from \n10% to 20%.\nGeneral Instructions \nSection references are to the Internal Revenue \nCode. \nPurpose of Form \nForm 5305-B is a model trust account \nagreement that has been approved by the \nIRS. An HSA is established after the form is \nfully executed by both the account owner and \nthe trustee. The form can be completed at any \ntime during the tax year. This account must \nbe created in the United States for the \nexclusive benefit of the account owner. \nDo not file Form 5305-B with the IRS. \nInstead, keep it with your records. For more \ninformation on HSAs, see Notice 2004-2, \n2004-2 I.R.B. 269, Notice 2004-50, 2004-33 \nI.R.B. 196, Pub. 969, Health Savings \nAccounts and Other Tax-Favored Health \nPlans, and other IRS published guidance. \nDefinitions \nIdentifying Number. The account owner’s \nsocial security number will serve as the \nidentification number of this HSA. For married \npersons, each spouse who is eligible to open \nan HSA and wants to contribute to an HSA \nmust establish his or her own account. An \nemployer identification number (EIN) is \nrequired for an HSA for which a return is filed \nto report unrelated business taxable income. \nAn EIN is also required for a common fund \ncreated for HSAs. \nHigh Deductible Health Plan (HDHP). For \ncalendar year 2011, an HDHP for self-only \ncoverage has a minimum annual deductible of \n$1,200 and an annual out-of-pocket \nmaximum (deductibles, co-payments and \nother amounts, but not premiums) of $5,950. \nIn 2012, the $1,200 minimum annual \ndeductible remains the same and the annual \nout-of-pocket maximum increases to $6,050. \nFor calendar year 2011, an HDHP for family \ncoverage has a minimum annual deductible \nof $2,400 and an annual out-of-pocket \nmaximum of $11,900. In 2012, the $2,400 \nminimum annual deductible remains the same \nand the annual out-of-pocket maximum \nincreases to $12,100. These limits are subject \nto cost-of-living adjustments after 2012. \nSelf-only coverage and family coverage \nunder an HDHP. Family coverage means \ncoverage that is not self-only coverage. \nQualified medical expenses. Qualified \nmedical expenses are amounts paid for \nmedical care as defined in section 213(d) for \nthe account owner, his or her spouse, or \ndependents (as defined in section 152) but \nonly to the extent that such amounts are not \ncompensated for by insurance or otherwise. \nWith certain exceptions, health insurance \npremiums are not qualified medical expenses. \nTrustee. A trustee of an HSA must be a \nbank, an insurance company, a person \npreviously approved by the IRS to be a \ntrustee of an individual retirement account \n(IRA) or Archer MSA, or any other person \napproved by the IRS. \nSpecific Instructions \nArticle XI. Article XI and any that follow it may \nincorporate additional provisions that are \nagreed to by the account owner and trustee. \nThe additional provisions may include, for \nexample, definitions, restrictions on rollover \ncontributions from HSAs or Archer MSAs \n(requiring a rollover not later than 60 days \nafter receipt of a distribution and limited to \none rollover during a one-year period), \ninvestment powers, voting rights, exculpatory \nprovisions, amendment and termination, \nremoval of trustee, trustee’s fees, state law \nrequirements, treatment of excess \ncontributions, distribution procedures \n(including frequency or minimum dollar \namount), use of debit, credit, or stored-value \ncards, return of mistaken distributions, and \ndescriptions of prohibited transactions. Attach \nadditional pages if necessary. \nForm 5305-B (Rev. 10-2016) \n" ]
f5305c.pdf	1016 Form 5305-C (PDF)	https://www.irs.gov/pub/irs-pdf/f5305c.pdf	[ "Form 5305-C \n(Rev. October 2016) \nDepartment of the Treasury \nInternal Revenue Service \nHealth Savings Custodial Account \n(Under section 223(a) of the Internal Revenue Code)\nDo not file \nwith the Internal \nRevenue Service \nName of account owner \nDate of birth of account owner \nAddress of account owner (Street address, city, state, ZIP code) \nName of custodian \nAddress or principal place of business of custodian \nThe account owner named above is establishing this health savings account (HSA) exclusively for the purpose of paying or reimbursing qualified \nmedical expenses of the account owner, his or her spouse, and dependents. The account owner represents that, unless this account is used solely to \nmake rollover contributions, he or she is eligible to contribute to this HSA; specifically, that he or she: (1) is covered under a high deductible health plan \n(HDHP); (2) is not also covered by any other health plan that is not an HDHP (with certain exceptions for plans providing preventive care and limited \ntypes of permitted insurance and permitted coverage); (3) is not enrolled in Medicare; and (4) cannot be claimed as a dependent on another person’s \ntax return. \n$ \ndollars in cash is assigned to this custodial account. \nThe account owner and the custodian make the following agreement: \nArticle I \n1. The custodian will accept additional cash contributions for the tax year made by the account owner or on behalf of the account owner (by an \nemployer, family member, or any other person). No contributions will be accepted by the custodian for any account owner that exceeds the \nmaximum amount for family coverage plus the catch-up contribution. \n2. Contributions for any tax year may be made at any time before the deadline for filing the account owner’s federal income tax return for that year \n(without extensions). \n3. Rollover contributions from an HSA or an Archer Medical Savings Account (Archer MSA) (unless prohibited under this agreement) need not be in \ncash and are not subject to the maximum annual contribution limit set forth in Article II. \n4. Qualified HSA distributions from a health flexible spending arrangement or health reimbursement arrangement must be completed in a \ntrustee-to-trustee transfer and are not subject to the maximum annual contribution limit set forth in Article II. \n5. Qualified HSA funding distributions from an individual retirement account must be completed in a trustee-to-trustee transfer and are subject to \nthe maximum annual contribution limit set forth in Article II. \nArticle II \n1. For calendar year 2011, the maximum annual contribution limit for an account owner with single coverage is $3,050. This amount increases to \n$3,100 in 2012. For calendar year 2011, the maximum annual contribution limit for an account owner with family coverage is $6,150. This \namount increases to $6,250 in 2012. These limits are subject to cost-of-living adjustments after 2012. \n2. Contributions to Archer MSAs or other HSAs count toward the maximum annual contribution limit to this HSA. \n3. For calendar year 2009 and later years, an additional $1,000 catch-up contribution may be made for an account owner who is at least age 55 or \nolder and not enrolled in Medicare. \n4. Contributions in excess of the maximum annual contribution limit are subject to an excise tax. However, the catch-up contributions are not \nsubject to an excise tax. \nArticle III \nIt is the responsibility of the account owner to determine whether contributions to this HSA have exceeded the maximum annual contribution limit \ndescribed in Article II. If contributions to this HSA exceed the maximum annual contribution limit, the account owner shall notify the custodian that \nthere exist excess contributions to the HSA. It is the responsibility of the account owner to request the withdrawal of the excess contribution and any \nnet income attributable to such excess contribution. \nArticle IV \nThe account owner’s interest in the balance in this custodial account is nonforfeitable. \nArticle V \n1. No part of the custodial funds in this account may be invested in life insurance contracts or in collectibles as defined in section 408(m). \n2. The assets of this account may not be commingled with other property except in a common trust fund or common investment fund. \n3. Neither the account owner nor the custodian will engage in any prohibited transaction with respect to this account (such as borrowing or \npledging the account or engaging in any other prohibited transaction as defined in section 4975). \nArticle VI \n1. Distributions of funds from this HSA may be made upon the direction of the account owner. \n2. Distributions from this HSA that are used exclusively to pay or reimburse qualified medical expenses of the account owner, his or her spouse, or \ndependents are tax-free. However, distributions that are not used for qualified medical expenses are included in the account owner’s gross \nincome and are subject to an additional 20 percent tax on that amount. The additional 20 percent tax does not apply if the distribution is made \nafter the account owner’s death, disability, or reaching age 65. \n3. The custodian is not required to determine whether the distribution is for the payment or reimbursement of qualified medical expenses. Only the \naccount owner is responsible for substantiating that the distribution is for qualified medical expenses and must maintain records sufficient to \nshow, if required, that the distribution is tax-free. \nCat. No. 38257X \nForm 5305-C (Rev. 10-2016) \n", "Form 5305-C (Rev. 10-2016) \nPage 2 \nArticle VII \nIf the account owner dies before the entire interest in the account is distributed, the entire account will be disposed of as follows: \n1. If the beneficiary is the account owner’s spouse, the HSA will become the spouse’s HSA as of the date of death. \n2. If the beneficiary is not the account owner’s spouse, the HSA will cease to be an HSA as of the date of death. If the beneficiary is the account \nowner’s estate, the fair market value of the account as of the date of death is taxable on the account owner’s final return. For other beneficiaries, \nthe fair market value of the account is taxable to that person in the tax year that includes such date. \nArticle VIII \n1. The account owner agrees to provide the custodian with information necessary for the custodian to prepare any report or return required by the \nIRS. \n2. The custodian agrees to prepare and submit any report or return as prescribed by the IRS. \nArticle IX \nNotwithstanding any other article that may be added or incorporated in this agreement, the provisions of Articles I through VIII and this sentence are \ncontrolling. Any additional article in this agreement that is inconsistent with section 223 or IRS published guidance will be void. \nArticle X \nThis agreement will be amended from time to time to comply with the provisions of the Code or IRS published guidance. Other amendments may be \nmade with the consent of the persons whose signatures appear below. \nArticle XI \nArticle XI may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If provisions are added, they \nmust comply with the requirements of Article IX. \nAccount owner’s signature \nDate \nCustodian’s signature \nDate \nWitness’ signature \n(Use only if signature of account owner or custodian is required to be witnessed.) \nWhat's New\nAdditional Tax Increased. For tax years \nbeginning after December 31, 2010, the \nadditional tax on distributions not used for \nqualified medical expenses increases from \n10% to 20%. \nGeneral Instructions \nSection references are to the Internal Revenue \nCode. \nPurpose of Form \nForm 5305-C is a model custodial account \nagreement that has been approved by the \nIRS. An HSA is established after the form is \nfully executed by both the account owner and \nthe custodian. The form can be completed at \nany time during the tax year. This account \nmust be created in the United States for the \nexclusive benefit of the account owner. \nDo not file Form 5305-C with the IRS. \nInstead, keep it with your records. For more \ninformation on HSAs, see Notice 2004-2, \n2004-2 I.R.B. 269, Notice 2004-50, 2004-33 \nI.R.B. 196, Pub. 969, Health Savings \nAccounts and Other Tax-Favored Health \nPlans, and other IRS published guidance. \nDefinitions \nIdentifying Number. The account owner’s \nsocial security number will serve as the \nidentification number of this HSA. For married \npersons, each spouse who is eligible to open \nan HSA and wants to contribute to an HSA \nmust establish his or her own account. An \nemployer identification number (EIN) is \nrequired for an HSA for which a return is filed \nto report unrelated business taxable income. \nAn EIN is also required for a common fund \ncreated for HSAs. \nHigh Deductible Health Plan (HDHP). For \ncalendar year 2011, an HDHP for self-only \ncoverage has a minimum annual deductible of \n$1,200 and an annual out-of-pocket \nmaximum (deductibles, co-payments and \nother amounts, but not premiums) of $5,950. \nIn 2012, the $1,200 minimum annual \ndeductible remains the same and the annual \nout-of-pocket maximum increases to $6,050. \nFor calendar year 2011, an HDHP for family \ncoverage has a minimum annual deductible of \n$2,400 and an annual out-of-pocket \nmaximum of $11,900. In 2012, the $2,400 \nminimum annual deductible remains the same \nand the annual out-of-pocket maximum \nincreases to $12,100. These limits are subject \nto cost-of-living adjustments after 2012. \nSelf-only coverage and family coverage \nunder an HDHP. Family coverage means \ncoverage that is not self-only coverage. \nQualified medical expenses. Qualified \nmedical expenses are amounts paid for \nmedical care as defined in section 213(d) for \nthe account owner, his or her spouse, or \ndependents (as defined in section 152) but \nonly to the extent that such amounts are not \ncompensated for by insurance or otherwise. \nWith certain exceptions, health insurance \npremiums are not qualified medical expenses. \nCustodian. A custodian of an HSA must be a \nbank, an insurance company, a person \npreviously approved by the IRS to be a \ncustodian of an individual retirement account \n(IRA) or Archer MSA, or any other person \napproved by the IRS. \nSpecific Instructions \nArticle XI. Article XI and any that follow it \nmay incorporate additional provisions that are \nagreed to by the account owner and \ncustodian. The additional provisions may \ninclude, for example, definitions, restrictions \non rollover contributions from HSAs or Archer \nMSAs (requiring a rollover not later than 60 \ndays after receipt of a distribution and limited \nto one rollover during a one-year period), \ninvestment powers, voting rights, exculpatory \nprovisions, amendment and termination, \nremoval of custodian, custodian’s fees, state \nlaw requirements, treatment of excess \ncontributions, distribution procedures \n(including frequency or minimum dollar \namount), use of debit, credit, or stored-value \ncards, return of mistaken distributions, and \ndescriptions of prohibited transactions. Attach \nadditional pages if necessary. \nForm 5305-C (Rev. 10-2016) \n" ]
f5305ea.pdf	1016 Form 5305-EA (PDF)	https://www.irs.gov/pub/irs-pdf/f5305ea.pdf	[ "Form 5305-EA \n(Rev. October 2016) \nDepartment of the Treasury \nInternal Revenue Service \nCoverdell Education Savings Custodial Account\n(Under section 530 of the Internal Revenue Code) \nDo not file \nwith the Internal \nRevenue Service \nName of depositor \nCheck if amendment .\n.\n.\n ▶\nName of designated beneficiary \nAddress of designated beneficiary \nDate of birth of designated beneficiary \nName of responsible individual (generally the parent or guardian of the designated beneficiary) \nAddress of responsible individual \nName of custodian \nAddress or principal place of business of custodian \nThe depositor named above is establishing a Coverdell education savings account under section 530 for the benefit of the designated \nbeneficiary exclusively to pay for the qualified elementary, secondary, and higher education expenses, within the meaning of section 530(b)(2), \nof such designated beneficiary. \nThe depositor assigned the custodial account \ndollars ($ \n) in cash. \nThe depositor and the custodian make the following agreement: \nArticle I \nThe custodian may accept additional cash contributions provided the designated beneficiary has not attained the age of 18 as of the date \nsuch contributions are made. Contributions by an individual contributor may be made for the tax year of the designated beneficiary by the due \ndate of the beneficiary’s tax return for that year (excluding extensions). Total contributions that are not rollover contributions described in \nsection 530(d)(5) are limited to $2,000 for the tax year. In the case of an individual contributor, the $2,000 limitation for any year is phased out \nbetween modified adjusted gross income (AGI) of $95,000 and $110,000. For married individuals filing jointly, the phase-out occurs between \nmodified AGI of $190,000 and $220,000. Modified AGI is defined in section 530(c)(2). \nArticle II \nNo part of the custodial account funds may be invested in life insurance contracts, nor may the assets of the custodial account be \ncommingled with other property except in a common trust fund or a common investment fund (within the meaning of section 530(b)(1)(D)). \nArticle III \n1. Any balance to the credit of the designated beneficiary on the date on which he or she attains age 30 shall be distributed to him or her \nwithin 30 days of such date. \n2. Any balance to the credit of the designated beneficiary shall be distributed within 30 days of his or her death unless the designated \ndeath beneficiary is a family member of the designated beneficiary and is under the age of 30 on the date of death. In such case, that \nfamily member shall become the designated beneficiary as of the date of death. \nArticle IV \nThe depositor shall have the power to direct the custodian regarding the investment of the above-listed amount assigned to the custodial \naccount (including earnings thereon) in the investment choices offered by the custodian. The responsible individual, however, shall have the \npower to redirect the custodian regarding the investment of such amounts, as well as the power to direct the custodian regarding the \ninvestment of all additional contributions (including earnings thereon) to the custodial account. In the event that the responsible individual \ndoes not direct the custodian regarding the investment of additional contributions (including earnings thereon), the initial investment direction \nof the depositor also will govern all additional contributions made to the custodial account until such time as the responsible individual \notherwise directs the custodian. Unless otherwise provided in this agreement, the responsible individual also shall have the power to direct \nthe custodian regarding the administration, management, and distribution of the account. \nArticle V \nThe “responsible individual” named by the depositor shall be a parent or guardian of the designated beneficiary. The custodial account shall \nhave only one responsible individual at any time. If the responsible individual becomes incapacitated or dies while the designated beneficiary \nis a minor under state law, the successor responsible individual shall be the person named to succeed in that capacity by the preceding \nresponsible individual in a witnessed writing or, if no successor is so named, the successor responsible individual shall be the designated \nbeneficiary’s other parent or successor guardian. Unless otherwise directed by checking the option below, at the time that the designated \nbeneficiary attains the age of majority under state law, the designated beneficiary becomes the responsible individual. If a family member \nunder the age of majority under state law becomes the designated beneficiary by reason of being a named death beneficiary, the responsible \nindividual shall be such designated beneficiary’s parent or guardian. \nOption (This provision is effective only if checked): The responsible individual shall continue to serve as the responsible individual for the \ncustodial account after the designated beneficiary attains the age of majority under state law and until such time as all assets have been \ndistributed from the custodial account and the custodial account terminates. If the responsible individual becomes incapacitated or dies after \nthe designated beneficiary reaches the age of majority under state law, the responsible individual shall be the designated beneficiary. \nCat. No. 25204K \nForm 5305-EA (Rev. 10-2016) \n", "Form 5305-EA (Rev. 10-2016) \nPage 2 \nArticle VI \nThe responsible individual \nmay or \nmay not change the beneficiary designated under this agreement to another member of \nthe designated beneficiary’s family described in section 529(e)(2) in accordance with the custodian’s procedures. \nArticle VII \n1. The depositor agrees to provide the custodian with all information necessary to prepare any reports required by section 530(h). \n2. The custodian agrees to submit to the Internal Revenue Service (IRS) and responsible individual the reports prescribed by the IRS. \nArticle VIII \nNotwithstanding any other articles which may be added or incorporated, the provisions of Articles I through III will be controlling. Any \nadditional articles inconsistent with section 530 and the related regulations will be invalid. \nArticle IX \nThis agreement will be amended as necessary to comply with the provisions of the Code and the related regulations. Other amendments \nmay be made with the consent of the depositor and the custodian whose signatures appear below. \nArticle X \nArticle X may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If provisions are \nadded, they must comply with applicable requirements of state law and the Internal Revenue Code. \nDepositor’s signature \nDate \nCustodian’s signature \nDate \nWitness’ signature \nDate \n(Use only if signature of the depositor or the custodian is required to be witnessed.) \nGeneral Instructions \nSection references are to the Internal Revenue \nCode unless otherwise noted. \nWhat's New\nMilitary death gratuity. Families of soldiers who \nreceive military death benefits may contribute, \nsubject to certain limitations, up to 100 percent \nof such benefits into an educational savings \naccount. Publication 970, Tax Benefits for \nEducation, explains the rules for rolling over the \nmilitary death gratuity and lists eligible family \nmembers.\nPurpose of Form \nForm 5305-EA is a model custodial account \nagreement that meets the requirements of \nsection 530(b)(1) and has been pre-approved by \nthe IRS. A Coverdell education savings account \n(ESA) is established after the form is fully \nexecuted by both the depositor and the \ncustodian. This account must be created in the \nUnited States for the exclusive purpose of \npaying the qualified elementary, secondary, and \nhigher education expenses of the designated \nbeneficiary. \nIf the model account is a trust account, see \nForm 5305-E, Coverdell Education Savings \nTrust Account. \nDo not file Form 5305-EA with the IRS. \nInstead, the depositor must keep the completed \nform in its records. \nDefinitions \nCustodian. The custodian must be a bank or \nsavings and loan association, as defined in \nsection 408(n), or any person who has the \napproval of the IRS to act as custodian. Any \nperson who may serve as a custodian of a \ntraditional IRA may serve as the custodian of a \nCoverdell ESA. \nDepositor. The depositor is the person who \nestablishes the custodial account. \nDesignated beneficiary. The designated \nbeneficiary is the individual on whose behalf the \ncustodial account has been established. \nFamily member. Family members of the \ndesignated beneficiary include his or her \nspouse, child, grandchild, sibling, parent, niece \nor nephew, son-in-law, daughter-in-law, father-\nin-law, mother-in-law, brother-in-law, or sister-in-\nlaw, and the spouse of any such individual. A first \ncousin, but not his or her spouse, is also a \n“family member.” \nResponsible individual. The responsible \nindividual, generally, is a parent or guardian of \nthe designated beneficiary. However, under \ncertain circumstances, the responsible individual \nmay be the designated beneficiary. \nIdentification Numbers \nThe depositor’s and designated beneficiary’s \nsocial security numbers will serve as their \nidentification numbers. If the depositor is a \nnonresident alien and does not have an \nidentification number, write “Foreign” on the \nreturn for which is filed to report the depositor's \ninformation. The designated beneficiary’s social \nsecurity number is the identification number of \nhis or her Coverdell ESA. If the designated \nbeneficiary is a nonresident alien, the designated \nbeneficiary’s individual taxpayer identification \nnumber is the identification number of his or her \nCoverdell ESA. An employer identification \nnumber (EIN) is required only for a Coverdell \nESA for which a return is filed to report unrelated \nbusiness income. An EIN is required for a \ncommon fund created for Coverdell ESAs. \nSpecific Instructions \nNote: The age limitation restricting contributions, \ndistributions, rollover contributions, and change \nof beneficiary are waived for a designated \nbeneficiary with special needs. \nArticle X. Article X and any that follow may \nincorporate additional provisions that are agreed \nto by the depositor and custodian to complete \nthe agreement. They may include, for example, \nprovisions relating to: definitions, investment \npowers, voting rights, exculpatory provisions, \namendment and termination, removal of the \ncustodian, custodian’s fees, state law \nrequirements, treatment of excess contributions, \nand prohibited transactions with the depositor, \ndesignated beneficiary, or responsible individual, \netc. Attach additional pages as necessary. \nOptional provisions in Article V and Article VI. \nForm 5305-EA may be reproduced in a manner \nthat provides only those optional provisions \noffered by the custodian. \nForm 5305-EA (Rev. 10-2016) \n" ]
f5305e.pdf	1016 Form 5305-E (PDF)	https://www.irs.gov/pub/irs-pdf/f5305e.pdf	[ "Form 5305-E\n(Rev. October 2016) \nDepartment of the Treasury \nInternal Revenue Service \nCoverdell Education Savings Trust Account \n(Under section 530 of the Internal Revenue Code) \nDo not file \nwith the Internal \nRevenue Service \nName of grantor \nCheck if amendment .\n.\n. ▶\nName of designated beneficiary \nAddress of designated beneficiary \nDate of birth of designated beneficiary \nName of responsible individual (generally the parent or guardian of the designated beneficiary) \nAddress of responsible individual \nName of trustee \nAddress or principal place of business of trustee \nThe grantor named above is establishing a Coverdell education savings trust account under section 530 for the benefit of the designated \nbeneficiary exclusively to pay for the qualified elementary, secondary, and higher education expenses, within the meaning of section 530(b)(2), \nof such designated beneficiary. \nThe grantor has assigned the trust \ndollars ($ \n) in cash. \nThe grantor and the trustee make the following agreement: \nArticle I \nThe trustee may accept additional cash contributions provided the designated beneficiary has not attained the age of 18 as of the date such \ncontributions are made. Contributions by an individual contributor may be made for the tax year of the designated beneficiary by the due date \nof the beneficiary’s tax return for that year (excluding extensions). Total contributions that are not rollover contributions described in section \n530(d)(5) are limited to $2,000 for the tax year. In the case of an individual contributor, the $2,000 limitation for any year is phased out between \nmodified adjusted gross income (AGI) of $95,000 and $110,000. For married individuals filing jointly, the phase-out occurs between modified \nAGI of $190,000 and $220,000. Modified AGI is defined in section 530(c)(2). \nArticle II \nNo part of the trust account funds may be invested in life insurance contracts, nor may the assets of the trust account be commingled with \nother property except in a common trust fund or a common investment fund (within the meaning of section 530(b)(1)(D)). \nArticle III \n1. Any balance to the credit of the designated beneficiary on the date on which he or she attains age 30 shall be distributed to him or her \nwithin 30 days of such date. \n2. Any balance to the credit of the designated beneficiary shall be distributed within 30 days of his or her death unless the designated \ndeath beneficiary is a family member of the designated beneficiary and is under the age of 30 on the date of death. In such case, that family \nmember shall become the designated beneficiary as of the date of death. \nArticle IV \nThe grantor shall have the power to direct the trustee regarding the investment of the above-listed amount assigned to the trust (including \nearnings thereon) in the investment choices offered by the trustee. The responsible individual, however, shall have the power to redirect the \ntrustee regarding the investment of such amounts, as well as the power to direct the trustee regarding the investment of all additional \ncontributions (including earnings thereon) to the trust. In the event that the responsible individual does not direct the trustee regarding the \ninvestment of additional contributions (including earnings thereon), the initial investment direction of the grantor also will govern all additional \ncontributions made to the trust account until such time as the responsible individual otherwise directs the trustee. Unless otherwise provided \nin this agreement, the responsible individual also shall have the power to direct the trustee regarding the administration, management, and \ndistribution of the account. \nArticle V \nThe “responsible individual” named by the grantor shall be a parent or guardian of the designated beneficiary. The trust shall have only one \nresponsible individual at any time. If the responsible individual becomes incapacitated or dies while the designated beneficiary is a minor \nunder state law, the successor responsible individual shall be the person named to succeed in that capacity by the preceding responsible \nindividual in a witnessed writing or, if no successor is so named, the successor responsible individual shall be the designated beneficiary’s \nother parent or successor guardian. Unless otherwise directed by checking the option below, at the time that the designated beneficiary \nattains the age of majority under state law, the designated beneficiary becomes the responsible individual. If a family member under the age \nof majority under state law becomes the designated beneficiary by reason of being a named death beneficiary, the responsible individual shall \nbe such designated beneficiary’s parent or guardian. \nOption (This provision is effective only if checked): The responsible individual shall continue to serve as the responsible individual for the \ntrust after the designated beneficiary attains the age of majority under state law and until such time as all assets have been distributed from \nthe trust and the trust terminates. If the responsible individual becomes incapacitated or dies after the designated beneficiary reaches the age \nof majority under state law, the responsible individual shall be the designated beneficiary. \nCat. No. 25205V \nForm 5305-E (Rev. 10-2016) \n", "Form 5305-E (Rev. 10-2016) \nPage 2 \nArticle VI \nThe responsible individual may or may not change the beneficiary designated under this agreement to another member of the \ndesignated beneficiary’s family described in section 529(e)(2) in accordance with the trustee’s procedures. \nArticle VII \n1. The grantor agrees to provide the trustee with all information necessary to prepare any reports required by section 530(h). \n2. The trustee agrees to submit to the Internal Revenue Service (IRS) and responsible individual the reports prescribed by the IRS. \nArticle VIII \nNotwithstanding any other articles which may be added or incorporated, the provisions of Articles I through III will be controlling. Any \nadditional articles inconsistent with section 530 and the related regulations will be invalid. \nArticle IX \nThis agreement will be amended as necessary to comply with the provisions of the Code and the related regulations. Other amendments \nmay be made with the consent of the grantor and trustee whose signatures appear below. \nArticle X \nArticle X may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If provisions are \nadded, they must comply with applicable requirements of state law and the Internal Revenue Code. \nGrantor’s signature \nDate \nTrustee’s signature \nDate \nWitness’ signature \nDate \n(Use only if signature of the grantor or the trustee is required to be witnessed.) \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nWhat's New\nMilitary death gratuity. Families of soldiers \nwho receive military death benefits may \ncontribute, subject to certain limitations, up to \n100 percent of such benefits into an \neducational savings account. Publication 970, \nTax Benefits for Education, explains the rules \nfor rolling over the military death gratuity and \nlists eligible family members.\nPurpose of Form \nForm 5305-E is a model trust account \nagreement that meets the requirements of \nsection 530(b)(1) and has been pre-approved \nby the IRS. A Coverdell education savings \naccount (ESA) is established after the form is \nfully executed by both the grantor and the \ntrustee. This account must be created in the \nUnited States for the exclusive purpose of \npaying the qualified elementary, secondary, \nand higher education expenses of the \ndesignated beneficiary. \nIf the model account is a custodial account, \nsee Form 5305-EA, Coverdell Education \nSavings Custodial Account. \nDo not file Form 5305-E with the IRS. \nInstead, the grantor must keep the completed \nform in its records. \nDefinitions \nTrustee. The trustee must be a bank or \nsavings and loan association, as defined in \nsection 408(n), or any person who has the \napproval of the IRS to act as trustee. Any \nperson who may serve as a trustee of a \ntraditional IRA may serve as the trustee of a \nCoverdell ESA. \nGrantor. The grantor is the person who \nestablishes the trust account. \nDesignated beneficiary. The designated \nbeneficiary is the individual on whose behalf \nthe trust account has been established. \nFamily member. Family members of the \ndesignated beneficiary include his or her \nspouse, child, grandchild, sibling, parent, \nniece or nephew, son-in-law, daughter-in-law, \nfather-in-law, mother-in-law, brother-in-law, \nor sister-in-law, and the spouse of any such \nindividual. A first cousin, but not his or her \nspouse, is also a “family member.” \nResponsible individual. The responsible \nindividual, generally, is a parent or guardian of \nthe designated beneficiary. However, under \ncertain circumstances, the responsible \nindividual may be the designated beneficiary. \nIdentification Numbers \nThe grantor and designated beneficiary’s \nsocial security numbers will serve as their \nidentification numbers. If the grantor is a \nnonresident alien and does not have an \nidentification number, write “Foreign” on the \nreturn for which is filed to report the grantor's \ninformation. The designated beneficiary’s \nsocial security number is the identification \nnumber of his or her Coverdell ESA. If the \ndesignated \nbeneficiary is a nonresident alien, the \ndesignated beneficiary’s individual taxpayer \nidentification number is the identification \nnumber of his or her Coverdell ESA. An \nemployer identification number (EIN) is \nrequired only for a Coverdell ESA for which a \nreturn is filed to report unrelated business \nincome. An EIN is required for a common fund \ncreated for Coverdell ESAs.\nSpecific Instructions\nNote: The age limitation restricting \ncontributions, distributions, rollover \ncontributions, and change of beneficiary are \nwaived for a designated beneficiary with \nspecial needs. \nArticle X. Article X and any that follow may \nincorporate additional provisions that are \nagreed to by the grantor and trustee to \ncomplete the agreement. They may include, \nfor example, provisions relating to: definitions, \ninvestment powers, voting rights, exculpatory \nprovisions, amendment and termination, \nremoval of the trustee, trustee’s fees, state \nlaw requirements, treatment of excess \ncontributions, and prohibited transactions \nwith the grantor, designated beneficiary, or \nresponsible individual, etc. Attach additional \npages as necessary.\nOptional provisions in Article V and Article \nVI. Form 5305-E may be reproduced in a \nmanner that provides only those optional \nprovisions offered by the trustee.\nForm 5305-E (Rev. 10-2016) \n" ]
f14652.pdf	0115 Form 14652 (EN-SP) (PDF)	https://www.irs.gov/pub/irs-pdf/f14652.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
p3524vn.pdf	0816 Publ 3524 (VN) (PDF)	https://www.irs.gov/pub/irs-pdf/p3524vn.pdf	[ "DANH SÁCH KIỂM TRA TIÊU CHUẨN CHO\nNĂM THUẾ 2016\nEITC\nQuý vị có thể được Tín Dụng Thuế Thu Nhập do Lao Động (EITC) nếu quý vị trả lời CÓ cho tất cả các câu hỏi sau đây:\n1.\t Có phải mỗi người - quý vị, người phối ngẫu của quý vị (nếu khai thuế chung) và bất cứ đứa trẻ nào liệt kê trong Danh Mục EIC - đều có \nSSN hợp lệ để làm việc không? Nếu người nào khai thuế bằng ITIN hoặc ATIN, thì phải trả lời KHÔNG.\n2.\t Có phải cương vị nộp thuế của quý vị là đã kết hôn và khai chung, chủ hộ, góa bụa hợp lệ hay độc thân? Trả lời KHÔNG nếu cương vị nộp \nthuế của quý vị là đã kết hôn nhưng khai riêng. Lưu ý: Nếu quý vị đã kết hôn và sống cùng người hôn phối của mình bất cứ lúc nào trong \nsáu tháng cuối năm 2016 thì chỉ có tình trạng khai thuế là đã kết hôn và khai chung hoặc đã kết hôn và khai riêng. Tham khảo Ấn Bản 501, \nđể biết thêm thông tin. Chú ý: Nếu quý vị hoặc người hôn phối là ngoại kiều không thường trú, thì xem Ấn Bản 519, Hướng Dẫn Thuế Hoa \nKỳ cho Ngoại Kiều, để biết cách trả lời câu hỏi này. \n3.\t Trả lời CÓ nếu quý vị không nộp Mẫu Đơn 2555 hoặc Mẫu Đơn 2555-EZ. Nếu quý vị nộp Mẫu Đơn 2555 hoặc Mẫu Đơn 2555 EZ thì phải \ntrả lời KHÔNG.\n4.\t Lợi tức từ đầu tư của quý vị có là $3,400 hoặc ít hơn không?\n5.\t Tổng lợi tức do lao động của quý vị✛ ít nhất $1 và cả tổng lợi tức do lao động và tổng lợi tức điều chỉnh (adjusted gross income, hay AGI)Q \nthấp hơn:\n•\t $14,880 ($20,430 nếu đã kết hôn và khai thuế chung) nếu quý vị không có con hợp lệ nào\n•\t $39,296 ($44,846 đã kết hôn và khai thuế chung) nếu quý vị có một con hợp lệ\n•\t $44,648 ($50,198 đã kết hôn và khai thuế chung) nếu quý vị có hai con hợp lệ\n•\t $47,955 ($53,505 đã kết hôn và khai thuế chung) nếu quý vị có ba con hợp lệ hoặc nhiều hơn\n6.\t Trả lời CÓ nếu quý vị (và người hôn phối nếu khai thuế chung) không là con hợp lệ của người khác. Nếu quý vị không biết cách trả lời câu \nhỏi này thì đến câu hỏi 7, 8. 9, 10 và 11. Trả lời câu hỏi cho người thân và quý vị (và người hôn phối của quý vị nếu khai thuế chung) với tư \ncách là con. Nếu quý vị trả lời có cho tất cả các câu hỏi thì trả lời có ở đây.\nNếu quý vị có một hoặc nhiều con mình muốn khai thì trả lời các câu hỏi 7, 8, 9, 10 và 11. Lặp lại cho TỪNG người con. Nếu quý vị KHÔNG có \ncon hợp lệ thì bỏ qua các câu hỏi 7, 8, 9, 10 và 11 và trả lời câu 12, 13 và 14.\n7.\t Đứa trẻ là con trai, con gái, con nuôi, con ghẻ, con nuôi tạm, anh em trai khác mẹ hay khác cha, chị em gái khác mẹ hay khác cha, anh em \ntrai là con riêng của cha dượng/mẹ ghẻ, chị em gái là con riêng của cha dượng/mẹ ghẻ hoặc con cháu của những người trên?Q\n8.\t Đứa trẻ có nhỏ tuổi hơn quý vị (hoặc người hôn phối của quý vị nếu khai thuế chung) và\n•\t Dưới 19 tuổi vào cuối năm tính thuế, hoặc\n•\t Dưới 24 tuổi vào cuối năm tính thuế, và là học sinh toàn nhiệm✱?\nNgoài ra, trả lời có nếu trẻ bị tàn tật toàn bộ và vĩnh viễn.\n9.\t Trẻ có sống cùng quý vị hay người hôn phối của quý vị không nếu khai thuế chung trong hơn nửa năm 2016 theo quy tắc Đặc Biệt của Hoa \nKỳ áp dụng cho trẻ vắng mặt tạm thời, bị bắt cóc và cho những người tại vụ trong quân đội hoặc làm tác vụ quân đội ở ngoài Hoa Kỳ.Q\n10.\tNếu con đã kết hôn và khai thuế chung thì trả lời KHÔNG. Nếu con và người hôn phối của con khai chung chỉ để được hoàn lại tiền và cả \nhai không bị nợ thuế thì trả lời CÓ. Nếu con không khai thuế chung thì trả lời CÓ.\n11.\t Có phải quý vị là người duy nhất có thể xin hưởng quyền lợi cho đứa trẻ này?\nNếu quý vị nghĩ có người khác có thể xin hưởng quyền lợi cho trẻ thì tốt nhất nên chắc chắn người nào đủ điều kiện xin hưởng quyền lợi cho trẻ và người nào sẽ \nxin hưởng quyền lợi cho trẻ. Nếu có nhiều hơn một người cùng xin hưởng quyền lợi cho cùng một trẻ thì quý vị có thể mất tín chỉ, phải trả lại và bị phạt cùng tiền \nlời. Xem quy tắc xác định người được quyền lợi ở mặt sau của mẫu này để trả lời câu hỏi này.\nNếu quý vị trả lời CÓ cho câu hỏi từ 1 đến 11 thì con hoặc các con có thể là trẻ hợp lệ xin hưởng EITC. Hãy nhớ điền họ tên và số An Sinh Xã Hội của mỗi đứa trẻ vào \nDanh Mục EIC (Tín Chỉ Lợi Tức Do Lao Động) rồi đính kèm với Mẫu Đơn 1040 hoặc 1040A. Quý vị không thể sử dụng Mẫu Đơn 1040EZ.\nNếu quý vị trả lời KHÔNG cho câu hỏi 7, 8, 9, 10 hoặc 11 thì trả lời câu hỏi 12, 13 và 14 để xem mình có thể xin hưởng EITC mà không cần có con hợp lệ hay không. \nLưu ý: Sau khi điền thông tin vào đoạn này thì kiểm tra câu trả lời cho câu hỏi 5 để chắc chắn câu trả lời vẫn đúng.\n12.\tCó phải căn nhà chánh của quý vị (và của người hôn phối nếu quý vị khai thuế chung) ở Hoa KỳQ trong suốt thời gian lâu hơn nửa năm?\n13.\tQuý vị (và người hôn phối của quý vị nếu khai thuế chung) đã ít nhất 25 tuổi nhưng dưới 65 tuổi vào cuối năm 2016?\n14.\tTrả lời CÓ nếu quý vị (và người hôn phối của quý vị nếu khai thuế chung) không thể là người phụ thuộc trên tờ khai thuế của bất cứ ai \nkhác. Trả lời KHÔNG nếu quý vị (hoặc người hôn phối của quý vị nếu khai thuế chung) có thể được khai là người phụ thuộc trên tờ khai \nthuế của người khác.\nNếu quý vị trả lời CÓ cho câu hỏi từ 1 đến 6, và 12, 13 và 14, thì quý vị có thể xin hưởng EITC mà không cần có con hợp lệ. Lưu ý: Sau khi \nđiền thông tin vào đoạn này thì kiểm tra câu trả lời cho câu hỏi 5 để chắc chắn câu trả lời vẫn đúng.\nĐến mạng lưới www.irs.gov/eitc, xem Ấn Bản 596 hoặc hỏi người giúp khai thuế để biết toàn bộ hướng dẫn và định nghĩa về từ dùng.\n✛\n✛Sẽ áp dụng các quy tắc đặc biệt để tính lợi tức do lao động nếu quý vị tại vụ trong Quân Đội Hoa Kỳ ở vùng chiến sựQ hay là hội viên của giáo hội.\n✱\n✱Xem các Định Nghĩa Hữu Ích ở mặt sau.\nNGỪNG\nCÓ\nKHÔNG\nCuộc sống dễ dàng hơn một chút với\nwww.irs.gov/eitc\n", "Q Định Nghĩa Hữu Ích\nTổng Lợi Tức Điều Chỉnh\nAGI hay adjusted gross income (tổng lợi tức điều chỉnh) là tổng lợi tức tính thuế \ncủa quý vị (như lương bổng, lợi ích, hưu trí, và tiền cấp dưỡng cho vợ/chồng sau \nkhi ly hôn quý vị nhận) trừ các tiền khấu trừ (như khấu trừ IRA, khấu trừ trương \nmục tiết kiệm sức khỏe và khấu trừ tiền cấp dưỡng của quý vị cho vợ/chồng sau \nkhi ly hôn). Không trừ tiền khấu trừ cho các miễn trừ cá nhân hoặc người phụ \nthuộc, khấu từ tiêu chuẩn hoặc khấu trừ đã phân loại.\nCon nuôi\nCon nuôi luôn luôn được xem như con đẻ. Con nuôi là con được sắp xếp theo \npháp luật để quý vị nhận nuôi hợp pháp.\nTrẻ Mới Sanh hoặc Bị Chết trong Năm Tính Thuế\nIRS xem trẻ mới sanh hoặc bị chết trong năm tính thuế là ở cùng nhà với quý vị \ntrong hơn nửa năm của năm tính thuế nếu nhà chánh của quý vị là nhà của trẻ \ntrong hơn nửa thời gian khi trẻ còn sống. Thời gian trẻ ở bệnh viện hoặc cơ sở \nchăm sóc khác được coi là vắng mặt tạm thời.\nGộp Thù Lao Chiến Binh\nQuý vị có thể gộp thù lao chiến binh không phải đóng thuế của mình vào lợi tức do \nlao động để xin EITC. Số tiền thù lao chiến binh không phải đóng thuế có trên Mẫu \nĐơn W-2, trong ô 12, với mã hiệu Q. Việc gộp thù lao chiến binh không phải đóng \nthuế vào lợi tức do lao động có thể làm tăng hoặc giảm EITC của quý vị.\nLợi Tức do Lao Động\nLợi tức do lao động bao gồm toàn bộ lợi tức phải nộp thuế quý vị có được do việc \nlàm hoặc từ một số trợ cấp tàn tật. Có hai cách để có lợi tức do lao động, hoặc quý \nvị làm việc cho người khác và được trả tiền hoặc quý vị tự điều hành doanh nghiệp \nhoặc nông trại.\nNhững lợi tức do lao động phải nộp thuế bao gồm:\n•\t Lương bổng, công xá, tiền tip, và thù lao khác phải nộp thuế của nhân viên;\n•\t Trợ cấp đình công từ nghiệp đoàn;\n•\t Quyền lợi tàn tật dài hạn đã được trước lúc đạt độ tuổi hồi hưu tối thiểu;\n•\t Thu nhập thuần do tư doanh, nếu:\n»\n»\nQuý vị điều hành doanh nghiệp hoặc nông trại\n»\n»\nQuý vị là mục sư hoặc thành viên của một dòng tôn giáo\n»\n»\nQuý vị được lợi tức với tư cách là nhân viên pháp luật\nLợi Tức Không là Lợi Tức Do Lao Động:\n•\t Tiền trả cho công việc đã làm khi bị giam giữ trong định chế trừng giới\n•\t Tiền lời và cổ tức\n•\t Lợi tức hồi hưu\n•\t Quyền lợi an sinh xã hội\n•\t Phụ cấp thất nghiệp\n•\t Tiền cấp dưỡng cho người hôn phối sau khi ly hôn\n•\t Tiền cấp dưỡng cho con\nCon Nuôi Tạm Thời\nQuý vị có thể xin hưởng quyền lợi cho con nuôi tạm thời được sắp xếp sống chung \nvới quý vị bởi cơ quan được ủy nhiệm xếp chỗ ở, hoặc theo phán quyết, án văn \nhay sắc lệnh khác của bất cứ tòa án nào có đủ thẩm quyền pháp lý. Cơ quan được \nủy nhiệm xếp chỗ ở là cơ quan của chính phủ ở cấp tiểu bang hay địa phương, \nhoặc thể chế bộ tộc của Thổ Dân Mỹ. Trong đó cũng bao gồm tổ chức miễn thuế \nđược tiểu bang hoặc thể chế bộ tộc của Thổ Dân Mỹ cấp phép.\nHọc sinh toàn nhiệm\nHọc sinh toàn nhiệm là học sinh ghi danh số giờ học hoặc khóa học tại trường và \nđược coi là tham dự toàn thời gian.\nPublication 3524 (VN) (Rev. 8-2016) Catalog Number 59149Y Department of the Treasury Internal Revenue Service www.irs.gov\nNgười Nào Đủ Điều Kiện là Học Sinh?\nĐể đủ điều kiện là học sinh thì trong suốt thời gian bất kỳ của năm tháng trong \nnăm dương lịch (không cần phải là các tháng liên tục và không cần phải ở cùng \ntrường), quý vị phải:\n•\t Tới học ở trường có giáo viên và khóa học thường xuyên và thông thường \ncó tổ chức cho học sinh ghi danh thường xuyên tại nơi dạy học hoặc\n•\t Tham dự khóa học toàn thời gian huấn luyện tại nông trại dưới giám sát \ncủa một cơ quan được chứng nhận của trường học nói trên hoặc của chính \nphủ cấp tiểu bang hoặc địa phương.\nTrẻ Bị Bắt Cóc\nIRS coi trẻ bị bắt cóc là trẻ ở cùng nhà chánh với quý vị trong hơn nửa năm của \nnăm tính thuế nếu trẻ ở chung nhà chánh với quý vị trong hơn nửa năm trước \nngày bị bắt cóc. Các cơ quan công luật phải xem như trẻ bị người khác, không \nphải người trong nhà quý vị hoặc gia đình của trẻ bắt cóc. Nói chung, điều này áp \ndụng cho tất cả các năm cho đến khi trẻ được tìm thấy; nhưng năm cuối cùng áp \ndụng điều này phải sớm hơn:\n•\t Năm xác định trẻ đã chết hoặc\n•\t Năm trẻ được 18 tuổi.\nNếu con hợp lệ của quý vị bị bắt cóc và đáp ứng những đòi hỏi này thì nhập “KC,” \nthay cho nhập số ở dòng 6 trên Lịch Biểu EIC\nQuận nhân đóng quân ngoài Hoa Kỳ\nĐể được EITC, IRS coi quân nhân Hoa Kỳ, đóng quân và hiện có tác vụ ở ngoài \nHoa Kỳ có nhà chánh ở Hoa Kỳ trong suốt thời gian làm tác vụ. Hiện đang làm tác \nvụ có nghĩa là quý vị được gọi hoặc lệnh làm nhiệm vụ trong thời gian không xác \nđịnh hoặc trong thời gian hơn 90 ngày. Sau khi bắt đầu làm tác vụ, quý vị tiếp tục \nnhiệm vụ này ngay cả khi quý vị không phục vụ hơn 90 ngày.\nBị Tàn Tật Toàn Phần và Vĩnh Viễn\nĐể được coi là bị tàn tật toàn phần và vĩnh viễn thì phải đáp ứng cả hai điều sau \nđây:\n•\t Người không thể tham gia vào bất cứ hoạt động tạo lợi tức ổn định vì bệnh \nvề thể chất hoặc tinh thần. Ấn Bản 524, Tín Chỉ cho Cao Niên và Người Tàn \nTật, định nghĩa và cho ví dụ về “ hoạt động tạo lợi tức ổn định”.\n•\t Bác sĩ xác định bệnh đã hết hoặc dự định sẽ hết liên tục trong ít nhất một \nnăm hoặc có kết quả là tử vong. Quý vị phải có bản khai từ bác sĩ hoặc bản \nkhai do người được cho phép ký tên ở Ban Cựu Chiến Binh hay Cơ Quan \nAnh Sinh Xã Hội.\nMối Quan Hệ Kế\nMột mối quan hệ kế được hình thành khi kết hôn. Một mối quan hệ hình thành khi \nkết hôn, như con gái riêng của người hôn phối, con trai riêng của người hôn phối, \nanh em trai là con riêng của cha dượng/mẹ kế, chị em gái là con riêng của cha \ndượng/mẹ ghẻ, cha dượng hoặc mẹ ghẻ, không kết thúc khi hôn nhân hình thành \nnên mối quan hệ đó kết thúc do tử vong hoặc ly hôn.\nVắng Mặt Tạm Thời\nTính thời gian quý vị hoặc con quý vị tạm thời vắng mặt khỏi nhà chánh do hoàn \ncảnh đặc biệt là thời gian trẻ sống chung với quý vị. Ví dụ về hoàn cảnh đặc biệt \ngồm bị bệnh, đi học tại trường, doanh thương, nghỉ hè, tại vụ trong quân đội hoặc \nbị giữ lại tại các cơ sở dành cho thanh thiếu niên. Tạm thời nghĩa là nếu trẻ không \nđi vắng do vắng mặt bởi hoàn cảnh đặc biệt thì trẻ đã sống tại nhà chánh cùng với \nquý vị.\nQuy tắc chọn người được hưởng quyền lợi\nĐôi khi đứa trẻ lại hội đủ các điều kiện để là con hợp lệ của nhiều người. Nếu đứa trẻ là con hợp lệ của nhiều hơn một người, thì chỉ một người có thể khai trẻ \nnày như đứa trẻ hợp lệ để hưởng tất cả những quyền lợi thuế vụ sau đây:\n•\t EITC,\n•\t Miễn trừ người phụ thuộc cho đứa con,\n•\t Tín thuế trẻ em,\n•\t Cương vị nộp thuế như chủ hộ,\n•\t Tín chỉ cho các chi phí chăm sóc trẻ em và người phụ thuộc, và\n•\t Miễn trừ cho quyền lợi chăm sóc người phụ thuộc.\n(Những) người khác không thể hưởng bất cứ lợi ích nào trong sáu lợi ích thuế liệt kê ở trên, trừ khi họ có một đứa con hợp lệ khác. Nếu thực tế có nhiều hơn \nmột người yêu cầu được hưởng lợi ích thuế cho cùng một trẻ thì sẽ áp dụng quy tắc chọn người được quyền lợi (được giải thích trong đoạn tiếp theo). Xem Ấn \nBản 596 để biết thêm thông tin.\nTheo quy tắc chọn người được quyền lợi, trẻ chỉ được xem như người con hợp lệ bởi:\n•\t Cha mẹ, nếu họ khai thuế chung;\n•\t Phụ huynh, nếu chỉ có một người này là cha mẹ của đứa trẻ;\n•\t Phụ huynh có đứa trẻ sống cùng lâu hơn trong năm tính thuế, nếu hai trong những người này là cha mẹ của đứa trẻ và họ không khai thuế chung với \nnhau;\n•\t Phụ huynh có AGI cao hơn nếu đứa trẻ sống với mỗi phụ huynh cùng một thời gian bằng nhau trong năm tính thuế, và họ không khai thuế chung với \nnhau;\n•\t Người có AGI cao nhất, nếu không một phụ huynh nào có thể khai đứa trẻ là con hợp lệ; hoặc\n•\t Người có AGI cao hơn so với bất cứ phụ huynh nào và cũng có thể khai đứa trẻ là con hợp lệ nhưng lại không làm điều này.\n" ]
i1120sph.pdf	1216 Inst 1120 (Schedule PH) (PDF)	https://www.irs.gov/pub/irs-pdf/i1120sph.pdf	[ "Instructions for Schedule PH \n(Form 1120)\n(Rev. December 2016)\n(Use with the November 2015 revision of Schedule PH (Form 1120))\nU.S. Personal Holding Company (PHC) Tax\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal \nRevenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Schedule PH \n(Form 1120) and its instructions, such \nas legislation enacted after they were \npublished, go to www.irs.gov/\nform1120.\nWhat’s New\nFor tax years beginning after \nDecember 31, 2015, a corporation \ncan elect to treat dividends paid after \nthe end of the tax year and before the \n16th day of the 4th month following \nthe end of the tax year as paid during \nits tax year. Special rules apply to \ncorporations with tax years ending in \nJune. See the instructions for line 12.\nGeneral Instructions\nPurpose of Schedule\nUse Schedule PH to figure the \npersonal holding company (PHC) tax.\nWho Must File\nA corporation that is a PHC must file \nSchedule PH by attaching it to its \nincome tax return.\nPersonal Holding \nCompany\nGenerally, a corporation is a PHC if it \nmeets both of the following \nrequirements.\n1. PHC income test. At least 60% \nof the corporation's adjusted ordinary \ngross income for the tax year is PHC \nincome. See the instructions for Part II \nand the Worksheet for Figuring \nOrdinary Gross Income, Adjusted \nOrdinary Gross Income, and the PHC \nIncome Test (Worksheet), later. Also, \nsee Specific Instructions below.\n2. Stock ownership \nrequirement. At any time during the \nlast half of the tax year, more than \n50% in value of the corporation's \noutstanding stock is directly or \nindirectly owned by five or fewer \nindividuals.\nFor purposes of this requirement, \nthe following organizations are \nconsidered individuals.\nA qualified pension, profit-sharing, \nor stock bonus plan described in \nsection 401(a).\nA trust described in section 501(c)\n(17) that provides for the payment of \nsupplemental unemployment \ncompensation under certain \nconditions.\nA private foundation described in \nsection 509(a).\nA part of a trust permanently set \naside or exclusively used for the \npurpose described in section 642(c).\nExceptions. The term “personal \nholding company” does not include \nthe following corporations, even if the \ntwo requirements above are met.\nTax-exempt corporations.\nBanks, domestic building and loan \nassociations, and certain lending or \nfinance companies.\nLife insurance and surety \ncompanies.\nCertain small business investment \ncompanies operating under the Small \nBusiness Investment Act of 1958.\nCorporations under the jurisdiction \nof the court in a title 11 or similar case.\nForeign corporations.\nAt-risk, passive activities, and \nearnings stripping rules. A \ncorporation that has an activity \nsubject to the at-risk or passive \nactivity rules or interest expense \nsubject to the earnings stripping rules \n(or both) may have deductions and \nlosses suspended or limited under \nthese rules. As a result, do not use \ndeductions and losses limited or \nsuspended in any of the PHC \ncomputations. Treat any prior year \ndeductions and losses allowed under \nthe at-risk, passive activity, and \nearnings stripping rules as current \nyear deductions and losses.\nSpecific Instructions\nImportant: To determine if a \ncorporation is a PHC, follow the steps \nbelow to complete Schedule PH and \nthe Worksheet, later.\n1. Complete Part I. Then, \ncomplete lines 1 through 5 of the \nWorksheet.\n2. Complete Part II and then line 6 \nof the Worksheet.\n3. Generally, if line 6 of the \nWorksheet is 60% or more and the \nstock ownership requirement (Part IV) \nis met, the corporation must file \nSchedule PH and pay the PHC tax. \nHowever, see Exceptions above.\n4. If the corporation determines \nthat it must file Schedule PH and pay \nthe PHC tax, it must complete Part III, \nline 26, to figure the amount of the \nPHC tax.\nPart I. Undistributed \nPersonal Holding \nCompany Income\nAdditions\nLine 1. Taxable income before net \noperating loss deduction and spe-\ncial deductions. Enter the amount \nfrom Form 1120, line 28. If the income \non line 28 was figured using section \n443(b) (placing the income on an \nannual basis), refigure it without using \nthat section.\nLine 3. Excess expenses and de-\npreciation. If the corporation earned \nrent or other compensation for the use \nof, or right to use, property and that \nrent or compensation was less than \nthe total allowable expenses and \ndepreciation, complete Part V in most \ncases and enter the excess on line 3. \nHowever, if the corporation can \nestablish that it meets all three of the \nrequirements listed below, it can \nattach a statement instead of \nDec 21, 2016\nCat. No. 10826K\n", "completing Part V. The statement \nmust include:\nA list of the deductions, with the \ncomplete facts, circumstances, and \narguments supporting them, and\nThe information required by \nRegulations section 1.545-2(h)(2).\nTo qualify, the corporation must \nestablish that:\nThe rent or other compensation it \nreceived was the highest obtainable \n(if none was received, it must show \nthat none was obtainable),\nThe property was held in the course \nof a business carried on for profit, and\nThere was a reasonable \nexpectation that the property's \noperation would result in a profit, or \nthat the property was necessary to \nconduct the business.\nDeductions\nLine 5. Federal and foreign in-\ncome, war profits, and excess \nprofits taxes not deducted in figur-\ning line 1. The corporation can \ndeduct:\nFederal income taxes accrued \nduring the tax year, and\nIncome, war profits, and excess \nprofits taxes accrued (or deemed \npaid) during the tax year to foreign \ncountries and U.S. possessions.\nThe corporation cannot deduct:\nThe accumulated earnings tax \nunder section 531, or\nThe PHC tax under section 541.\nThe foreign tax credit is not \nallowed against PHC tax. But, as \ndescribed above, the corporation can \ntake a deduction for taxes paid to \nforeign countries and U.S. \npossessions even if a credit was \nclaimed when figuring the \ncorporation's income tax.\nAttach a schedule showing the type \nof tax, the tax year, and the amount. \nFor more information, see section \n545(b)(1).\nLine 6. Contributions. Figure the \ndeduction using the limitations under \nsections 170(b)(1)(A), (B), (D), and \n(E), but without sections 170(b)(2) \nand (d)(1). When figuring the \nlimitations under section 170(b)(1), \nuse taxable income figured with the \nadjustments (other than the 10% \nlimitation) provided in sections 170(b)\n(2) and (d)(1) and without any \nexpenses and depreciation \ndisallowed under section 545(b)(6).\nLine 7. Net operating loss. Instead \nof the net operating loss deduction \nprovided in section 172, a deduction \nis allowed for the net operating loss \n(as defined in section 172(c)) for the \npreceding tax year figured without the \nspecial dividends-received \ndeductions for corporations.\nLine 10. Total. Include in the total for \nline 10 any deduction for amounts \nused or irrevocably set aside to pay or \nretire qualified indebtedness under \nsection 545(c) (as in effect before \nNovember 5, 1990). See Regulations \nsection 1.545-3. Enter the amount and \n“Section 545(c)” on the dotted line \nnext to line 10.\nLine 12. Dividends paid after the \nend of the tax year. Generally, the \ncorporation can elect to treat \ndividends (other than deficiency \ndividends) paid after the end of the \nyear and before the 16th day of the \n4th month following the end of the tax \nyear as paid during its tax year. \nHowever, a corporation with a fiscal \ntax year ending on June 30, or a \ncorporation with a short tax year \nending anytime in June, can elect to \ntreat dividends (other than deficiency \ndividends) paid after the end of the \nyear and before the 16th day of the \n3rd month following the end of the tax \nyear as paid during its tax year. Enter \nthese dividends on line 12 but not in \nPart VI.\nPart II. Personal Holding \nCompany Income\nNote. The term “ordinary gross \nincome” (used below) means line 3 of \nthe Worksheet. The term “adjusted \nordinary gross income” means line 5 \nof the Worksheet.\nA corporation may be subject to the \nPHC tax if at least 60% of its adjusted \nordinary gross income for the tax year \nis PHC income. Use Part II to figure \nthe amount of the corporation's PHC \nincome. Then, complete line 6 of the \nWorksheet to determine if the \ncorporation is a PHC.\nLine 14b. Dividends excluded. \nDividends received by a U.S. \nshareholder (as defined in section \n951(b)) from a controlled foreign \ncorporation (as defined in section \n957(a)) are excluded from personal \nholding company income under \nsection 543(a)(1)(C). Enter the total \namount of dividends excluded on \nline 14b.\nLine 15b. Amounts excluded. Enter \nthe total of interest excluded on \nline 15b. The following interest can be \nexcluded from PHC income.\n1. Interest constituting rent.\n2. Interest on amounts set aside in \na reserve fund under chapter 533 or \n535 of Title 46, United States Code.\n3. Interest received by a broker or \ndealer (within the meaning of section \n3(a)(4) or (5) of the Securities \nExchange Act of 1934) in connection \nwith:\na. Any securities or money market \ninstruments held as property \ndescribed in section 1221(a)(1),\nb. Margin accounts, or\nc. Any financing for a customer \nsecured by securities or money \nmarket instruments.\n4. Interest from line 4d of the \nWorksheet.\nSee sections 543(a)(1) and 543(b)\n(2)(C) for more information.\nLine 18. Rents. Rents can be \nexcluded from PHC income if both of \nthe following tests are met.\nTest 1. The adjusted income from \nrents (line 18c) is at least 50% of \nadjusted ordinary gross income.\nTest 2. The sum of taxable \ndistributions (Part VI, line 3) and the \ndeduction for dividends paid after the \nend of the tax year (Part I, line 12) is at \nleast equal to:\n1. The excess, if any, of PHC \nincome, over\n2. 10% of ordinary gross income.\nFor this purpose, PHC income \nincludes copyright royalties and \nadjusted income from mineral, oil, and \ngas royalties, but does not include the \namounts from lines 18c and 22.\nIf both of the above tests are met, \nrents can be excluded from PHC \nincome. Do not complete lines 18a \nthrough 18c.\nIf the rents cannot be excluded, \nenter rents (as defined in section \n543(b)(3)) on line 18a. Enter the \namount from line 4a of the Worksheet \non line 18b and complete line 18c.\nSee section 543(a)(2) for more \ninformation.\n-2-\n", "Line 19. Mineral, oil, and gas royal-\nties. Mineral, oil, and gas royalties \ncan be excluded from PHC income if \nall three of the tests below are met.\nTest 1. The adjusted income from \nmineral, oil, and gas royalties \n(line 19c) is at least 50% of adjusted \nordinary gross income.\nTest 2. PHC income is not more \nthan 10% of ordinary gross income.\nFor this purpose, PHC income \nincludes copyright royalties and the \nadjusted income from rents, but does \nnot include line 19c.\nTest 3. The deductions allowable \nunder section 162 (other than \ncompensation for personal services \nrendered by a shareholder and \ndeductions specifically allowable \nunder other sections) are at least 15% \nof adjusted ordinary gross income.\nIf all of the above tests are met, \nmineral, oil, and gas royalties can be \nexcluded from PHC income. Do not \ncomplete lines 19a through 19c.\nIf mineral, oil, and gas royalties are \nnot excluded, enter the total mineral, \noil, and gas royalties (including \nproduction payments and overriding \nroyalties) on line 19a. Enter the \namount from line 4b of the Worksheet \non line 19b and complete line 19c.\nLine 20. Copyright royalties. \nNote. For royalties received in \nconnection with the licensing of \ncomputer software, see below.\nCopyright royalties can be \nexcluded from PHC income if all three \nof the tests below are met.\nTest 1. Income from copyright \nroyalties is at least 50% of ordinary \ngross income. For this purpose, \ncopyright royalties do not include \nroyalties received for the use of, or \nright to use, copyrights or interests in \ncopyrights on works created in whole \nor in part by any shareholder.\nTest 2. PHC income is not more \nthan 10% of ordinary gross income.\nFor this purpose, PHC income \nincludes:\nThe adjusted income from rents \n(line 18c);\nThe adjusted income from mineral, \noil, and gas royalties (line 19c); and\nCopyright royalties received for the \nuse of, or right to use, copyrights on \nworks created in whole or in part by \nany shareholder owning more than \n10% of the corporation's stock.\nPHC income does not include:\nCopyright royalties (other than as \nstated above), or\nDividends from any corporation that \nmeets Test 1 above and Test 3 below, \nand in which the corporation owns at \nleast 50% (by vote and value) of the \nstock.\nTest 3. Total allocable deductions \nallowable under section 162 (other \nthan compensation for personal \nservices rendered by a shareholder, \ndeductions for royalties paid or \naccrued, and deductions specifically \nallowable under other sections) are at \nleast 25% of the excess of:\n1. Ordinary gross income, over\n2. The sum of royalties paid or \naccrued and depreciation for \ncopyright royalties.\nRoyalties received in \nconnection with the licensing of \ncomputer software. Royalties \nreceived in connection with the \nlicensing of computer software can be \nexcluded from PHC income if all four \nof the tests below are met.\nTest 1. The corporation is \nengaged in the active business of \ndeveloping, manufacturing, or \nproducing computer software.\nTest 2. The royalties are at least \n50% of ordinary gross income.\nTest 3. Total allowable deductions \nunder sections 162, 174, and 195 that \nare allocable to the computer software \nbusiness are at least 25% of ordinary \ngross income (or, the average of the \ndeductions for the 5 tax years ending \nwith the current tax year is at least \n25% of the average ordinary gross \nincome for that period).\nTest 4. The sum of taxable \ndistributions (Part VI, line 3) and the \ndeduction for dividends paid after the \nend of the tax year (Part I, line 12) is at \nleast equal to the excess, if any, of:\n1. PHC income (as defined in \nsection 543(d)(5)(B)), over\n2. 10% of ordinary gross income.\nSee section 543(d) for more \ninformation.\nLine 21. Produced film rents. \nProduced film rents can be excluded \nfrom PHC income if the rents \nconstitute at least 50% of ordinary \ngross income. See section 543(a)(5) \nfor the definition of produced film \nrents.\nLine 22. Compensation received \nfor the use of corporation property \nby a 25% or more shareholder. \nThis line applies only to a corporation \nwith other PHC income in excess of \n10% of ordinary gross income. For \npurposes of this limitation, other PHC \nincome is defined in section 543(a)(6)\n(C).\nEnter on line 22 amounts received \nas compensation for the use of, or \nright to use, tangible property of the \ncorporation by or for an individual, \nwho at any time during the tax year \ndirectly or indirectly owned at least \n25% in value of the corporation's \noutstanding stock.\nLine 23. Amounts received under \npersonal service contracts and \nfrom their sale. This line applies \nonly if the individual who has \nperformed, is to perform, or may be \ndesignated to perform such services \nowned at any time during the tax year \n25% or more in value of the \ncorporation's outstanding stock.\nEnter amounts received under a \ncontract that requires the corporation \nto furnish personal services if any \nperson other than the corporation has \nthe right to designate the individual \nwho is to perform the services (or if \nthe individual who is to perform the \nservices is designated in the \ncontract). Also include amounts \nreceived from the sale or other \ndisposition of such a contract.\nLine 26. PHC tax. The tax rate on \nundistributed personal holding \ncompany income is 20%.\nMultiply the amount on Part I, \nline 13, by 20%. Enter the result here \nand on Schedule J (Form 1120), \nline 8, or on the proper line of the \nappropriate tax return.\n-3-\n", "Worksheet for Figuring Ordinary Gross Income, Adjusted Ordinary Gross \nIncome, and the PHC Income Test\nKeep for Your Records\n(see instructions below)\nBefore you begin:\n1. Gross income. Insurance companies, other than life insurance companies, see section 543(c) . . . . . . . . 1 \n2. Less: Gains from the sale or disposition of capital assets and section 1231(b) property\n. . . . . . . . . . . . . . 2 (\n )\n3. Ordinary gross income. Combine lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 \n4. Adjustments:\na Deductions allocable to rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a \nb Deductions allocable to certain royalties and working interests in oil and gas \nwells . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4b \nc Deductions allocable to compensation described in section 543(b)(3)(D) . . . . . . . . . 4c \nd Certain excluded interest income under section 543(b)(2)(C) . . . . . . . . . . . . . . . . . . . 4d \ne Total adjustments. Add lines 4a through 4d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4e \n5. Adjusted ordinary gross income. Subtract line 4e from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 \n6. Complete Part II of Schedule PH. Divide Part II, line 25, by line 5 above. Enter the result as a \npercentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6\n%\nImportant: If line 6 is less than 60%, the corporation is not a PHC. Do not file Schedule PH.\nGenerally, if line 6 is 60% or more and the stock ownership requirement of section 542(a) is met, the corporation is a PHC. \nComplete Parts III and IV. For details and exceptions, see Who Must File and Personal Holding Company, earlier.\nWorksheet Instructions\nLine 1. Gross income. Enter gross \nincome as defined in section 61 and \nthe related regulations.\nLine 4. Adjustments. Ordinary \ngross income on line 3 must be \nadjusted as described below. Each \ntype of income (rents, royalties, \nincome from working interests in oil \nand gas wells, and certain excluded \nrents) is separately adjusted by the \ndeductions allocable to it. Enter the \nallocable deductions on lines 4a, 4b, \nand 4c to the extent of the gross \nincome (for example, enter \ndeductions allocable to royalties on \nline 4b, but do not enter more than the \ngross income from royalties).\nAlso, in figuring adjusted ordinary \ngross income, certain interest income \nis excluded (see the instructions for \nline 4d below).\nLine 4a. Deductions allocable to \nrents. Enter deductions (listed \nbelow) allocable to rents (as defined \nin section 543(b)(3)).\nDepreciation and amortization of \nproperty (other than certain tangible \npersonal property not customarily \nretained by any lessee for more than 3 \nyears).\nProperty taxes.\nInterest.\nRent.\nLine 4b. Deductions allocable to \ncertain royalties and working \ninterests in oil and gas wells. Enter \ndeductions (listed below) allocable to \nmineral, oil, and gas royalties \n(including production payments and \noverriding royalties) and to gross \nincome from a working interest in an \noil or gas well.\nDepreciation and amortization.\nDepletion.\nProperty and severance taxes.\nInterest.\nRent.\nLine 4c. Deductions allocable to \ncompensation. Compensation for \nthe use of, or right to use, tangible \npersonal property manufactured or \nproduced by the corporation does not \ncount as rents if the corporation is \nengaged in substantial manufacturing \nor production of the same type of \nproperty during the tax year. Enter \ndeductions (listed below) allocable to \nthis type of compensation.\nDepreciation and amortization of \nproperty (other than certain tangible \npersonal property).\nProperty taxes.\nInterest.\nRent.\nLine 4d. Certain excluded \ninterest income. Include:\nInterest on a direct obligation of the \nUnited States held for sale by a dealer \nwho is making a primary market for \nthese obligations, and\nInterest on condemnation awards, \njudgments, and tax refunds.\n-4-\n" ]
p5264.pdf	1216 Publ 5264 (PDF)	https://www.irs.gov/pub/irs-pdf/p5264.pdf	[ "1. Introduction\nThe goal of a Form 8300 examination is to promote \nvoluntary compliance by reviewing the cash transaction \nof businesses identified as having a potential filing \nrequirement per IRC Section 6050I.\n2. Exam selection\nA business can be selected several ways for examination. \nSelection methods include, but are not limited to, an \ninitiative, project or referral, because of a questionable or \nunusual cash deposits. We use a centralized case selection \nand review process to enhance consistency of enforcement \nactivities and to focus resources on the areas that have \nthe most positive impact on Form 8300 filing compliance. \nOur tasks include identifying areas of noncompliance, \ndeveloping corrective strategies and assisting with those \nstrategies.\nRepeat examinations. If we examined your business for \nForm 8300 compliance in either of the two previous years \nand proposed no change to the information reported, \nplease contact us as soon as possible so we can see if we \nshould discontinue the examination.\n3. The examination\nA specially trained examiner will notify you by letter that \nyour business has been selected for examination. It will \ninclude a list of items that you or your representative must \nprovide for the examination. We may request that you \nprovide some items before the initial appointment and we \nmay request additional items later.\nYou can authorize someone to represent you if the person \nis eligible to practice before the IRS. If you have someone \nrepresent you in your absence, you must furnish written \nauthorization. You may use Form 2848, Power of Attorney \nand Declaration of Representative, for this authorization.\na. Initial interview. You’ll be asked to explain how your \nbusiness operates and how it receives and records cash. \nThis will help the examiner understand your business and \nrecords to allow them to focus the review and complete the \nexamination in a shorter time.\nb. Information review. The examiner will analyze your \ninformation, perform tests and sample data. The examiner \nmay expand the analysis to include additional details and \nlarger samples until it’s reasonably certain that the business \nis in compliance with IRC Section 6050I.\nc. Requests for additional information. \nThe examiner may require additional information or \ncorrective action prior to concluding the examination. If \nso, the examiner will explain the reason for the request, \ndescribe the information and provide a reasonable \nresponse time.\nd. Closing interview. When the initial field work is \nconcluded, the examiner will explain the findings of the \nexamination and inform you of any proposed penalties.\ne. Closing letter. The final step in the examination \nprocess is a letter explaining the examiner’s conclusions. A \nForm 8300 examination can result in a liability for penalties \nunder IRC Sections 6721 and/or 6722.\nf. Appeal rights. If you don’t agree with the examiner’s \nproposed penalties you may provide a written response \nto the proposed penalties to the examiner and request a \nmeeting with the examiner’s supervisor. If your position \nis not accepted you may file a claim for refund in court \nafter you have paid the penalty amount in full. There is a \npre-assessment appeals process for cases involving the \nIntentional Disregard Penalties described in IRC Sections \n6721(e) and 6722(e).\nThe IRS 8300 Examination Process\n Your Exam Rights\nThe BSA Mission \nTo provide business owners top-quality service by helping them understand and comply with IRC Section 6050I \nand to protect the public interest by applying the law with integrity and fairness to all.\nPublication 5264 (12-2016) Catalog Number 69152R Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
f8927.pdf	1216 Form 8927 (PDF)	https://www.irs.gov/pub/irs-pdf/f8927.pdf	[ "Form 8927\n(Rev. December 2016)\nDepartment of the Treasury \nInternal Revenue Service \nDetermination Under Section 860(e)(4) by a \nQualified Investment Entity\n▶ Information about Form 8927 and its instructions is at www.irs.gov/form8927.\nOMB No. 1545-0123\nFor calendar year 20 \nor tax period beginning\n, 20 \n, and ending\n, 20 \n.\nName of regulated investment company (RIC) or real estate investment trust (REIT)\nEmployer identification number (EIN)\nNumber, street, and room or suite no. (If a P.O. box, see instructions.)\nCity or town, state, and ZIP code\nService Center where the tax return for the year entered above was or will be filed\nSign \nHere\nUnder penalties of perjury, I declare that I have examined this form and to the best of my knowledge and belief, it is true, correct, and complete.\nSignature of officer\nTitle\nDate\nGeneral Instructions\nSection references are to the Internal \nRevenue Code unless otherwise \nnoted. \nPurpose of Form\nFile Form 8927 to make a \ndetermination under section \n860(e)(4). When properly completed \nand filed with the Internal Revenue \nService, Form 8927 will be treated \nas a statement by the taxpayer \nattached to its amendment or \nsupplement to a return of tax for the \nrelevant tax year for purposes of \nsection 860(e)(4). For more \ninformation, see Rev. Proc. 2009-28, \n2009-20 I.R.B. 1011, available at \nwww.irs.gov/irb/2009-20_IRB/ \nar11.html.\nWho Must File\nA RIC or REIT that seeks to make a \nself-determination under section \n860(e)(4) must file Form 8927 with \nthe Internal Revenue Service.\nWhere To File\nFile Form 8927 with the Internal \nRevenue Service, P.O. Box 9941, \nMail Stop 4912, Ogden, UT 84409.\nWhen To File\nFile Form 8927 when the RIC or REIT \nseeks to make a self-determination \nunder section 860(e)(4).\nDate of Determination\nGenerally, the date Form 8927 is \nmailed is the date of determination \nunder section 860(e)(4). See Section \n4 of Rev. Proc. 2009-28 for details.\nSpecific Instructions\nName and Address\nEnter the name and address of the \nRIC or REIT that is filing Form 8927. \nIf the post office doesn't deliver mail \nto the street address and the \ncorporation has a P.O. box, show \nthe number instead.\nIf the RIC or REIT receives its mail \nin care of a third party (such as an \naccountant or an attorney), enter on \nthe street address line “C/O” \nfollowed by the third party’s name \nand street address or P.O. box.\nPaperwork Reduction Act \nNotice\nWe ask for the information on this \nform to carry out the Internal \nRevenue laws of the United States. \nYou are required to give us the \ninformation. We need it to ensure \nthat you are complying with these \nlaws and to allow us to figure and \ncollect the right amount of tax.\nYou are not required to provide \nthe information requested on a form \nthat is subject to the Paperwork \nReduction Act unless the form \ndisplays a valid OMB control \nnumber. Books or records relating to \na form or its instructions must be \nretained as long as their contents \nmay become material in the \nadministration of any Internal \nRevenue law. Generally, tax returns \nand return information are \nconfidential, as required by section \n6103.\nThe time needed to complete and \nfile this form will vary depending on \nindividual circumstances. The \nestimated burden for business \ntaxpayers filing this form is approved \nunder OMB control number \n1545-0123 and is included in the \nestimates shown in the instructions \nfor their business income tax return.\nIf you have comments concerning \nthe accuracy of these time estimates \nor suggestions for making this form \nsimpler, we would be happy to hear \nfrom you. You can send us comments \nfrom www.irs.gov/formspubs/. Click \non “More information” and then on \n“Give us feedback.” Or you can write \nto the Internal Revenue Service; Tax \nForms and Publications Division; 1111 \nConstitution Ave., N.W.; IR-6526; \nWashington, DC 20224. Do not send \nForm 8927 to this office. Instead, see \n“Where To File.”\nCat. No. 37740X\nForm 8927 (Rev. 12-2016)\n▲\n" ]
f9325.pdf	0117 Form 9325 (PDF)	https://www.irs.gov/pub/irs-pdf/f9325.pdf	[ "Catalog Number 12901K\nwww.irs.gov\nForm 9325 (Rev. 1-2017)\nForm 9325 \n(January 2017)\nDepartment of the Treasury - Internal Revenue Service\nAcknowledgement and General Information for \nTaxpayers Who File Returns Electronically\nThank you for participating in IRS e-file.\nTaxpayer name\nTaxpayer address (optional)\n1.\nYour federal income tax return for \nwas filed electronically with the\nSubmission Processing Center. The electronic filing services were provided by\n.\n2.\nYour return was accepted on\nusing a Personal Identification Number (PIN) as your electronic\nsignature. You entered a PIN or authorized the Electronic Return Originator (ERO) to enter or generate a PIN\nfor you. The Submission ID assigned to your return is\n.\n3.\nYour return was accepted on\nAllow 4 to 6 weeks for the processing of your return.\nThe Earned Income Credit or a dependent's exemption on your return may be reduced or disallowed due to a \nchild's name and social security number mismatch.\n4.\nYour electronic funds withdrawal payment request was accepted for processing.\n5.\nYour electronic funds withdrawal payment request was not accepted for processing. Refer to the \"If You Owe \nTax\" section.\n6.\nYour Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, was\naccepted on\n. The Submission ID assigned to your extension\nis\n.\nDO NOT SEND A PAPER COPY OF YOUR RETURN TO THE IRS. \nIF YOU DO, IT WILL DELAY THE PROCESSING OF THE RETURN.\nIf You Need to Make a Change to Your Return\nIf you need to make a change or correct the return you filed electronically, you should send a Form 1040X, Amended U.S. \nIndividual Income Tax Return, to the IRS Submission Processing Center that processes paper returns for your area. The \naddress is available at www.irs.gov, or you can call the IRS toll-free at 1-800-829-1040.\nIf You Need to Ask About Your Refund\nThe IRS notifies your Electronic Return Originator (ERO) when your return is accepted, usually within 48 hours. If your \nreturn was not accepted, the IRS notifies your ERO of the reasons for rejection. If it has been more than three weeks \nsince the IRS accepted your return and you have not received your refund, go to www.irs.gov and click on \"Where's My \nRefund?\" to view your refund status. Exception: If box 3 above is checked, allow 4 to 6 weeks for processing of your \nreturn. A notice will be sent to you advising of changes to your return. \n \nAlso, you can call the TeleTax line at 1-800-829-4477, for automated refund information. You should have available the \nfirst social security number shown on your return, your filing status, and the exact amount of the refund you expect. \nTeleTax gives you the date for mailing or depositing your refund. You should receive your refund check within 30 days of \nthe date given by TeleTax, or within one week of that date, if you chose direct deposit. If you do not receive it by then, or if \nTeleTax does not give your refund information, call the Refund Hotline at 1-800-829-1954.\n", "Catalog Number 12901K\nwww.irs.gov\nForm 9325 (Rev. 1-2017)\nThe IRS uses refunds to cover overdue taxes and notifies you when this occurs. The Fiscal Service offsets refunds \nthrough the Treasury Offset Program to cover past due child support, federal agency non-tax debts such as student loans \nand state income tax obligations. Fiscal Service sends you an offset notice if it applies your refund or part of your refund \nto non-tax debts. If you have questions about the offset, contact the agency identified in the notice. You may also call the \nTreasury Offset Program Call Center at 1-800-304-3107, if you have additional questions.\nIf You Owe Tax\nIf your return has a balance due, you must pay the amount you owe by the prescribed due date. If you paid by electronic \nfunds withdrawal (direct debit) or by credit card, no voucher is needed. The credit card service providers will charge a \nconvenience fee based on the amount of taxes you are paying. The fees and the type of credit or debit cards accepted \nmay vary between providers. You will be told the amount of the fee during the transaction and you will be given the option \nto either continue or end the transaction. For information on paying your taxes electronically, including by credit or debit \ncard, go to www.irs.gov/e-pay. \n \nIf you are not paying electronically you may use Form 1040-V, Payment Voucher, which you can obtain from your \nElectronic Return Originator. If the IRS does not receive your payment by the prescribed due date, you will receive a \nnotice that requests full payment of the tax due, plus penalties and interest. If you can not pay the amount in full, complete \nForm 9465, Installment Agreement Request, which you may file electronically. To apply for an installment agreement \nonline, go to www.irs.gov. You may also order Form 9465 by calling 1-800-TAX-FORM (1-800-829-3676). If approved, the \nIRS charges a user fee to set up an installment agreement.\nIf You Need to Inquire About Your Electronic Funds Withdrawal Payment\nYou may call 1-888-353-4537 to inquire about the status of your electronic funds withdrawal payment. If there is a change \nto the bank account information included on your return, you should call this number to cancel a scheduled payment. You \nshould have available the social security number of the first person listed on the tax return, the payment amount, and the \nbank account number. Cancellation requests must be received no later than 11:59 p.m. E.T. two business days prior to \nthe scheduled payment date.\nTax Refund Related Financial Products\nFinancial institutions offer a variety of financial products to taxpayers based on their refunds. Contracts for financial \nproducts are between you and the financial institution. The IRS is not associated with the contract. If you have questions \nabout tax refund related products, contact your Electronic Return Originator or the lender.\nInstructions for Electronic Return Originators\nLine 2 - PIN Presence Indicator - Check box 2 if the taxpayer entered a PIN or authorized the ERO to enter or generate \nthe PIN for the taxpayer, and the Acknowledgement File PIN Presence Indicator is a \"Practitioner PIN,\" \"Self-Select PIN\" \nor \"Online Filer PIN.\" Form 8879, IRS e-file Signature Authorization, is required if the ERO enters or generates the PIN or \nif the Practitioner PIN method is used. Use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file \nReturn, to send required paper forms or supporting documentation listed next to the form check boxes (do not \nsend Forms W-2, W-2G, or 1099R). \n \nLine 3 - Exception Processing - Check box 3 if the Acknowledgement File Acceptance Code equals \"Exception.\" The \nacceptance code indicates that this return has been previously rejected and this subsequent submission still has invalid \ndata. \n \nLine 4 - Payment Acknowledgement Literal - Check box 4 if the taxpayer requested to use electronic funds withdrawal to \npay the balance due, and the Acknowledgement File Payment Acknowledgement Literal field equals \"Payment Request \nReceived.\" \n \nLine 5 - Payment Acknowledgement Literal - Check box 5 if the taxpayer requested to use electronic funds withdrawal to \npay the balance due, and the Acknowledgement File Payment Acknowledgement Literal field does not equal \"Payment \nRequest Received.\" If box 5 is checked, inform the taxpayer that he/she must pay by check, money order, debit card, or \ncredit card. \n \nNote: EROs can use the Acknowledgement File information, translated by the transmitter, to complete Form 9325.\n" ]
f972.pdf	1216 Form 972 (PDF) 1	https://www.irs.gov/pub/irs-pdf/f972.pdf	[ "Form 972\n(Rev. December 2016) \nDepartment of the Treasury \nInternal Revenue Service \nConsent of Shareholder To Include \nSpecific Amount in Gross Income \n(Under Section 565 of the Internal Revenue Code) \n(Send this form to the corporation claiming the deduction for consent dividends.) \n▶ Information about Form 972 and its instructions is at www.irs.gov/form972. \nOMB No. 1545-0043 \nName of shareholder \nIdentifying number (see instructions) \nNumber, street, and room or suite no. (If a P.O. box, see instructions.) \nCity or town, state or province, country, and ZIP or foreign postal code \n1 \nThe shareholder named above agrees to include $\nin gross income on its tax return for the tax year \nbeginning\n(Month, day, year)\nand ending\n(Month, day, year)\n. This amount is treated as a taxable dividend to\nthe shareholder on the stock of the\n(Name of corporation) \n(Number, street, and room or suite no.) (City or town, state or province, country, and ZIP or foreign postal code) (If a P.O. box, see instructions.) \nNote: If the amount to be included in gross income (on line 1, above) is different than the total shown on Schedule A, line 4, attach a \nstatement to Form 972 explaining the reason and authority for the discrepancy. \nSchedule A \nStatement of Shares in Each Class of Stock Owned by the Shareholder on the Last Day of the \nCorporation’s Tax Year \n2 Enter the last day of the corporation’s tax year ▶\n(Month, day, year)\nConsent is given to include a specific amount in gross income based on the shares of stock owned on the last day of the \ncorporation’s tax year as shown below. \nClass of stock \nNumber of shares \nCertificate numbers \nAmount of consent \ndistribution allocable to \neach class of stock owned \n3 \n$ \n4 Total consent distribution .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n▶\n$ \nSignature \nUnder penalties of perjury, I declare that I have examined this consent, including accompanying schedules and statements, and to the best of my \nknowledge and belief, it is true, correct, and complete. \nConsenting shareholder ▶\nTitle ▶\nDate ▶\nFor Paperwork Reduction Act Notice, see back of form. \nCat. No. 17058E \nForm 972 (Rev. 12-2016) \n", "Form 972 (Rev. 12-2016) \nPage 2 \nGeneral Instructions \nPurpose of form. Form 972 is used \nby a shareholder who agrees to \nreport a consent dividend as taxable \nincome in the form of a dividend on \nthe shareholder’s own tax return \neven though the shareholder \nreceives no actual cash distribution \nof the consented amounts. A \ndividend is a consent dividend only \nif it would have been included in the \nshareholder’s gross income if it was \nactually paid. If the shareholder \nagrees to treat the dividend as \ntaxable, the corporation may be able \nto claim a consent dividend \ndeduction on its income tax return. \nAlso, the shareholder increases its \nbasis in the stock of that corporation \nin the amount of the consent \ndividend for which the shareholder is \ntaxed. \nWho may file. A shareholder who \nagrees to treat the consent dividend \nas a taxable dividend must complete \nand send Form 972 to the \ncorporation that will claim the \nconsent dividend as a deduction. \nWhen and where to file. Send the \ncompleted Form 972 to the \ncorporation by the due date of the \ncorporation’s tax return for the tax \nyear the corporation will claim the \nconsent dividends as a deduction. \nThe corporation must attach Form \n973, Corporation Claim for \nDeduction for Consent Dividends, \nand a copy of each completed Form \n972 to its income tax return. \nNote: The shareholder must report \nthe consent dividend as a taxable \ndividend in the same tax year the \ncorporation will claim the consent \ndividend deduction. For example, \nthe corporation has a fiscal tax year \nthat begins on July 1, 2016, and \nends on June 30, 2017. In \nNovember 2016, a calendar year \nshareholder agrees to a consent \ndividend and sends a completed \nForm 972 to the corporation. The \ncorporation claims the consent \ndividend deduction on its tax return \nfor the fiscal year ending on June \n30, 2017. The shareholder reports \nthe consent dividend as a taxable \ndividend on its tax return filed for \nthe calendar year ending on \nDecember 31, 2017. \nIdentifying number. Individuals \nenter their social security number. \nAll others enter their employer \nidentification number. \nAddress. Include the room, suite, or \nother unit number after the street \naddress. If the Post Office doesn't \ndeliver mail to the street address \nand the shareholder has a P.O. box, \nshow the box number instead of the \nstreet address. \nSignature. Form 972 must be \nsigned by the shareholder. If the \nshareholder is a partnership, one of \nthe partners must sign. If the \nshareholder is an estate or trust, the \nfiduciary or officer representing the \nestate or trust must sign. For a \ncorporate shareholder, the \npresident, vice president, treasurer, \nassistant treasurer, chief accounting \nofficer, or other authorized officer \n(such as tax officer) must sign the \nconsent. \nThe shareholder’s attorney or \nagent may sign this consent if he or \nshe is specifically authorized by a \npower of attorney which, if not \npreviously filed, must accompany \nForm 972. \nPaperwork Reduction Act \nNotice \nWe ask for the information on this \nform to carry out the Internal \nRevenue laws of the United States. \nYou are required to give us the \ninformation. We need it to ensure \nthat you are complying with these \nlaws and to allow us to figure and \ncollect the right amount of tax. \nYou are not required to provide \nthe information requested on a form \nthat is subject to the Paperwork \nReduction Act unless the form \ndisplays a valid OMB control \nnumber. Books or records relating to \na form or its instructions must be \nretained as long as their contents \nmay become material in the \nadministration of any Internal \nRevenue law. Generally, tax returns \nand return information are \nconfidential, as required by section \n6103. \nThe time needed to complete and \nfile this form will vary depending on \nindividual circumstances. The \nestimated burden for individuals is \napproved under OMB control \nnumber 1545-0074, the estimated \nburden for businesses is approved \nunder OMB number 1545-0123, and \nthe estimated burden for all others \nwho file this form is shown below. \nRecordkeeping .\n. 3 hrs., 35 min.\nLearning about the \nlaw or the form\n.\n.\n.\n.\n. 6 min.\nPreparing the form .\n.\n.\n. 9 min.\nIf you have comments concerning \nthe accuracy of these time estimates \nor suggestions for making this form \nsimpler, we would be happy to hear \nfrom you. You can send us \ncomments from \nwww.irs.gov/forms-pubs. Click on \n“More information” and then on \n“Give us feedback.” Or you can write \nto Internal Revenue Service, Tax \nForms and Publications Division, \n1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. \nDo not send the tax form to this \noffice. Instead, see When and where \nto file on this page. \n" ]
f8050.pdf	1116 Form 8050 (PDF)	https://www.irs.gov/pub/irs-pdf/f8050.pdf	[ "Form 8050 \n(November 2016) \nDepartment of the Treasury \nInternal Revenue Service \nDirect Deposit of Corporate Tax Refund \n▶ Attach to Form 1120 or 1120S. \n▶ Information about Form 8050 and its instructions is at www.irs.gov/form8050. \nOMB No. 1545-0123 \nName of corporation (as shown on tax return) \nEmployer identification number \nPhone number (optional) \n1. \nRouting number (must be nine digits). The first two digits must be between 01 and 12 or 21 through 32. \n2. \nAccount number (include hyphens but omit spaces and special symbols): \n3. Type of account (one box \nmust be checked): \nChecking \nSavings \nGeneral Instructions \nSection references are to the Internal Revenue \nCode unless otherwise noted.\nPurpose of Form \nFile Form 8050 to request that the IRS deposit \na corporate income tax refund (including a \nrefund of $1 million or more) directly into an \naccount at any U.S. bank or other financial \ninstitution (such as a mutual fund or brokerage \nfirm) that accepts direct deposits. \nThe benefits of a direct deposit include a \nfaster refund, the added security of a \npaperless payment, and the savings of tax \ndollars associated with the reduced \nprocessing costs. \nWho May File \nOnly corporations requesting a direct deposit \nof refund with its original Form 1120 or 1120S \nmay file Form 8050. \nThe corporation is not eligible to request a \ndirect deposit if: \n• The receiving financial institution is a foreign \nbank or a foreign branch of a U.S. bank, or \n• The corporation has applied for an \nemployer identification number but is filing its \ntax return before receiving one. \nNote: For other corporate tax returns, \nincluding Form 1120X, Amended U.S. \nCorporation Income Tax Return, and Form \n1139, Corporation Application for Tentative \nRefund, a corporation may request a direct \ndeposit of refunds of $1 million or more by \nfiling Form 8302, Electronic Deposit of Tax \nRefund of $1 Million or More. \nConditions Resulting in a \nRefund by Check \nIf the IRS is unable to process this request for \na direct deposit, a refund by check will be \ngenerated instead. Reasons for not \nprocessing a request include: \n• The name of the corporation on the tax \nreturn does not match the name on the \naccount. \n• The financial institution rejects the direct \ndeposit because of an incorrect routing or \naccount number. \n• The corporation fails to indicate the type of \naccount the deposit is to be made to (that is, \nchecking or savings). \nHow To File \nAttach Form 8050 to the corporation’s Form \n1120 or 1120S after Schedule N (Form 1120),\nif applicable. To ensure that the corporation’s \ntax return is correctly processed, see \nAssembling the Return in the instructions for \nForm 1120 or 1120S. \nSpecific Instructions \nLine 1. Enter the financial institution’s routing \nnumber and verify that the institution will \naccept a direct deposit. See the sample \ncheck below for an example of where the \nrouting number may be shown. \nFor accounts payable through a financial \ninstitution other than the one at which the \naccount is located, check with your financial \ninstitution for the correct routing number. Do \nnot use a deposit slip to verify the routing \nnumber. \nLine 2. Enter the corporation’s account \nnumber. Enter the number from left to right \nand leave any unused boxes blank. See the \nsample check below for an example of where \nthe account number may be shown. \nPaperwork Reduction \nAct Notice \nWe ask for the information on this form to \ncarry out the Internal Revenue laws of the \nUnited States. You are required to give us \nthe information. We need it to ensure that \nyou are complying with these laws and to \nallow us to figure and collect the right \namount of tax. \nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB control \nnumber. Books or records relating to a form \nor its instructions must be retained as long as \ntheir contents may become material in the \nadministration of any Internal Revenue law. \nGenerally, tax returns and return information \nare confidential, as required by section 6103. \nThe time needed to complete and file this \nform will vary depending on individual \ncircumstances. The estimated burden for \nbusiness taxpayers filing this form is \napproved under OMB control number \n1545-0123 and is included in the estimates \nshown in the instructions for their business \nincome tax return.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, we \nwould be happy to hear from you. You can \nwrite to the IRS at the address listed in the \ninstructions of the tax return with which this \nform is filed. \nSample Check \nABC Corporation \n123 Main Street \nAnyplace, NJ 07000 \nRouting \nnumber \n(line 1) \nAccount \nnumber \n(line 2) \nNote: The routing and account numbers may be in different places on the corporation’s check. \nCat. No. 30211X \nForm 8050 (11-2016) \n" ]
f1120x.pdf	1116 Form 1120-X (PDF)	https://www.irs.gov/pub/irs-pdf/f1120x.pdf	[ "Form 1120X \n(Rev. November 2016) \nDepartment of the Treasury \nInternal Revenue Service \nAmended U.S. Corporation Income Tax Return\n ▶ Information about Form 1120X and its instructions is at www.irs.gov/form1120x.\nOMB No. 1545-0123\nFor tax year ending\n▶\n(Enter month and year.) \nPlease \nType \nor \nPrint \nName \nEmployer identification number \nNumber, street, and room or suite no. If a P.O. box, see instructions.\nCity or town, state, and ZIP code \nTelephone number (optional) \nEnter name and address used on original return. If same as above, write “Same.”\nInternal Revenue Service Center \nwhere original return was filed \n▲\nFill in applicable items and use Part II on the back to explain any changes \nPart I \nIncome and Deductions (see instructions)\n(a) As originally \nreported or as \npreviously adjusted \n(b) Net change — \nincrease or (decrease) — \nexplain in Part II \n(c) Correct amount \n1 \nTotal income .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nTotal deductions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nTaxable income. Subtract line 2 from line 1 .\n.\n.\n.\n3 \n4 \nTotal tax .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \nPayments and Credits (see instructions) \n \n \n \n5a\nOverpayment in prior year allowed as a credit .\n.\n.\n5a \nb Estimated tax payments .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5b \nc Refund applied for on Form 4466 .\n.\n.\n.\n.\n.\n.\n5c \nd Subtract line 5c from the sum of lines 5a and 5b .\n.\n5d \ne Tax deposited with Form 7004 .\n.\n.\n.\n.\n.\n.\n.\n5e \nf \nCredit from Form 2439 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5f \ng Credit for federal tax on fuels and other refundable \ncredits .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5g\n6 \nTax deposited or paid with (or after) the filing of the original return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nAdd lines 5d through 6, column (c) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \nOverpayment, if any, as shown on original return or as later adjusted .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \n9 \nSubtract line 8 from line 7 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \nTax Due or Overpayment (see instructions) \n10 \nTax due. Subtract line 9 from line 4, column (c). If paying by check, make it payable to the \n“United States Treasury” .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n10 \n11 \nOverpayment. Subtract line 4, column (c), from line 9 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n11 \n12 \nEnter the amount of line 11 you want: Credited to 20 \nEstimated tax ▶\nRefunded ▶\n12 \nSign \nHere\nUnder penalties of perjury, I declare that I have filed an original return and that I have examined this amended return, including accompanying \nschedules and statements, and to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer \n(other than taxpayer) is based on all information of which preparer has any knowledge.\n▲\nSignature of officer\nDate\n▲\nTitle\nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed \nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm’s EIN ▶\nPhone no. \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 11530Z \nForm 1120X (Rev. 11-2016) \n", "Form 1120X (Rev. 11-2016) \nPage 2 \nPart II \nExplanation of Changes to Items in Part I (Enter the line number from Part I for the items you are \nchanging, and give the reason for each change. Show any computation in detail. Also, see What To Attach \nin the instructions.) \nIf the change is due to a net operating loss carryback, a capital loss carryback, or a general business credit carryback, see \nCarryback Claims in the instructions, and check here \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nForm 1120X (Rev. 11-2016) \n", "Form 1120X (Rev. 11-2016) \nPage 3 \nFuture Developments\nFor the latest information about developments related to Form \n1120X and its instructions, such as legislation enacted after they \nwere published, go to www.irs.gov/form1120x.\nGeneral Instructions \nSection references are to the Internal Revenue Code unless \notherwise noted. \nPurpose of Form \nUse Form 1120X to: \n• Correct a Form 1120 as originally filed, or as later adjusted by \nan amended return, a claim for refund, or an examination, or \n• Make certain elections after the prescribed deadline (see \nRegulations sections 301.9100-1 through 3). \nDo not use Form 1120X to... Instead, use . . .\nApply for a quick refund of \nestimated tax \nForm 4466, Corporation \nApplication for Quick Refund \nof Overpayment of Estimated \nTax \nObtain a tentative refund of \ntaxes due to: \n• A net operating loss (NOL) \ncarryback \n• A net capital loss carryback \n• An unused general business \ncredit carryback \n• A claim of right adjustment \nunder section 1341(b)(1) \nForm 1139, Corporation \nApplication for Tentative \nRefund \nNote: Use Form 1139 only if 1 \nyear or less has passed since \nthe tax year in which the \ncarryback or adjustment \noccurred. Otherwise, use Form \n1120X. \nRequest IRS approval for a \nchange in accounting method \nForm 3115, Application for \nChange in Accounting Method \nWhen To File \nFile Form 1120X only after the corporation has filed its original \nreturn. Generally, Form 1120X must be filed within 3 years after \nthe date the corporation filed its original return or within 2 years \nafter the date the corporation paid the tax (if filing a claim for a \nrefund), whichever is later. A return filed before the due date is \nconsidered filed on the due date. A Form 1120X based on an \nNOL carryback, a capital loss carryback, or general business \ncredit carryback generally must be filed within 3 years after the \ndue date (including extensions) of the return for the tax year of \nthe NOL, capital loss, or unused credit. A Form 1120X based on \na bad debt or worthless security must be filed within 7 years \nafter the due date of the return for the tax year in which the debt \nor security became worthless. See section 6511 for more \ndetails and other special rules. \nNote: It often takes 3 to 4 months to process Form 1120X. \nPrivate delivery services. Corporations can use certain private \ndelivery services designated by the IRS to meet the “timely \nmailing as timely filing” rule for tax returns. See the Instructions \nfor Form 1120 for more information.\nWhat To Attach \nIf the corrected amount involves an item of income, deduction, \nor credit that must be supported with a schedule, statement, or \nform, attach the appropriate schedule, statement, or form to \nForm 1120X. Include the corporation’s name and employer \nidentification number on any attachments. See the instructions \nfor the applicable Form 1120 for the tax year of the claim for a \nlist of forms that may be required. \nIn addition, if the corporation requests that the IRS \nelectronically deposit a refund of $1 million or more, attach \nForm 8302, Electronic Deposit of Tax Refund of $1 Million or \nMore. \nTax Shelters \nIf the corporation’s return is being amended for a tax year in \nwhich the corporation participated in a “reportable transaction,” \nattach Form 8886, Reportable Transaction Disclosure \nStatement. If a reportable transaction results in a loss or credit \ncarried back to a prior tax year, attach Form 8886 for the \ncarryback years. \nCarryback Claims \nIf Form 1120X is used as a carryback claim, attach copies of \nForm 1120, page 1 and the tax computation page, for both the \nyear the loss or credit originated and for the carryback year. \nAlso attach any other forms, schedules, or statements that are \nnecessary to support the claim, including a statement that \nshows all adjustments required to figure any NOL that was \ncarried back. At the top of the forms or schedules attached, \nwrite “Copy Only—Do Not Process.” \nCarryback of an eligible small business credit (ESBC). If the \ncorporation is an eligible small business (as defined in section \n38(c)(5)(B)) and is using Form 1120X to claim a carryback of an \nunused ESBC, enter “SBJA 2012” at the top of Form 1120X. For \ndetails and special rules for an ESBC, see the Instructions for \nForm 3800.\nInformation on Income, Deductions, Tax \nComputation, etc. \nFor information on income, deductions, tax computation, etc., \nsee the instructions for the tax return for the tax year being \namended. \n▲\n!\nCAUTION\nDeductions for such items as charitable contributions \nand the dividends-received deduction may have to be \nrefigured because of changes made to items of \nincome or expense.\nWhere To File \nFile this form at the applicable Internal Revenue Service Center \nwhere the corporation filed its original return. \nSpecific Instructions \nTax Year \nIn the space above the employer identification number, enter \nthe ending month and year of the calendar or fiscal year for the \ntax return being amended. \nAddress \nIf the post office does not deliver mail to the street address and \nthe corporation has a P.O. box, show the box number instead. \n", "Form 1120X (Rev. 11-2016) \nPage 4 \nIf the corporation receives its mail in care of a third party \n(such as an accountant or an attorney), enter on the street \naddress line “C/O” followed by the third party’s name and street \naddress or P.O. box. \nColumn (a) \nEnter the amounts from the corporation’s return as originally \nfiled or as it was later amended. If the return was changed or \naudited by the IRS, enter the amounts as adjusted. \nColumn (b) \nEnter the net increase or net decrease for each line being \nchanged. Use parentheses around all amounts that are \ndecreases. Explain the increase or decrease in Part II. \nColumn (c) \nNote: Amounts entered on lines 1 through 4 in column (c) must \nequal the amounts that would be entered on the applicable lines \nof the tax return if all adjustments and corrections were taken \ninto account. \nLines 1 and 2. Add the increase in column (b) to the amount in \ncolumn (a) or subtract the column (b) decrease from column (a). \nEnter the result in column (c). For an item that did not change, \nenter the amount from column (a) in column (c). \nLine 4. Figure the new amount of tax using the taxable income \non line 3, column (c). Use Schedule J, Form 1120, of the original \nreturn to make the necessary tax computation. \nLine 5e. Enter the amount of tax deposited with Form 7004, \nApplication for Automatic Extension of Time To File Certain \nBusiness Income Tax, Information, and Other Returns. \nLine 5g. Include on line 5g any write-in credits or payments, \nsuch as the credit for tax on ozone-depleting chemicals or \nbackup withholding. \nLine 8. Enter the amount from the “Overpayment” line of the \noriginal return, even if the corporation chose to credit all or part \nof this amount to the next year’s estimated tax. This amount \nmust be considered in preparing Form 1120X because any \nrefund due from the original return will be refunded separately \n(or credited to estimated tax) from any additional refund claimed \non Form 1120X. If the original return was changed by the IRS \nand the result was an additional overpayment of tax, also \ninclude that amount on line 8. \nLine 10. Tax due. If the corporation does not use electronic \nfunds transfers, including the Electronic Federal Tax Payment \nSystem (EFTPS), enclose a check with this form and make it \npayable to the “United States Treasury.” \nLine 11. Overpayment. If the corporation is entitled to a refund \nlarger than the amount claimed on the original return, line 11 will \nshow only the additional amount of overpayment. This \nadditional amount will be refunded separately from the amount \nclaimed on the original return. The IRS will figure any interest \ndue and include it in the refund. \nLine 12. Enter the amount, if any, to be applied to the \nestimated tax for the next tax period. Also, enter that tax \nperiod. No interest will be paid on this amount. The election to \napply part or all of the overpayment to the next year’s \nestimated tax is irrevocable. \nWho Must Sign \nThe return must be signed and dated by: \n• The president, vice president, treasurer, assistant treasurer, \nchief accounting officer, or \n• Any other corporate officer (such as tax officer) authorized to \nsign. \nIf a return is filed on behalf of a corporation by a receiver, \ntrustee, or assignee, the fiduciary must sign the return, instead \nof the corporate officer. A return signed by a receiver or trustee \nin bankruptcy on behalf of a corporation must be filed with a \ncopy of the order or instructions of the court authorizing signing \nof the return. \nIf an employee of the corporation completes Form 1120X, the \npaid preparer’s space should remain blank. Anyone who \nprepares Form 1120X but does not charge the corporation \nshould not complete that section. Generally, anyone who is \npaid to prepare the return must sign it and fill in the “Paid \nPreparer Use Only” area. \nSee the Instructions for Form 1120 for more information. \nPaperwork Reduction Act Notice. We ask for the information \non this form to carry out the Internal Revenue laws of the \nUnited States. You are required to give us the information. We \nneed it to ensure that you are complying with these laws and to \nallow us to figure and collect the right amount of tax. \nYou are not required to provide the information requested on \na form that is subject to the Paperwork Reduction Act unless \nthe form displays a valid OMB control number. Books or \nrecords relating to a form or its instructions must be retained as \nlong as their contents may become material in the \nadministration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by \nsection 6103. \nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated burden \nfor business taxpayers filing this form is approved under OMB \ncontrol number 1545-0123 and is included in the estimates \nshown in the instructions for their business income tax return.\nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making this form simpler, we would \nbe happy to hear from you. You can send us comments from \nwww.irs.gov/formspubs. Click on “More Information” and then \non “Give us feedback.” Or you can write to the Internal Revenue \nService, Tax Forms and Publications, 1111 Constitution Ave. \nNW, IR-6526, Washington, DC 20224. Do not send the tax form \nto this address. Instead, see Where To File, earlier.\n" ]
f973.pdf	1116 Form 973 (PDF) 1	https://www.irs.gov/pub/irs-pdf/f973.pdf	[ "Form 973 \n(Rev. November 2016) \nDepartment of the Treasury \nInternal Revenue Service \nCorporation Claim for Deduction \nfor Consent Dividends \n(Under Section 561 of the Internal Revenue Code) \n▶ Information about Form 973 and its instructions is at www.irs.gov/form973. \nFor tax year beginning \n, 20 \n, and ending \n, 20 \n. \nOMB No. 1545-0123 \nName of corporation \nEmployer identification number \nClass of stock \nNumber of shares \noutstanding on first \nday of tax year \nNumber of shares \noutstanding on last \nday of tax year \nDescription of dividend rights \nActual distributions per share \nmade in tax year* \n* If a distribution was not made on all shares of any class, describe any unequal treatment: \nDescribe any other changes in outstanding stock during the tax year: \n(Use more sheets if necessary.) \nFor Paperwork Reduction Act Notice, see back of form. \nCat. No. 17059P \nForm 973 (Rev. 11-2016) \n", "Form 973 (Rev. 11-2016) \nPage 2 \nIf any stock outstanding on the last day of the tax year is entitled to cumulative dividends, show the amount for earlier years unpaid \nat the beginning of the tax year. Give the class or classes of stock involved. \n(Use more sheets if necessary.) \nInstructions \nSection references are to the Internal Revenue Code unless \notherwise noted. \nPurpose of form. Form 973 is filed by a corporation claiming a \nconsent dividend deduction under section 565. \nWho may file. The consent dividend provisions apply to \ncorporations that reasonably believe that they are subject to the \naccumulated earnings tax, personal holding companies, foreign \npersonal holding companies, regulated investment companies, \nand real estate investment trusts. \nLimitations. A consent dividend deduction may only be taken \nas to the amount stated on Form(s) 972 (see below), for \n“consent stock” (as defined in section 565(f)(1)), which is not a \n“preferential dividend” (as defined in section 562(c)), and which \nwould constitute a “dividend” (as defined in section 316) if \nactually paid. \nHow to file. Attach Form 973 to the corporation’s income tax \nreturn for the tax year the corporation claims the consent \ndividend deduction. \nFor each shareholder who agreed to treat the consent \ndividend as a taxable dividend, the corporation must also \nattach to its income tax return either the signed Form 972, \nConsent of Shareholder To Include Specific Amount in Gross \nIncome, or an unsigned Form 972 with the same information \nstated on the signed Form 972. If the corporation submits an \nunsigned Form 972, it must retain the original, signed Form 972 \nin its records. \nNonresident aliens and foreign shareholders. If the \ncorporation receives a Form 972 from a nonresident alien or \nother foreign shareholder, the corporation must pay any \nwithholding tax it would have withheld if the dividend had been \nactually paid (see Regulations section 1.565-5(a) and sections \n1441 and 1442). \nUse the following forms to report and send the tax withheld. \n• Form 1042, Annual Withholding Tax Return for U.S. Source \nIncome of Foreign Persons; \n• Form 1042-S, Foreign Person’s U.S. Source Income Subject \nto Withholding; and \n• Form 1042-T, Annual Summary and Transmittal of Forms \n1042-S. \nSee the instructions for these forms for more detailed \ninformation on filing and transmitting the payment. \nPaperwork Reduction Act Notice. We ask for the information \non this form to carry out the Internal Revenue laws of the United \nStates. You are required to give us the information. We need it \nto ensure that you are complying with these laws and to allow \nus to figure and collect the right amount of tax. \nYou are not required to provide the information requested on \na form that is subject to the Paperwork Reduction Act unless \nthe form displays a valid OMB control number. Books or \nrecords relating to a form or its instructions must be retained as \nlong as their content may become material in the administration \nof any Internal Revenue law. Generally, tax returns and return \ninformation are confidential, as required by section 6103. \nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated burden \nfor business taxpayers filing this form is approved under OMB \ncontrol number 1545-0123 and is included in the estimates \nshown in the instructions for their business income tax return.\nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making this form simpler, we would \nbe happy to hear from you. You can write to the Internal \nRevenue Service at the address listed in the instructions of the \ntax return with which this form is filed. \n" ]
f13973.pdf	1116 Form 13973 (PDF)	https://www.irs.gov/pub/irs-pdf/f13973.pdf	[ "Form 13973 \n(November 2016) \nHealth Coverage Tax Credit (HCTC) Blank Payment Coupon \nDepartment of the Treasury–Internal Revenue Service \nOMB Number \n1545-1891\nInstructions \nUse this HCTC payment coupon if you received a notification letter from the IRS stating you have successfully enrolled in \nthe HCTC Program.\nStep 1: Complete the information requested in the spaces provided directly below. You can find your HCTC \nParticipant Identification Number at the top of your enrollment notification letter. We strongly recommend \nthat you complete Step 1 prior to printing, as it will auto-populate the coupon below. Electronic completion of \nthis form will assist with the accurate and timely processing of your payment. \nHCTC Participant Identification Number: \nRe-enter HCTC Participant Identification Number: \nParticipant Name: \nStreet Address: \nCity, State and Zip: \nAmount Paid: \n$ \n, \n. \nStep 2: Print this document. \nStep 3: Cut off the payment coupon where indicated below. \nStep 4: Send the payment coupon along with your payment to: \nUS Treasury – HCTC \nP.O. Box 970023 \nSt. Louis, MO 63197-0023 \nPayment Details \nThe HCTC Program accepts the following payment methods by mail: personal check, business check, certified check, \ncashier's check, and money order. Make your check payable to US Treasury – HCTC. Write your HCTC Participant \nIdentification Number on your check. Checks must be drawn from a bank within the United States. Checks will be \nprocessed upon receipt; post-dated checks will not be held for a later deposit. When you provide a check as payment, you \nauthorize the HCTC Program to process the payment as a check transaction. \nFailure to provide all required information could delay processing of your payment. \nCatalog Number 51388X\nwww.irs.gov\nForm 13973 (Rev. 11-2016)\nCut along this line and remit the below payment coupon with your payment. \nHCTC Participant \nIdentification Number:\nParticipant Name: \nStreet Address: \nCity, State and Zip: \nAmount Paid: \n$ \n, \n. \nPlease make payments payable to: \nUS Treasury – HCTC \nP.O. Box 970023 \nSt. Louis, MO 63197-0023 \nPlease do not write below this line. Do not send cash. Do not fold, staple, or paper clip this coupon. \nPrivacy ACT and PAPERWORK REDUCTION ACT NOTICE. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Your response is voluntary. The following \ninformation is provided to comply with the Privacy Act of 1974 (P.L. 93-579). All information collected on this form is required under the provisions of 31 U.S.C. 3322 and 31 CFR 210. This information will be \nused by the Treasury Department to transmit payment data, by electronic means to vendor's financial institution. Failure to provide the requested information may delay or prevent the receipt of payments \nthrough the Automated Clearing House Payment System. \nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form \nor its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required \nby code section 6103. The estimated average time to complete this form is 10 minutes. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we \nwill be happy to hear from you. You can write to the Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.\n" ]
f8966c.pdf	1216 Form 8966-C (PDF)	https://www.irs.gov/pub/irs-pdf/f8966c.pdf	[ "DO NOT STAPLE\nForm 8966-C\n(Rev. December 2016)\nDepartment of the Treasury \nInternal Revenue Service\nCover Sheet for Form 8966 Paper Submissions\nOMB No. 1545-2246\nName of filer\nTaxpayer Identification Number (TIN)\nGlobal Intermediary Identification Number (GIIN)\n.\n.\n.\nNumber, street, and room or suite no.\nCity or town, state or province, country, and ZIP or foreign postal code \n1\nType of paper Forms 8966 attached (check only one box):\nOriginal\nAmended\nCorrected\nVoided\n2\nNumber of paper Forms 8966 attached ▶\nCaution: Please ensure only one box is checked on line 1. If this transmittal is submitting corrected, amended, or voided \nreports, please ensure all attached Forms 8966 submitted under this cover sheet are correctly marked and consistent \nwith the box checked on line 1.\nPlease return this entire page to the Internal Revenue Service.\nSign \nHere\nI declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, \ncorrect, and complete.\n▲\nYour signature\nTitle\nDate\nDaytime phone number\nInstructions\nPurpose of form. Use this form to transmit paper Forms 8966, \nFATCA Report, to the Internal Revenue Service. Use a separate \nForm 8966-C to transmit each type of Form 8966 (see the \ninstructions for line 1).\nElectronic filing requirement. Unless you have a hardship \nwaiver, you must file Forms 8966 electronically. If you submit \nForms 8966 electronically, do not use Form 8966-C.\nWhere and when to file. Send Form 8966-C (and the paper \nForms 8966 being transmitted) to:\nInternal Revenue Service \nFATCA, Stop 6052 AUSC \n3651 South IH 35 \nAustin, Texas 78741\nSend Form 8966-C and paper Forms 8966 by the due date \nspecified in the instructions for Form 8966. \nIdentifying information at top of form. The identifying \ninformation of the filer named on this form must be the same as \nthe information entered on Forms 8966. If you have been \nassigned a GIIN by the IRS, enter that number on the line for \nGIIN. If you do not have a GIIN, enter your EIN on the line for \nTIN.\nLine 1. Check the box for the type of paper Forms 8966 \n(original, amended, corrected, or voided) you are transmitting. \nCheck only one box. Each type must be transmitted with a \nseparate Form 8966-C. See the Instructions for Form 8966 for \nwhen to file an amended, corrected, or voided Form 8966.\nLine 2. Enter the number of paper Forms 8966 attached to the \nForm 8966-C. Please ensure all attached Forms 8966 submitted \nunder this cover sheet are correctly marked and consistent with \nthe box checked on line 1.\nPaperwork Reduction Act Notice. The time needed to \ncomplete and file this form will vary depending on individual \ncircumstances. The estimated average time is 7 minutes.\nFor Paperwork Reduction Act Notice, see Form 8966.\nCat. No. 67369U\nForm 8966-C (Rev. 12-2016)\n" ]
p534.pdf	1116 Publ 534 (PDF)	https://www.irs.gov/pub/irs-pdf/p534.pdf	[ "Contents\nIntroduction . . . . . . . . . . . . . . . . . . 1\nChapter 1. Accelerated Cost \nRecovery System (ACRS) \n. . . . . . 2\nACRS Defined\n. . . . . . . . . . . . . . 2\nWhat Can and Cannot Be \nDepreciated Under ACRS . . . . . . 2\nHow To Figure the Deduction . . . . . . 3\nDispositions . . . . . . . . . . . . . . . . 6\nChapter 2. Other Methods of \nDepreciation \n. . . . . . . . . . . . . . 7\nHow To Figure the Deduction . . . . . . 7\nMethods To Use\n. . . . . . . . . . . . . 8\nHow To Change Methods . . . . . . . . 8\nDispositions . . . . . . . . . . . . . . . . 9\nChapter 3. Listed Property \n. . . . . . . . 9\nListed Property Defined . . . . . . . . 10\nPredominant Use Test . . . . . . . . . 10\nDeductions After Recovery \nPeriod . . . . . . . . . . . . . . . . 12\nLeased Property\n. . . . . . . . . . . . 12\nWhat Records Must Be Kept\n. . . . . 12\nHow To Get Tax Help\n. . . . . . . . . . . 13\nAppendix . . . . . . . . . . . . . . . . . . . 15\nIndex\n. . . . . . . . . . . . . . . . . . . . . 21\nIntroduction\nThe law allows you to recover your cost in busi\nness or incomeproducing property through \nyearly tax deductions. You do this by depreciat\ning your property, that is, by deducting some of \nyour cost on your tax return each year. You can \ndepreciate both tangible property, such as a \ncar, building, or machinery, and certain intangi\nble property, such as a copyright or a patent.\nThe amount you can deduct depends on:\n1. How much the property cost,\n2. When you began using it,\n3. How long it will take to recover your cost, \nand\n4. Which of several depreciation methods \nyou use.\nDepreciation defined. Depreciation is a loss \nin the value of property over the time the prop\nerty is being used. Events that can cause prop\nerty to depreciate include wear and tear, age, \ndeterioration, and obsolescence. You can get \nback your cost of certain property, such as \nequipment you use in your business or property \nused for the production of income by taking de\nductions for depreciation.\nAmortization. Amortization is similar to depre\nciation. Using amortization, you can recover \nyour cost or basis in certain property proportion\nately over a specific number of years or months. \nExamples of costs you can amortize are the \ncosts of starting a business, reforestation, and \nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\nPublication 534\n(Rev. November 2016)\nCat. No. 15064O\nDepreciating \nProperty Placed \nin Service Before \n1987\nGet forms and other information faster and easier at:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (TiếngViệt) \nOct 20, 2016\n", "pollution control facilities. You can find informa\ntion on amortization in chapter 8 of Pub. 535, \nBusiness Expenses.\nAlternative minimum tax. If you use acceler\nated depreciation for real property, or personal \nproperty that is leased to others, you may be lia\nble for the alternative minimum tax. Accelerated \ndepreciation is any method that allows recovery \nat a faster rate in the earlier years than the \nstraight line method. For more information, you \nmay wish to see the following.\nForm 6251, Alternative Minimum Tax—In\ndividuals.\nPub. 542, Corporations.\nComments and suggestions. We welcome \nyour comments about this publication and your \nsuggestions for future editions.\nYou can send us comments from irs.gov/\nformspubs. Click on “More Information” and \nthen on “Give us feedback.”\nOr you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR6526\nWashington, DC 20224\nWe respond to many letters by telephone. \nTherefore, it would be helpful if you would in\nclude your daytime phone number, including \nthe area code, in your correspondence.\nAlthough we cannot respond individually to \neach comment received, we do appreciate your \nfeedback and will consider your comments as \nwe revise our tax products.\nOrdering forms and publications. Visit \nirs.gov/formspubs to download forms and publi\ncations. Otherwise, you can go to irs.gov/\norderforms to order current and prioryear forms \nand instructions. Your order should arrive within \n10 business days.\nTax questions. If you have a tax question \nnot answered by this publication, check \nIRS.gov and How To Get Tax Help at the end of \nthis publication.\nHow To Use This \nPublication\nThis publication describes the kinds of property \nthat can be depreciated and the methods used \nto figure depreciation on property placed in \nservice before 1987. It is divided into three \nchapters and contains an appendix.\nChapter 1 explains the rules for depreciat\ning property under the Accelerated Cost \nRecovery System (ACRS).\nChapter 2 explains the rules for depreciat\ning property first used before 1981.\nChapter 3 explains the rules for listed prop\nerty. Also, this chapter defines listed prop\nerty.\nThe appendix contains the ACRS Percent\nage Tables.\n1.\nAccelerated \nCost Recovery \nSystem (ACRS)\nTopics\nThis chapter discusses:\nThe definition of ACRS\nWhat can and cannot be depreciated \nunder ACRS\nHow to figure the deduction\nDispositions\nUseful Items\nYou may want to see:\nPublication\nSales and Other Dispositions of \nAssets\nBasis of Assets\nStarting a Business and Keeping \nRecords\nForm (and Instructions)\nApplication for Change in \nAccounting Method\nDepreciation and Amortization\nACRS applies to property first used before \n1987. It is the name given to tax rules for getting \nback (recovering) through depreciation deduc\ntions the cost of property used in a trade or \nbusiness or to produce income. These rules are \nmandatory and generally apply to tangible prop\nerty placed in service after 1980 and before \n1987. If you placed property in service during \nthis period, you must continue to figure your de\npreciation under ACRS.\nIf you used listed property placed in service af\nter June 18, 1984, less than 50% for business \nduring the year, see Predominant Use Test in \nchapter 3. Listed property includes cars, other \nmeans of transportation, and certain comput\ners.\nAny additions or improvements placed in serv\nice after 1986, including any components of a \nbuilding (such as plumbing, wiring, storm win\ndows, etc.), are depreciated using MACRS, dis\ncussed in chapter 4 of Pub. 946. It does not \nmatter that the underlying property is depreci\nated under ACRS or one of the other methods.\nACRS Defined\nACRS consists of accelerated depreciation \nmethods and an alternate ACRS method that \ncould have been elected. The alternate ACRS \nmethod used a recovery percentage based on a \n 544\n 551\n 583\n 3115 \n 4562 \nmodified straight line method. The law pre\nscribes fixed percentages to be used for each \nclass of property.\nProperty depreciable under ACRS is called \nrecovery property. The recovery class of \nproperty determines the recovery period. Gen\nerally, the class life of property places it in a \n3year, 5year, 10year, 15year, 18year, or \n19year recovery class.\nUnder ACRS, the prescribed percentages \nare used to recover the unadjusted basis of re\ncovery property. To figure a depreciation de\nduction, you multiply the prescribed percentage \nfor the recovery class by the unadjusted basis \nof the recovery property.\nYou must continue to figure your deprecia\ntion under ACRS for property placed in service \nafter 1980 and before 1987. For property you \nplaced in service after 1986, you must use \nMACRS, discussed in chapter 4 of Pub. 946.\nWhat Can and Cannot Be \nDepreciated Under \nACRS\nACRS applies to most depreciable tangible \nproperty placed in service after 1980 and before \n1987. It includes new or used and real or per\nsonal property. The property must be for use in \na trade or business or for the production of in\ncome. Property you acquired before 1981 or af\nter 1986 is not ACRS recovery property. For in\nformation on depreciating property acquired \nbefore 1981, see chapter 2. For information on \ndepreciating property acquired after 1986, see \nchapter 4 of Pub. 946.\nRecovery Property\nRecovery property under ACRS is tangible de\npreciable property placed in service after 1980 \nand before 1987. It generally includes new or \nused property that you acquired after 1980 and \nbefore 1987 for use in your trade or business or \nfor the production of income.\nNonrecovery Property\nYou cannot use ACRS for property you placed \nin service before 1981 or after 1986. Nonrecov\nery property also includes:\n1. Intangible property,\n2. Property you elected to exclude from \nACRS that is properly depreciated under a \nmethod of depreciation that is not based \non a term of years,\n3. Certain public utility property, and\n4. Certain property acquired and excluded \nfrom ACRS because of the antichurning \nrules.\nIntangible property. Intangible property is \nnot depreciated under ACRS.\nProperty depreciated under methods not \nexpressed in a term of years. Certain prop\nerty depreciated under a method not expressed \nPage 2 Chapter 1\nAccelerated Cost Recovery System (ACRS) \n", "in a term of years is not depreciated under \nACRS. This included any property:\n1. If you made an irrevocable election to ex\nclude such property; and\n2. In the first year that you could have \nclaimed depreciation, you properly used \nthe unitofproduction method or any \nmethod of depreciation not expressed in a \nterm of years (not including the retire\nmentreplacementbetterment method).\nPublic utility property. Public utility property \nfor which the taxpayer does not use a normali\nzation method of accounting is excluded from \nACRS and is subject to depreciation under a \nspecial rule.\nAdditions or improvements to ACRS prop\nerty after 1986. Any additions or improve\nments placed in service after 1986, including \nany components of a building (plumbing, wiring, \nstorm windows, etc.) are depreciated using \nMACRS, discussed in chapter 4 of Pub. 946. It \ndoes not matter that the underlying property is \ndepreciated under ACRS or one of the other \nmethods.\nHow To Figure the \nDeduction\nAfter you determine that your property can be \ndepreciated under ACRS, you are ready to fig\nure your deduction. Because the conventions \nare built into the percentage table rates, you \nonly need to know the following.\n1. The unadjusted basis of your recovery \nproperty.\n2. The classes of recovery property.\n3. The recovery periods.\n4. Whether to use the prescribed percen\ntages based on accelerated methods or \npercentages based on using the alternate \nACRS method.\nUnadjusted Basis\nTo figure your ACRS deduction, you multiply \nthe unadjusted basis in your recovery property \nby its applicable percentage for the year. Unad\njusted basis is the same amount you would use \nto figure gain on a sale, but it is figured without \ntaking into account any depreciation taken in \nearlier years. However, reduce your original ba\nsis by the amount of amortization taken on the \nproperty and by any section 179 deduction \nclaimed as discussed in chapter 2 of Pub. 946.\nIf you buy property, your unadjusted basis is \nusually its cost minus any amortized amount \nand minus any section 179 deduction elected. If \nyou acquire property in some other way, such \nas by inheriting it, getting it as a gift, or building \nit yourself, you figure your unadjusted basis un\nder other rules. See Pub. 551.\nClasses of Recovery \nProperty\nAll recovery property under ACRS is in one of \nthe following classes. The class for your prop\nerty was determined when you began to depre\nciate it.\n3Year Property\n3year property includes automobiles, lightduty \ntrucks (actual unloaded weight less than 13,000 \npounds), and tractor units for use overtheroad. \nRace horses over 2 years old when placed in \nservice are 3year property. Any other horses \nover 12 years old when you placed them in \nservice are also included in the 3year property \nclass.\nThe ACRS percentages for 3year recovery \nproperty are:\nRecovery Period\nPercentage\n1st year . . . . . . . . . . . . . . . . . . .\n25%\n2nd year . . . . . . . . . . . . . . . . . . .\n38%\n3rd year . . . . . . . . . . . . . . . . . . .\n37%\nIf you used the percentages above to depre\nciate your 3year recovery property, your prop\nerty, except for certain passenger automobiles, \nis fully depreciated. You cannot claim deprecia\ntion for this property after 1988.\n5Year Property\n5year property includes computers, copiers, \nand equipment, such as office furniture and fix\ntures. It also includes single purpose agricul\ntural or horticultural structures and petroleum \nstorage facilities (other than buildings and their \nstructural components).\nThe ACRS percentages for 5year recovery \nproperty are:\nRecovery Period\nPercentage\n1st year . . . . . . . . . . . . . . . . . . .\n15%\n2nd year . . . . . . . . . . . . . . . . . . .\n22%\n3rd through 5th year . . . . . . . . . . .\n21%\nIf you used the percentages above to depre\nciate your 5year recovery property, it is fully \ndepreciated. You cannot claim depreciation for \nthis property after 1990.\n10Year Property\n10year property includes certain real property \nsuch as themepark structures and certain pub\nlic utility property. Manufactured homes (includ\ning mobile homes) and railroad tank cars are \nalso 10year property.\nYou do not treat a building, and its structural \ncomponents, as 10year property by reason of \na change in use after you placed the property in \nservice. For example, a building (15year real \nproperty) that was placed in service in 1981 and \nwas converted to a themepark structure in \n1986 remains 15year real property.\nThe ACRS percentages for 10year recov\nery property are:\nRecovery Period\nPercentage\n1st year . . . . . . . . . . . . . . . . . . .\n8%\n2nd year . . . . . . . . . . . . . . . . . . .\n14%\n3rd year . . . . . . . . . . . . . . . . . . .\n12%\n4th through 6th year . . . . . . . . . . .\n10%\n7th through 10th year . . . . . . . . . .\n9%\nIf you used the percentages above, you can\nnot claim depreciation for this property after \n1995.\nExample. On April 21, 1986, you bought \nand placed in service a new mobile home for \n$26,000 to be used as rental property. You paid \n$10,000 cash and signed a note for $16,000 \ngiving you an unadjusted basis of $26,000. On \nJune 8, 1986, you bought and placed in service \na used mobile home for use as rental property \nat a total cost of $11,500. The total unadjusted \nbasis of your 10year recovery property placed \nin service in 1986 was $37,500 ($26,000 + \n$11,500). Your ACRS deduction was $3,000 \n(8% × $37,500). In 1987, your ACRS deduction \nwas $5,250 (14% × $37,500). In 1988, your \nACRS deduction was $4,500 (12% × $37,500). \nIn 1989, 1990, and 1991, your ACRS deduction \nwas $3,750 (10% × $37,500). In 1992, 1993, \n1994, and 1995 your deduction for each year is \n$3,375 (9% × $37,500).\n15Year Real Property\n15year real property is real property that is re\ncovery property placed in service before March \n16, 1984. It includes all real property, such as \nbuildings, other than that designated as 5year \nor 10year property.\nUnlike the 3, 5, or 10year classes of prop\nerty, the percentages for 15year real property \ndepend on when you placed the property in \nservice during your tax year. You could group \n15year real property by month and year placed \nin service.\nIn Table 1, at the end of this publication in \nthe Appendix, find the month in your tax year \nthat you placed the property in service in your \ntrade or business or for the production of in\ncome. You use the percentages listed under \nthat month for each year of the recovery period \nto determine your depreciation deduction each \nyear.\nExample. On March 5, 1984, you placed \nan apartment building in service in your busi\nness. It is 15year real property. After subtract\ning the value of the land, your unadjusted basis \nin the building is $250,000. You use the calen\ndar year as your tax year. March is the third \nmonth of your tax year. Your ACRS deduction \nfor 1984 was $25,000 (10% × $250,000). For \n1985, the percentage for the third month of the \nsecond year of the recovery period is 11%. \nYour deduction was $27,500 (11% × $250,000). \nFor the third, fourth, and fifth years of the recov\nery period (1986, 1987, and 1988), the percen\ntages are 9%, 8%, and 7%. For 1989 through \n1992, the percentage for the third month is 6%. \nYour deduction each year is $15,000 (6% × \nChapter 1\nAccelerated Cost Recovery System (ACRS) Page 3\n", "$250,000). For 1993, 1994, and 1995, the per\ncentage for the third month is 5%. Your depreci\nation deduction is $12,500 (5% × $250,000) for \n1993, 1994, and 1995.\nLowIncome Housing\nLowincome housing that was assigned a \n15year recovery period under ACRS includes \nthe following types of property.\n1. Federally assisted housing projects where \nthe mortgage is insured under section \n221(d)(3) or 236 of the National Housing \nAct, or housing financed or assisted by di\nrect loan or tax abatement under similar \nprovisions of state or local laws.\n2. Lowincome rental housing for which a de\npreciation deduction for rehabilitation ex\npenditures is allowed.\n3. Lowincome rental housing held for occu\npancy by families or individuals eligible to \nreceive subsidies under section 8 of the \nUnited States Housing Act of 1937, as \namended, or under the provisions of state \nor local laws that authorize similar subsi\ndies for lowincome families.\n4. Housing financed or assisted by direct \nloan or insured under Title V of the Hous\ning Act of 1949.\nThe ACRS percentages for lowincome \nhousing real property, like the regular 15year \nreal property percentages, depend on when \nyou placed the property in service. In Table 2 or \n3 at the end of this publication in the Appendix, \nfind the month in your tax year that you first \nplaced the property in service as rental housing. \nUse the percentages listed under that month for \neach year of the recovery period. Table 2 \nshows percentages for lowincome housing \nplaced in service before May 9, 1985. Table 3 \nshows percentages for lowincome housing \nplaced in service after May 8, 1985, and before \n1987.\nExample. In May 1986, you acquired and \nplaced in service a house that qualified as \nlowincome rental housing under item (3) of the \nabove listing. You use the calendar year as your \ntax year. You use Table 3 because the property \nwas placed in service after May 8, 1985. Your \nunadjusted basis for the property, not including \nthe land, was $59,000.\nYour deduction for 1986 through 2001 is \nshown in the following table.\n.\n.\n.\nYear\nRate\nDeduction\n1986\n8.9%\n$5,251\n1987 \n12.1%\n7,139\n1988 \n10.5%\n6,195\n1989 \n9.1%\n5,369\n1990 \n7.9%\n4,661\n1991 \n6.9%\n4,071\n1992 \n5.9%\n3,481\n1993 \n5.2%\n3,068\n1994 \n4.6%\n2,714\n1995 \n4.6%\n2,714\n1996 \n4.6%\n2,714\n1997 \n4.6%\n2,714\n1998 \n4.6%\n2,714\n1999 \n4.5%\n2,655\n2000 \n4.5%\n2,655\n2001 \n1.5%\n885\n18Year Real Property\n18year real property is real property that is re\ncovery property placed in service after March \n15, 1984, and before May 9, 1985. It includes \nreal property, such as buildings, other than that \ndesignated as 5year, 10year, 15year real \nproperty, or lowincome housing.\nThe ACRS percentages for 18year real \nproperty depend on when you placed the prop\nerty in service in your trade or business or for \nthe production of income during your tax year. \nThere are also tables for 18year real property \nin the Appendix. Table 4 shows the percen\ntages for 18year real property you placed in \nservice after June 22, 1984, and before May 9, \n1985. Table 5 is for 18year real property \nplaced in service after March 15, 1984, and be\nfore June 23, 1984.\nFind the month in your tax year that you \nplaced the property in service in a trade or busi\nness or for the production of income. Use the \npercentages listed under that month for each \nyear of the recovery period.\nExample. On April 28, 1985, you bought \nand placed in service a rental house. The \nhouse, not including the land, cost $95,000. \nThis is your unadjusted basis for the house. You \nuse the calendar year as your tax year. Be\ncause the house was placed in service after \nJune 22, 1984, and before May 9, 1985, it is \n18year real property. You use Table 4 to figure \nyour deduction for the house. April is the fourth \nmonth of your tax year. Your deduction for 1985 \nthrough 2003 is shown in the following table.\n.\n.\n.\nYear\nRate\nDeduction\n1985 \n7.0% \n$6,650\n1986 \n9.0% \n8,550\n1987 \n8.0%\n7,600\n1988 \n7.0%\n6,650\n1989 \n7.0%\n6,650\n1990 \n6.0%\n5,700\n1991 \n5.0%\n4,750\n1992 \n5.0%\n4,750\n1993 \n5.0%\n4,750\n1994 \n5.0%\n4,750\n1995 \n5.0%\n4,750\n1996 \n5.0%\n4,750\n1997 \n5.0%\n4,750\n1998 \n4.0%\n3,800\n1999 \n4.0%\n3,800\n2000 \n4.0%\n3,800\n2001 \n4.0%\n3,800\n2002 \n4.0%\n3,800\n2003 \n1.0%\n950\n19Year Real Property\n19year real property is real property that is re\ncovery property placed in service after May 8, \n1985, and before 1987. It includes all real prop\nerty, other than that designated as 5year, \n10year, 15year, or 18year real property, or \nlowincome housing.\nThe ACRS percentages for 19year real \nproperty depend on when you placed the prop\nerty in service in a trade or business or for the \nproduction of income during your tax year. Ta\nble 6 shows the percentages for 19year real \nproperty.\nYou find the month in your tax year that you \nplaced the property in service. You use the per\ncentages listed under that month for each year \nof the recovery period.\nRecovery Periods\nEach item of recovery property is assigned to a \nclass of property. The classes of recovery prop\nerty establish the recovery periods over which \nthe unadjusted basis of items in a class is re\ncovered. The classes of property are:\n3Year property,\n5Year property,\n10Year property,\n15Year real property,\nLowincome housing,\n18Year real property, and\n19Year real property.\nAlternate ACRS Method \n(Modified Straight Line \nMethod)\nACRS provides an alternate ACRS method that \ncould be elected. This alternate ACRS method \nuses a recovery percentage based on a modi\nfied straight line method.\nPage 4 Chapter 1\nAccelerated Cost Recovery System (ACRS) \n", "This alternate ACRS method generally uses \npercentages other than those from the tables. If \nyou elected the alternate ACRS method, you \ndetermine the recovery period by using the fol\nlowing schedule. This schedule is for other than \n18 and 19year real property and lowincome \nhousing:\nIn the case of:\nYou could have elected \na recovery period of:\n3year property . . . . . . . . .\n3, 5, or 12 years\n5year property . . . . . . . . .\n5, 12, or 25 years\n10year property . . . . . . . .\n10, 25, or 35 years\n15year real property . . . .\n15, 35, or 45 years\nPercentages. The straightline percentages \nfor the alternate ACRS method are:\nRecovery Period\nPercentage\n 5 years . . . . . . . . . . . . . . . . . .\n20.00%\n10 years . . . . . . . . . . . . . . . . . .\n10.00%\n12 years . . . . . . . . . . . . . . . . . .\n8.333%\n15 years . . . . . . . . . . . . . . . . . .\n6.667%\n25 years . . . . . . . . . . . . . . . . . .\n4.00%\n35 years . . . . . . . . . . . . . . . . . .\n2.857%\nYou apply the percentage to the unadjusted \nbasis (defined earlier) of the property to figure \nyour ACRS deduction. There are tables for 18 \nand 19year real property later in this publica\ntion in the Appendix. For 15year real property, \nsee 15-year real property, later.\n3, 5, and 10year property. If you elected to \nuse an alternate recovery percentage, you have \nto use the same recovery percentage for all \nproperty in that class that you placed in service \nin that tax year. This applies throughout the re\ncovery period you selected.\nHalf-year convention. If you elected the \nalternate method, only a halfyear of deprecia\ntion was deducted for the year you placed the \nproperty in service. This applied regardless of \nwhen in the tax year you placed the property in \nservice. For each of the remaining years in the \nrecovery period, you take a full year's deduc\ntion. If you hold the property for the entire recov\nery period, a halfyear of depreciation is allowa\nble for the year following the end of the recovery \nperiod.\nExample. You operate a small upholstery \nbusiness. On March 19, 1986, you bought and \nplaced in service a $13,000 lightduty panel \ntruck to be used in your business and a $500 \nelectric saw. You elected to use the alternate \nACRS method. You did not elect to take a sec\ntion 179 deduction. You decided to recover the \ncost of the truck, which is 3year recovery prop\nerty, over 5 years. The saw is 5year property, \nbut you decided to recover its cost over 12 \nyears.\nFor 1986, your ACRS deduction reflected \nthe halfyear convention. In the first year, you \ndeducted half of the amount determined for a \nfull year. Your ACRS deduction for 1986 is as \nfollows:\nLightduty truck\n5 years straight line = 20% \n20% × $13,000 = $2,600 \nHalfyear convention 12 of $2,600 = $1,300.00\nElectric saw\n12 years straight line = 8.333% \n8.333% × $500 = $41.67 \nHalfyear convention 12 of $41.67 =\n20.84\nTotal ACRS deduction for 1986\n$1,320.84\nYou take a full year of depreciation for both \nthe truck and the saw for the years 1987 \nthrough 1990. Your ACRS deduction for each of \nthose years is as follows:\nLightduty truck\n5 years straight line = 20% \n20% × $13,000 = \n$2,600\nElectric saw\n12 years straight line = 8.333% \n8.333% × $500 =\n$41.67\nTotal annual ACRS deduction for \n1987 through 1990 \n$2,641.67\nIn 1991, you take a halfyear of depreciation \nfor the truck and a full year of depreciation for \nthe saw. Your ACRS deduction for 1991 is as \nfollows:\nLightduty truck\n5 years straight line = 20% \n20% × $13,000 = $2,600 \nHalfyear convention 12 of $2,600 = $1,300.00\nElectric saw\n12 years straight line = 8.333% \n8.333% × $500 =\n$41.67\nTotal ACRS deduction for 1991\n$1,341.67\nThe truck is fully depreciated after 1991. \nYou take a full year of depreciation for the saw \nfor the years 1992 through 1997. Your ACRS \ndeduction for each of those years is as follows:\nElectric saw\n12 years straight line = 8.333% \n8.333% × $500 =\n$41.67\nTotal annual ACRS deduction for \n1992 through 1997\n$41.67\nYou take a halfyear of depreciation for the \nsaw for 1998. Your ACRS deduction for 1998 is \nas follows:\nElectric saw\n12 years straight line = 8.333% \n8.333% × $500 =\n41.67\nHalfyear convention 12 of $41.67 = \n20.84\nTotal ACRS deduction for 1998\n$20.84\nThe saw is fully depreciated after 1998.\n15year real property. Under ACRS, you \ncould also elect to use the alternate ACRS \nmethod for 15year real property. The alternate \nACRS method allows you to depreciate your \n15year real property using the straight line \nACRS method over the alternate recovery peri\nods of 15, 35, or 45 years. If you selected a \n15year recovery period, you use the percent\nage (6.667%) from the schedule above. You \nprorate this percentage for the number of \nmonths the property was in service in the first \nyear. If you selected a 35 or 45year recovery \nperiod, you use either Table 11 or 15.\nAlternate periods for 18year real property. \nFor 18year real property, the alternate recovery \nperiods are 18, 35, or 45 years. The percen\ntages for 18year real property under the alter\nnate method are in Tables 7, 8, 10, 11, 14, and \n15 in the Appendix. There are two tables for \neach alternate recovery period. One table \nshows the percentage for property placed in \nservice after June 22, 1984. The other table has \nthe percentages for property placed in service \nafter March 15, 1984, and before June 23, \n1984.\nAlternate periods for 19year real property. \nFor 19year real property, the alternate recovery \nperiods are 19, 35, or 45 years. If you selected \na 19year recovery period, use Table 9 to deter\nmine your deduction. If you select a 35 or \n45year recovery period, use either Table 13 or \n14.\nExample. You placed in service an apart\nment building on August 3, 1986. The building \nis 19year real property. The sales contract allo\ncated $300,000 to the building and $100,000 to \nthe land. You use the calendar year as your tax \nyear. You chose the alternate ACRS method \nover a recovery period of 35 years. For 1986, \nyou figure your ACRS deduction using Ta\nble 13. August is the eighth month of your tax \nyear. The percentage from Table 13 for the \neighth month is 1.1%. Your deduction was \n$3,300 ($300,000 × 1.1%). The deduction rate \nfrom ACRS Table 13 for years 2 through 20 is \n2.9% so that your deduction in 1987 through \n2005 is $8,700 ($300,000 × 2.9%).\nAlternate periods for lowincome housing. \nFor lowincome housing, the alternate recovery \nperiods are 15, 35, or 45 years. If you selected \na 15year period for this property, use 6.667% \nas the percentage. If you selected a 35 or \n45year period, use either Table 11, 12, or 15.\nElection. You had to make the election to use \nthe alternate ACRS method by the return due \ndate (including extensions) for the tax year you \nplaced the property in service.\nRevocation of election. Your election to use \nan alternate ACRS method, once made, can be \nchanged only with the consent of the Commis\nsioner. The Commissioner grants consent only \nin extraordinary circumstances. Any request for \na revocation will be considered a request for a \nruling.\nChapter 1\nAccelerated Cost Recovery System (ACRS) Page 5\n", "ACRS Deduction in Short \nTax Year\nFor a tax year that is less than 12 months, the \nACRS deduction is prorated on a 12month ba\nsis. Figure the amount of the ACRS deduction \nfor a short tax year as follows.\n1. First, you figure the ACRS deduction for a \nfull year. You figure this by multiplying the \nunadjusted basis by the recovery percent\nage.\n2. You then multiply the ACRS deduction de\ntermined for a full tax year by a fraction.\nThe numerator (top number) of the fraction is \nthe number of months in the short tax year and \nthe denominator (bottom number) is 12. For ex\nample, a corporation placed in service in June \n1986 an item of 3year property with an unad\njusted basis of $10,000. The corporation files a \ntax return, because of a change in its account\ning period, for the 6month short tax year end\ning June 30, 1986. The full year's ACRS deduc\ntion for this item is $2,500 ($10,000 × 25%), the \nfirst year percentage from the 3year table. The \nACRS deduction for the short tax year is $1,250 \n($2,500 × 6/12).\nYou use the full ACRS percentages during \nthe remaining years of the recovery period. For \nthe first tax year after the recovery period, the \nunrecovered basis will be deductible.\nException. For the tax year in which you \nplaced 15, 18, or 19year real property in serv\nice or in the tax year you dispose of it, you com\npute the ACRS deduction for the number of \nmonths that the property is in service during \nthat tax year. You compute the number of \nmonths using either a fullmonth or midmonth \nconvention. This is true regardless of the num\nber of months in the tax year and the recovery \nperiod and method used.\nDispositions\nA disposition is the permanent withdrawal of \nproperty from use in your trade or business or in \nthe production of income. You can make a with\ndrawal by sale, exchange, retirement, abandon\nment, or destruction.\nYou generally recognize gain or loss on the \ndisposition of an asset by sale. However, non\nrecognition rules can allow you to postpone \nsome gain. See Pub. 544.\nIf you physically abandon property, you can \ndeduct as a loss the adjusted basis of the asset \nat the time of its abandonment. Your intent must \nbe to discard the asset so that you will not use it \nagain or retrieve it for sale, exchange, or other \ndisposition.\nEarly dispositions. The disposal of an asset \nbefore the end of its specified recovery period is \nreferred to as an early disposition. When an \nearly disposition occurs, the depreciation de\nduction in the year of disposition depends on \nthe class of property involved.\nEarly dispositions of ACRS property \nother than 15-, 18-, or 19-year real property.\nGenerally, you get no ACRS deduction for the \ntax year in which you dispose of or retire recov\nery property, except for 15, 18, and 19year \nreal property. This means there is no deprecia\ntion deduction under ACRS in the year you dis\npose of or retire any of your 3, 5, or 10year \nrecovery property.\nDispositions — mass asset accounts. \nThe law provides a special rule to avoid the cal\nculation of gain on the disposition of assets \nfrom mass asset accounts. A mass asset ac\ncount includes items usually minor in value in \nrelation to the group, numerous in quantity, im\npractical to separately identify, and not usually \naccounted for on a separate basis, but on a to\ntal dollar value. Examples of mass assets in\nclude minor items of office, plant, and store fur\nniture and fixtures.\nUnder the special rule, if you elected to use \na mass asset account, you recognize gain to \nthe extent of the proceeds from the disposition \nof the asset. You leave the unadjusted basis of \nthe property in the account until recovered in fu\nture years. If you did this, include the total pro\nceeds realized from the disposition in income \non the tax return for the year of disposition.\nEarly dispositions — 15-year real prop-\nerty. If you dispose of 15year real property, \nyou base your ACRS deduction for the year of \ndisposition on the number of months in use. \nYou use a full-month convention. For a dispo\nsition at any time during a particular month be\nfore the end of the recovery period, no deduc\ntion is allowed for the month of disposition. This \napplies whether you use the regular ACRS \nmethod or elected the alternate ACRS method.\nExample. You purchased and placed in \nservice a rental house on March 2, 1984, for \n$98,000 (not including the cost of land). You file \nyour return based on a calendar year. Your rate \nfrom Table 1 for the third month is 10%. Your \nACRS deduction for 1984 was $9,800 ($98,000 \n× 10%). For 1985 through 1988, you figured \nyour ACRS deductions using 11%, 9%, 8%, \nand 7% × $98,000. For 1989 through 1992, you \nfigured your ACRS deductions using 6% for \neach year. The deduction each year was \n$98,000 × 6%. For 1993 and 1994, the ACRS \ndeduction is ($98,000 × 5%) $4,900 for each \nyear. You sell the house on June 1, 1995.\nYou figure your ACRS deduction for 1995 \nfor the full year and then prorate that amount for \nthe months of use. The full ACRS deduction for \n1995 is $4,900 ($98,000 × 5%). You then pro\nrate this amount to the 5 months in 1995 during \nwhich it was rented. Your ACRS deduction for \n1995 is $2,042 ($4,900 × 5/12).\nEarly dispositions — 18- and 19-year \nreal property. If you dispose of 18 or 19year \nreal property, you base your ACRS deduction \nfor the year of disposition on the number of \nmonths in use. For 18year property placed in \nservice before June 23, 1984, use a fullmonth \nconvention on a disposition. For 18year prop\nerty placed in service after June 22, 1984, and \nfor 19year property, determine the number of \nmonths in use by using the midmonth conven\ntion. Under the mid-month convention, treat \nreal property disposed of any time during a \nmonth as disposed of in the middle of that \nmonth. Count the month of disposition as half a \nmonth of use.\nExample. You purchased and placed in \nservice a rental house on July 2, 1984, for \n$100,000 (not including the cost of land). You \nfile your return based on a calendar year. Your \nrate from Table 4 for the seventh month is 4%. \nYou figured your ACRS deduction for 1984 was \n$4,000 ($100,000 × 4%). In 1985 through 1994, \nyour ACRS deductions were 9%, 8%, 8%, 7%, \n6%, 6%, 5%, 5%, and 5% × $100,000. You sell \nthe house on September 24, 1995. Figure your \nACRS deduction for 1995 for the months of use. \nThe full ACRS deduction for 1995 is $5,000 \n($100,000 × 5%). Prorate this amount for the \n8.5 months in 1995 that you held the property. \nUnder the midmonth convention, you count \nSeptember as half a month. Your ACRS deduc\ntion for 1995 is $3,542 ($5,000 × 8.5/12).\nDepreciation Recapture\nIf you dispose of property depreciated under \nACRS that is section 1245 recovery property, \nyou will generally recognize gain or loss. Gain \nrecognized on a disposition is ordinary income \nto the extent of prior depreciation deductions \ntaken. This recapture rule applies to all personal \nproperty in the 3year, 5year, and 10year \nclasses. You recapture gain on manufactured \nhomes and theme park structures in the 10year \nclass as section 1245 property. Section 1245 \nproperty generally includes all personal prop\nerty. See Section 1245 property in chapter 3 of \nPub. 544 for more information.\nYou treat dispositions of section 1250 real \nproperty on which you have a gain as section \n1245 recovery property. You recognize gain on \nthis property as ordinary income to the extent of \nprior depreciation deductions taken. Section \n1250 property includes most real property. See \nSection 1250 property in chapter 3 of Pub. 544 \nfor more information. This rule applies to all \nsection 1250 real property except the following \nproperty.\n1. Any 15, 18, or 19year real property that \nis residential rental property.\n2. Any 15, 18, or 19year real property that \nyou elected to depreciate using the alter\nnate ACRS method.\n3. Any 15, 18, or 19year real property that \nis subsidized lowincome housing.\nFor these recapture rules, you treat the section \n179 deduction and 50% of the investment credit \nthat reduced your basis as depreciation.\nSee Pub. 544 for further discussion of dispo\nsitions of section 1245 and 1250 property.\nPage 6 Chapter 1\nAccelerated Cost Recovery System (ACRS) \n", "2.\nOther Methods \nof Depreciation\nTopics\nThis chapter discusses:\nHow to figure the deduction\nMethods to use\nHow to change methods\nDispositions\nUseful Items\nYou may want to see:\nPublication\nSales and Other Dispositions of \nAssets\nBasis of Assets\nStarting a Business and Keeping \nRecords\nHow To Depreciate Property\nForm (and Instructions)\nApplication for Change in \nAccounting Method\nDepreciation and Amortization\nProfit or Loss \nFrom Business\nIf your property is being depreciated under \nACRS, you must continue to use rules for de\npreciation that applied when you placed the \nproperty in service. If your property qualified for \nMACRS, you must depreciate it under MACRS. \nSee Pub. 946.\nHowever, you cannot use MACRS for certain \nproperty because of special rules that exclude it \nfrom MACRS. Also, you can elect to exclude \ncertain property from being depreciated under \nMACRS. Property that you cannot depreciate \nusing MACRS includes:\n1. Intangible property,\n2. Property you can elect to exclude from \nMACRS that you properly depreciate un\nder a method that is not based on a term \nof years,\n3. Certain public utility property,\n4. Any motion picture film or video tape,\n5. Any sound recording, and\n6. Certain real and personal property placed \nin service before 1987.\nIntangible property. You cannot depreciate \nintangible property under ACRS or MACRS. \nYou depreciate intangible property using any \nother reasonable method, usually, the straight \nline method.\n 544\n 551\n 583\n 946\n 3115 \n 4562 \n Schedule C (Form 1040) \nNote. The cost of certain intangible prop\nerty that you acquire after August 10, 1993, \nmust be amortized over a 15year period. For \nmore information, see chapter 8 of Pub. 535.\nPublic utility property. The law excludes \nfrom MACRS any public utility property for \nwhich the taxpayer does not use a normaliza\ntion method of accounting. This type of property \nis subject to depreciation under a special rule.\nVideocassettes. If you are in the videocas\nsette rental business, you can depreciate those \nvideocassettes purchased for rental. You can \ndepreciate the cost less salvage value of those \nvideocassettes that have a useful life over one \nyear using either:\nThe straight line method, or\nThe income forecast method.\nThe straight line method, salvage value, and \nuseful life are discussed later under Methods \nTo Use. You can deduct in the year of purchase \nas a business expense the cost of any cassette \nthat has a useful life of one year or less.\nHow To Figure the \nDeduction\nTwo other reasonable methods can be used to \nfigure your deduction for property not covered \nunder ACRS or MACRS. These methods are \nstraight line and declining balance.\nTo figure depreciation using these methods, \nyou must generally determine three things \nabout the property you intend to depreciate. \nThey are:\n1. The basis,\n2. The useful life, and\n3. The estimated salvage value at the end of \nits useful life.\nThe amount of the deduction in any year also \ndepends on which method of depreciation you \nchoose.\nBasis\nTo deduct the proper amount of depreciation \neach year, first determine your basis in the \nproperty you intend to depreciate. The basis \nused for figuring depreciation is the same as the \nbasis that would be used for figuring the gain on \na sale. Your original basis is usually the pur\nchase price. However, if you acquire property in \nsome other way, such as inheriting it, getting it \nas a gift, or building it yourself, you have to fig\nure your original basis in a different way.\nAdjusted basis. Events will often change the \nbasis of property. When this occurs, the \nchanged basis is called the adjusted basis. \nSome events, such as improvements you \nmake, increase basis. Events such as deduct\ning casualty losses and depreciation decrease \nbasis. If basis is adjusted, the depreciation de\nduction may also have to be changed, depend\ning on the reason for the adjustment and the \nmethod of depreciation you are using.\nPub. 551 explains how to figure basis for \nproperty acquired in different ways. It also dis\ncusses what items increase and decrease ba\nsis, how to figure adjusted basis, and how to al\nlocate cost if you buy several pieces of property \nat one time.\nUseful Life\nThe useful life of a piece of property is an esti\nmate of how long you can expect to use it in \nyour trade or business, or to produce income. It \nis the length of time over which you will make \nyearly depreciation deductions of your basis in \nthe property. It is how long it will continue to be \nuseful to you, not how long the property will last.\nMany things affect the useful life of property, \nsuch as:\n1. Frequency of use,\n2. Age when acquired,\n3. Your repair policy, and\n4. Environmental conditions.\nThe useful life can also be affected by tech\nnological improvements, progress in the arts, \nreasonably foreseeable economic changes, \nshifting of business centers, prohibitory laws, \nand other causes. Consider all these factors be\nfore you arrive at a useful life for your property.\nThe useful life of the same type of property \nvaries from user to user. When you determine \nthe useful life of your property, keep in mind \nyour own experience with similar property. You \ncan use the general experience of the industry \nyou are in until you are able to determine a use\nful life of your property from your own experi\nence.\nChange in useful life. You base your estimate \nof useful life on certain facts. If these facts \nchange significantly, you can adjust your esti\nmate of the remaining useful life. However, you \nredetermine the estimated useful life only when \nthe change is substantial and there is a clear \nreason for making the change.\nSalvage Value\nIt is important for you to accurately determine \nthe correct salvage value of the property you \nwant to depreciate. You generally cannot de\npreciate property below a reasonable salvage \nvalue.\nDetermining salvage value. Salvage value is \nthe estimated value of property at the end of its \nuseful life. It is what you expect to get for the \nproperty if you sell it after you can no longer use \nit productively. You must estimate the salvage \nvalue of a piece of property when you first ac\nquire it.\nSalvage value is affected both by how you \nuse the property and how long you use it. If it is \nyour policy to dispose of property that is still in \ngood operating condition, the salvage value can \nbe relatively large. However, if your policy is to \nuse property until it is no longer usable, its sal\nvage value can be its junk value.\nChapter 2\nOther Methods of Depreciation Page 7\n", "Changing salvage value. Once you deter\nmine the salvage value for property, you should \nnot change it merely because prices have \nchanged. However, if you redetermine the use\nful life of property, as discussed earlier under \nChange in useful life, you can also redetermine \nthe salvage value. When you redetermine the \nsalvage value, take into account the facts that \nexist at the time.\nNet salvage. Net salvage is the salvage value \nof property minus what it costs to remove it \nwhen you dispose of it. You can choose either \nsalvage value or net salvage when you figure \ndepreciation. You must consistently use the one \nyou choose and the treatment of the costs of re\nmoval must be consistent with the practice \nadopted. However, if the cost to remove the \nproperty is more than the estimated salvage \nvalue, then net salvage is zero. Your salvage \nvalue can never be less than zero.\n10% rule. If you acquire personal property that \nhas a useful life of 3 years or more, you can use \nan amount for salvage value that is less than \nyour actual estimate. You can subtract from \nyour estimate of salvage value an amount equal \nto 10% of your basis in the property. If salvage \nvalue is less than 10% of basis, you can ignore \nsalvage value when you figure depreciation.\nMethods To Use\nTwo methods of depreciation are the straight \nline and declining balance methods. If ACRS or \nMACRS does not apply, you can use one of \nthese methods. The straight line and declining \nbalance methods discussed in this section are \nnot figured in the same way as straight line or \ndeclining balance methods under MACRS.\nStraight Line Method\nBefore 1981, you could use any reasonable \nmethod for every kind of depreciable property. \nOne of these methods was the straight line \nmethod. This method was also used for intangi\nble property. It lets you deduct the same \namount of depreciation each year.\nTo figure your deduction, determine the ad\njusted basis of your property, its salvage value, \nand its estimated useful life. Subtract the sal\nvage value, if any, from the adjusted basis. The \nbalance is the total amount of depreciation you \ncan take over the useful life of the property.\nDivide the balance by the number of years \nremaining in the useful life. This gives you the \namount of your yearly depreciation deduction. \nUnless there is a big change in adjusted basis, \nor useful life, this amount will stay the same \nthroughout the time you depreciate the prop\nerty. If, in the first year, you use the property for \nless than a full year, you must prorate your de\npreciation deduction for the number of months \nin use.\nExample. In April 1994, Frank bought a \nfranchise for $5,600. It expires in 10 years. This \nproperty is intangible property that cannot be \ndepreciated under MACRS. Frank depreciates \nthe franchise under the straight line method, \nusing a 10year useful life and no salvage \nvalue. He takes the $5,600 basis and divides \nthat amount by 10 years ($5,600 ÷ 10 = $560, a \nfull year's use). He must prorate the $560 for his \n9 months of use in 1994. This gives him a de\nduction of $420 ($560 × 9/12). In 1995, Frank \ncan deduct $560 for the full year.\nDeclining Balance Method\nThe declining balance method allows you to re\ncover a larger amount of the cost of the property \nin the early years of your use of the property. \nThe rate cannot be more than twice the straight \nline rate.\nRate of depreciation. Under this method, you \nmust determine your declining balance rate of \ndepreciation. The initial step is to:\n1. Divide the number 1 by the useful life of \nyour property to get a straight line rate. \n(For example, if property has a useful life \nof 5 years, its normal straight line rate of \ndepreciation is 15, or 20%.)\n2. Multiply this straight line rate by a number \nthat is more than 1 but not more than 2 to \ndetermine the declining balance rate.\nUnless there is a change in the useful life during \nthe time you depreciate the property, the rate of \ndepreciation generally will not change.\nDepreciation deductions. After you deter\nmine the rate of depreciation, multiply the ad\njusted basis of the property by it. This gives you \nthe amount of your deduction. For example, if \nyour adjusted basis at the beginning of the first \nyear is $10,000, and your declining balance \nrate is 20%, your depreciation deduction for the \nfirst year is $2,000 ($10,000 × 20%). To figure \nyour depreciation deduction in the second year, \nyou must first adjust the basis for the amount of \ndepreciation you deducted in the first year. Sub\ntract the previous year's depreciation from your \nbasis ($10,000 − $2,000 = $8,000). Multiply this \namount by the rate of depreciation ($8,000 × \n20% = $1,600). Your depreciation deduction for \nthe second year is $1,600.\nAs you can see from this example, your ad\njusted basis in the property gets smaller each \nyear. Also, under this method, deductions are \nlarger in the earlier years and smaller in the \nlater years. You can make a change to the \nstraight line method without consent.\nSalvage value. Do not subtract salvage value \nwhen you figure your yearly depreciation de\nductions under the declining balance method. \nHowever, you cannot depreciate the property \nbelow its reasonable salvage value. Determine \nsalvage value using the rules discussed earlier, \nincluding the special 10% rule.\nExample. If your adjusted basis has been \ndecreased to $1,000 and the rate of deprecia\ntion is 20%, your depreciation deduction should \nbe $200. But if your estimate of salvage value \nwas $900, you can only deduct $100. This is \nbecause $100 is the amount that would lower \nyour adjusted basis to equal salvage value.\nIncome Forecast Method\nThe income forecast method requires income \nprojections for each videocassette or group of \nvideocassettes. You can group the videocas\nsettes by title for making this projection. You de\ntermine the depreciation by applying a fraction \nto the cost less salvage value of the cassette. \nThe numerator is the income from the videocas\nsette for the tax year and the denominator is the \ntotal projected income for the cassette. For \nmore information on the income forecast \nmethod, see Revenue Ruling 60358 in Cumu\nlative Bulletin 1960, Volume 2, on page 68.\nHow To Change \nMethods\nIn some cases, you may change your method of \ndepreciation for property depreciated under a \nreasonable method. If you change your method \nof depreciation, it is generally a change in your \nmethod of accounting. You must get IRS con\nsent before making the change. However, you \ndo not need permission for certain changes in \nyour method of depreciation. The rules dis\ncussed in this section do not apply to property \ndepreciated under ACRS or MACRS.\nFor information on ACRS elections, see \nRevocation of election in chapter 1 under Alter-\nnate ACRS Method.\nChange to the straight line method. You can \nchange from the declining balance method to \nthe straight line method at any time during the \nuseful life of your property without IRS consent. \nHowever, if you have a written agreement with \nthe IRS that prohibits a change, you must first \nget IRS permission. When the change is made, \nfigure depreciation based on your adjusted ba\nsis in the property at that time. Your adjusted \nbasis takes into account all previous deprecia\ntion deductions. Use the estimated remaining \nuseful life of your property at the time of change \nand its estimated salvage value.\nYou can change from the declining balance \nmethod to straight line only on the original tax \nreturn for the year you first use the straight line \nmethod. You cannot make the change on an \namended return filed after the due date of the \noriginal return (including extensions).\nWhen you make the change, attach a state\nment to your tax return showing:\n1. When you acquired the property,\n2. Its original cost or other original basis,\n3. The total amount claimed for depreciation \nand other allowances since you acquired \nit,\n4. Its salvage value and remaining useful life, \nand\n5. A description of the property and its use.\nAfter you change to straight line, you cannot \nchange back to the declining balance method \nor to any other method for a period of 10 years \nwithout written permission from the IRS.\nChanges that require permission. For most \nother changes in method of depreciation, you \nPage 8 Chapter 2\nOther Methods of Depreciation \n", "must get permission from the IRS. To request a \nchange in method of depreciation, file Form \n3115. File the application within the first 180 \ndays of the tax year the change is to become ef\nfective. See the Instructions for Form 3115 for \nmore information.\nChanges granted automatically. The IRS \nautomatically approves certain changes of a \nmethod of depreciation. But, you must file Form \n3115 for these automatic changes.\nHowever, the IRS can deny permission if \nForm 3115 is not filed on time. For more infor\nmation on automatic changes, see the Instruc\ntions for Form 3115.\nChanges for which approval is not auto\nmatic. The automatic change procedures do \nnot apply to:\n1. Property or an account where you made a \nchange in depreciation within the last 10 \ntax years (unless the change was made \nunder the Class Life System),\n2. Class Life Asset Depreciation Range Sys\ntem, and\n3. Public utility property.\nYou must request and receive permission \nfor these changes. To make the request, file \nForm 3115 during the first 180 days of the tax \nyear for which you want the change to be effec\ntive.\nChange from an improper method. If the \nIRS disallows the method you are using, you do \nnot need permission to change to a proper \nmethod. You can adopt the straight line \nmethod, or any other method that would have \nbeen permitted if you had used it from the be\nginning. If you file your tax return using an im\nproper method, but later file an amended return, \nyou can use a proper method on the amended \nreturn without getting IRS permission. However, \nyou must file the amended return before the fil\ning date for the next tax year.\nDispositions\nRetirement is the permanent withdrawal of de\npreciable property from use in your trade or \nbusiness or for the production of income. You \ncan do this by selling, exchanging, or abandon\ning the item of property. You can also withdraw \nit from use without disposing of it. For example, \nyou could place it in a supplies or scrap ac\ncount. Retirements can be either normal or ab\nnormal depending on all facts and circumstan\nces. The rules discussed next do not apply to \nMACRS and ACRS property.\nNormal retirement. A normal retirement is a \npermanent withdrawal of depreciable property \nfrom use if the following apply.\n1. The retirement is made within the useful \nlife you estimated originally.\n2. The property has reached a condition at \nwhich you customarily retire or would retire \nsimilar property from use.\nA retirement is generally considered normal un\nless you can show that you retired the property \nbecause of a reason you did not consider when \nyou originally estimated the useful life of the \nproperty.\nAbnormal retirement. A retirement can be ab\nnormal if you withdraw the property early or un\nder other circumstances. For example, if the \nproperty is damaged by a fire or suddenly be\ncomes obsolete and is now useless.\nGain or loss on retirement. There are special \nrules for figuring the gain or loss on retirement \nof property. The gain or loss will depend on sev\neral factors. These include the type of with\ndrawal, if the withdrawal was from a single \nproperty or multiple property account, and if the \nretirement was normal or abnormal. A single \nproperty account contains only one item of \nproperty. A multiple property account is one in \nwhich several items have been combined with a \nsingle rate of depreciation assigned to the en\ntire account.\nSale or exchange. If property is retired by \nsale or exchange, you figure gain or loss by the \nusual rules that apply to sales or other disposi\ntions of property. See Pub. 544.\nProperty not disposed of or abandoned. \nIf property is retired permanently, but not dis\nposed of or physically abandoned, you do not \nrecognize gain. You are allowed a loss in such \na case, but only if the retirement is:\n1. An abnormal retirement,\n2. A normal retirement from a single property \naccount in which you determined the life of \neach item of property separately, or\n3. A normal retirement from a multiple prop\nerty account in which the depreciation rate \nis based on the maximum expected life of \nthe longest lived item of property and the \nloss occurs before the expiration of the full \nuseful life. However, you are not allowed a \nloss if the depreciation rate is based on \nthe average useful life of the items of prop\nerty in the account.\nTo figure your loss, subtract the estimated \nsalvage or fair market value of the property at \nthe date of retirement, whichever is more, from \nits adjusted basis.\nSpecial rule for normal retirements from \nitem accounts. You can generally deduct los\nses upon retirement of a few depreciable items \nof property with similar useful lives, if:\n1. You account for each one in a separate \naccount, and\n2. You use the average useful life to figure \ndepreciation.\nHowever, you cannot deduct losses if you use \nthe average useful life to figure depreciation \nand they have a wide range of useful lives.\nIf you have a large number of depreciable \nproperty items and use average useful lives to \nfigure depreciation, you cannot deduct the los\nses upon normal retirements from these ac\ncounts.\nAbandoned property. If you physically \nabandon property, you can deduct as a loss the \nadjusted basis of the property at the time of its \nabandonment. However, your intent must be to \ndiscard the property so that you will not use it \nagain or retrieve it for sale, exchange, or other \ndisposition.\nBasis of property retired. The basis for figur\ning gain or loss on the retirement of property is \nits adjusted basis at the time of retirement, as \ndetermined in the following discussions.\nSingle item accounts. If an item of prop\nerty is accounted for in a single item account, \nthe adjusted basis is the basis you would use to \nfigure gain or loss for a sale or exchange of the \nproperty. This is generally the cost or other ba\nsis of the item of property less depreciation. \nSee Pub. 551.\nMultiple property account. For a normal \nretirement from a multiple property account, if \nyou figured depreciation using the average ex\npected useful life, the adjusted basis is the sal\nvage value estimated for the item of property \nwhen it was originally acquired. If you figured \ndepreciation using the maximum expected use\nful life of the longest lived item of property in the \naccount, you must use the depreciation method \nused for the multiple property account and a \nrate based on the maximum expected useful life \nof the item of property retired.\nYou make the adjustment for depreciation \nfor an abnormal retirement from a multiple prop\nerty account at the rate that would be proper if \nthe item of property was depreciated in a single \nproperty account. The method of depreciation \nused for the multiple property account is used. \nYou base the rate on either the average expec\nted useful life or the maximum expected useful \nlife of the retired item of property, depending on \nthe method used to determine the depreciation \nrate for the multiple property account.\n3.\nListed Property\nTopics\nThis chapter discusses:\nListed property defined\nThe predominant use test\nWhat records must be kept\nUseful Items\nYou may want to see:\nPublication\nTravel, Entertainment, Gift, and Car \nExpenses\nBusiness Use of Your Home\nHow To Depreciate Property\nForm (and Instructions)\nUnreimbursed Employee \nBusiness Expenses\n 463\n 587\n 946\n 2106EZ \nChapter 3\nListed Property Page 9\n", "Employee Business Expenses\nRecapture of Investment Credit\nDepreciation and Amortization\nThis chapter discusses some special rules and \nrecordkeeping requirements for listed property. \nFor complete coverage of the rules, including \nthe rules concerning passenger automobiles, \nsee Pub. 946.\nIf listed property is not used predominantly \n(more than 50%) in a qualified business use as \ndiscussed in Predominant Use Test, later, the \nsection 179 deduction is not allowable and the \nproperty must be depreciated using the straight \nline method.\nListed Property Defined\nListed property is any of the following.\n1. Any passenger automobile (defined later).\n2. Any other property used for transportation.\n3. Any property of a type generally used for \nentertainment, recreation, or amusement \n(including photographic, phonographic, \ncommunication, and video recording \nequipment).\n4. Any computer and related peripheral \nequipment, defined later, unless it is used \nonly at a regular business establishment \nand owned or leased by the person oper\nating the establishment. A regular busi\nness establishment includes a portion of a \ndwelling unit (defined later), if, and only if, \nthat portion is used both regularly and ex\nclusively for business as discussed in Pub. \n587.\nPassenger Automobile \nDefined\nA passenger automobile is any fourwheeled \nvehicle made primarily for use on public streets, \nroads, and highways and rated at 6,000 pounds \nor less of unloaded gross vehicle weight (at \n6,000 pounds or less of gross vehicle weight for \ntrucks and vans). It includes any part, compo\nnent, or other item physically attached to the \nautomobile or usually included in the purchase \nprice of an automobile.\nA passenger automobile does not include:\n1. An ambulance, hearse, or combination \nambulancehearse used directly in a trade \nor business; and\n2. A vehicle used directly in the trade or busi\nness of transporting persons or property \nfor compensation or hire.\nDwelling Unit\nA dwelling unit is a house or apartment used to \nprovide living accommodations in a building or \nstructure. It does not include a unit in a hotel, \nmotel, inn, or other establishment where more \nthan half the units are used on a transient basis.\n 2106 \n 4255 \n 4562 \nOther Property Used for \nTransportation\nOther property used for transportation includes \ntrucks, buses, boats, airplanes, motorcycles, \nand any other vehicles for transporting persons \nor goods.\nListed property does not include:\n1. Any vehicle which, by reason of its design, \nis not likely to be used more than a mini\nmal amount for personal purposes, such \nas clearly marked police and fire vehicles, \nambulances, or hearses used for those \npurposes;\n2. Any vehicle that is designed to carry cargo \nand that has a loaded gross vehicle weight \nover 14,000 pounds, bucket trucks (cherry \npickers), cement mixers, combines, \ncranes and derricks, delivery trucks with \nseating only for the driver (or only for the \ndriver plus a folding jump seat), dump \ntrucks (including garbage trucks), flatbed \ntrucks, forklifts, qualified moving vans, \nqualified specialized utility repair trucks, \nand refrigerated trucks;\n3. Any passenger bus used for that purpose \nwith a capacity of at least 20 passengers \nand school buses;\n4. Any tractor or other special purpose farm \nvehicle, and unmarked vehicles used by \nlaw enforcement officers if the use is offi\ncially authorized; and\n5. Any vehicle, such as a taxicab, if substan\ntially all its use is in the trade or business \nof providing services to transport persons \nor property for compensation or hire by un\nrelated persons.\nComputers and Related \nPeripheral Equipment\nA computer is a programmable electronically \nactivated device that:\n1. Is capable of accepting information, apply\ning prescribed processes to the informa\ntion, and supplying the results of those \nprocesses with or without human interven\ntion; and\n2. Consists of a central processing unit with \nextensive storage, logic, arithmetic, and \ncontrol capabilities.\nRelated peripheral equipment is any auxili\nary machine which is designed to be controlled \nby the central processing unit of a computer.\nComputer or peripheral equipment does not \ninclude:\n1. Any equipment which is an integral part of \nproperty which is not a computer;\n2. Typewriters, calculators, adding and ac\ncounting machines, copiers, duplicating \nequipment, and similar equipment; and\n3. Equipment of a kind, used primarily for the \nuser's amusement or entertainment, such \nas video games.\nPredominant Use Test\nIf “listed property,” defined earlier, placed in \nservice after June 18, 1984, is not used pre\ndominantly (more than 50%) in a qualified busi\nness use during any tax year:\nThe section 179 deduction on the property \nis not allowable, and\nYou must depreciate the property using the \nstraight line method.\nListed property placed in service before \n1987. For listed property placed in service be\nfore 1987, depreciate the property over the fol\nlowing period:\nClass of Property\nListed Property \nRecovery Period\n3year property . . . . . . . . . . .\n5 years\n5year property . . . . . . . . . . .\n12 years\n10year property . . . . . . . . . .\n25 years\n18year real property . . . . . .\n40 years\n19year real property . . . . . .\n40 years\nIf you must use the above recovery periods for \nlisted property not used predominantly in a \ntrade or business, use the percentages from \nTable 16 titled Listed Property Not Used Pre-\ndominantly (Other Than 18- or 19-Year Real \nProperty), and Table 17 for 18 or 19year real \nproperty, near the end of this publication in the \nAppendix.\nListed property placed in service after \n1986. For information on listed property placed \nin service after 1986, see Pub. 946.\nMeeting the Predominant \nUse Test\nListed property meets the predominant use test \nfor any tax year if its business use is more than \n50% of its total use. You must allocate the use \nof any item of listed property used for more than \none purpose during the tax year among its vari\nous uses. The percentage of investment use of \nlisted property cannot be used as part of the \npercentage of qualified business use to meet \nthe predominant use test. However, the com\nbined total of business and investment use is \ntaken into account to figure your depreciation \ndeduction for the property.\nNote. Property does not stop being pre\ndominantly used in a qualified business use be\ncause of a transfer at death.\nExample. Sarah Bradley uses a home \ncomputer 50% of the time to manage her in\nvestments. She also uses the computer 40% of \nthe time in her parttime consumer research \nbusiness. Sarah's home computer is listed \nproperty because it is not used at a regular \nbusiness establishment. Because her business \nuse of the computer does not exceed 50%, the \ncomputer is not predominantly used in a quali\nfied business use for the tax year. Because she \ndoes not meet the predominant use test, she \ncannot elect a section 179 deduction for this \nproperty. Her combined rate of business/\nPage 10 Chapter 3\nListed Property \n", "investment use for determining her depreciation \ndeduction is 90%.\nQualified Business Use\nA qualified business use is any use in your \ntrade or business. However, it does not include:\n1. The use of property held merely to pro\nduce income (investment use),\n2. The leasing of property to any 5% owner \nor related person (to the point that the \nproperty is used by a 5% owner or person \nrelated to the owner or lessee of the prop\nerty),\n3. The use of property as compensation for \nthe performance of services by a 5% \nowner or related person, or\n4. The use of property as compensation for \nthe performance of services by any person \n(other than a 5% owner or related per-\nson) unless the value of the use is inclu\nded in that person's gross income for the \nuse of the property and income tax is with\nheld on that amount where required. See \nEmployees, later.\n5% owner. A 5% owner of a business, other \nthan a corporation, is any person who owns \nmore than 5% of the capital or profits interest in \nthe business.\nA 5% owner of a corporation is any person \nwho owns, or is considered to own:\nMore than 5% of the outstanding stock of \nthe corporation, or\nStock possessing more than 5% of the to\ntal combined voting power of all stock in \nthe corporation.\nRelated person. A related person is anyone \nrelated to a taxpayer as discussed under Rela-\nted persons in chapter 1 in Pub. 946.\nEntertainment Use\nThe use of listed property for entertainment, \nrecreation, or amusement purposes is treated \nas a qualified business use only to the extent \nthat expenses (other than interest and property \ntax expenses) for its use are deductible as ordi\nnary and necessary business expenses. See \nPub. 463.\nLeasing or Compensatory Use of \nAircraft\nIf at least 25% of the total use of any aircraft \nduring the tax year is for a qualified business \nuse, the leasing or compensatory use of the air\ncraft by a 5% owner or related person is treated \nas a qualified business use.\nCommuting\nThe use of a vehicle for commuting is not busi\nness use, regardless of whether work is per\nformed during the trip.\nUse of Your Passenger Automobile \nby Another Person\nIf someone else uses your automobile, that use \nis not business use unless:\n1. That use is directly connected with your \nbusiness,\n2. The value of the use is properly reported \nby you as income to the other person and \ntax is withheld on the income where re\nquired, or\n3. The value of the use results in a payment \nof fair market rent.\nAny payment to you for the use of the automo\nbile is treated as a rent payment for purposes of \nitem (3).\nEmployees\nAny use by an employee of his or her own listed \nproperty (or listed property rented by an em\nployee) in performing services as an employee \nis not business use unless:\nThe use is for the employer's convenience, \nand\nThe use is required as a condition of em\nployment.\nUse \nfor \nthe \nemployer's \nconvenience. \nWhether the use of listed property is for the em\nployer's convenience must be determined from \nall the facts. The use is for the employer's con\nvenience if it is for a substantial business rea\nson of the employer. The use of listed property \nduring the employee's regular working hours to \ncarry on the employer's business is generally \nfor the employer's convenience.\nUse required as a condition of employment. \nWhether the use of listed property is a condition \nof employment depends on all the facts and cir\ncumstances. The use of property must be re\nquired for the employee to perform duties prop\nerly. The employer need not explicitly require \nthe employee to use the property. A mere state\nment by the employer that the use of the prop\nerty is a condition of employment is not suffi\ncient.\nExample 1. Virginia Sycamore is employed \nas a courier with We Deliver which provides lo\ncal courier services. She owns and uses a mo\ntorcycle to deliver packages to downtown offi\nces. We Deliver explicitly requires all delivery \npersons to own a small car or motorcycle for \nuse in their employment. The company reimbur\nses delivery persons for their costs. Virginia's \nuse of the motorcycle is for the convenience of \nWe Deliver and is required as a condition of \nemployment.\nExample 2. Bill Nelson is an inspector for \nUplift, a construction company with many sites \nin the local area. He must travel to these sites \non a regular basis. Uplift does not furnish an au\ntomobile or explicitly require him to use his own \nautomobile. However, it reimburses him for any \ncosts he incurs in traveling to the various sites. \nThe use of his own automobile or a rental auto\nmobile is for the convenience of Uplift and is re\nquired as a condition of employment.\nMethod of Allocating Use\nFor passenger automobiles and other means of \ntransportation, allocate the property's use on \nthe basis of mileage. You determine the per\ncentage of qualified business use by dividing \nthe number of miles the vehicle is driven for \nbusiness purposes during the year by the total \nnumber of miles the vehicle is driven for all pur\nposes (including business miles) during the \nyear.\nFor other items of listed property, allocate \nthe property's use on the basis of the most ap\npropriate unit of time. For example, you can de\ntermine the percentage of business use of a \ncomputer by dividing the number of hours the \ncomputer is used for business purposes during \nthe year by the total number of hours the com\nputer is used for all purposes (including busi\nness hours) during the year.\nApplying the Predominant \nUse Test\nYou must apply the predominant use test for an \nitem of listed property each year of the recovery \nperiod.\nFirst Recovery Year\nIf any item of listed property is not used pre\ndominantly in a qualified business use in the \nyear it is placed in service:\n1. The property is not eligible for a section \n179 deduction, and\n2. The depreciation deduction must be fig\nured using the straight line method.\nNote. The required use of the straight line \nmethod for an item of listed property that does \nnot meet the predominant use test is not the \nsame as electing the straight line method. It \ndoes not mean that you have to use the straight \nline method for other property in the same class \nas the item of listed property.\nYears After the First Recovery \nYear\nIf you use listed property predominantly (more \nthan 50%) in a qualified business use in the tax \nyear you place it in service, but not in a subse\nquent tax year during the recovery period, the \nfollowing rules apply.\n1. Figure depreciation using the straight line \nmethod. Do this for each year, beginning \nwith the year you no longer use the prop\nerty predominantly in a qualified business \nuse.\n2. Figure any excess depreciation on the \nproperty and add it to:\na. Your gross income, and\nb. The adjusted basis of your property.\nSee Recapture of excess depreciation next.\nRecapture of excess depreciation. You \nmust include any excess depreciation in your \ngross income for the first tax year the property \nChapter 3\nListed Property Page 11\n", "is not predominantly used in a qualified busi\nness use. Any excess depreciation must also \nbe added to the adjusted basis of your property. \nExcess depreciation is the excess (if any) of:\n1. The amount of depreciation allowable for \nthe property (including any section 179 \ndeduction claimed) for tax years before \nthe first tax year the property was not pre\ndominantly used in a qualified business \nuse, over\n2. The amount of depreciation that would \nhave been allowable for those years if the \nproperty were not used predominantly in a \nqualified business use for the year it was \nplaced in service. This means you figure \nyour depreciation using the percentages \nfrom Table 16 or 17.\nFor information on investment credit recapture, \nsee the instructions for Form 4255.\nDeductions After \nRecovery Period\nWhen listed property (other than passenger au\ntomobiles) is used for business, investment, \nand personal purposes, no deduction is ever al\nlowable for the personal use. In tax years after \nthe recovery period, you must determine if there \nis any unrecovered basis remaining before you \ncompute the depreciation deduction for that tax \nyear. To make this determination, figure the de\npreciation for earlier tax years as if your prop\nerty were used 100% for business or invest\nment purposes, beginning with the first tax year \nin which some or all use is for business or in\nvestment. See Car Used 50% or Less for Busi-\nness in chapter 4 of Pub. 463.\nLeased Property\nThe limitations on cost recovery deductions ap\nply to the rental of listed property. The following \ndiscussion covers the rules that apply to the les\nsor (the owner of the property) and the lessee \n(the person who rents the property from the \nowner). See Leasing a Car in chapter 4 of Pub. \n463 for a discussion of leased passenger auto\nmobiles.\nLessor\nThe limitations on cost recovery generally do \nnot apply to any listed property leased or held \nfor leasing by anyone regularly engaged in the \nbusiness of leasing listed property.\nA person is considered regularly engaged \nin the business of leasing listed property only \nif contracts for leasing of listed property are en\ntered into with some frequency over a continu\nous period of time. This determination is made \non the basis of the facts and circumstances in \neach case and takes into account the nature of \nthe person's business in its entirety. Occasional \nor incidental leasing activity is insufficient. For \nexample, a person leasing only one passenger \nautomobile during a tax year is not regularly en\ngaged in the business of leasing automobiles. \nAn employer who allows an employee to use \nthe employer's property for personal purposes \nand charges the employee for the use is not \nregularly engaged in the business of leasing the \nproperty used by the employee.\nLessee\nA lessee of listed property (other than passen\nger automobiles) must include an amount in \ngross income called the inclusion amount for \nthe first tax year the property is not used pre\ndominantly in a qualified business use.\nInclusion amount for property leased be\nfore \n1987. You \ndetermine \nthe \ninclusion \namount for property leased after June 18, 1984, \nand before 1987 by multiplying the fair market \nvalue of the property by both the average busi\nness/investment use percentage and the appli\ncable percentage. You can find the applicable \npercentages for listed property that is 5 or \n10year recovery property in Table 19 or 20 in \nthe Appendix.\nThe lease term for listed property other \nthan 18 or 19year real property, and residen\ntial rental or nonresidential real property, in\ncludes options to renew. For 18 or 19year real \nproperty and residential rental or nonresidential \nreal property that is listed property, the period of \nthe lease does not include any option to renew \nat fair market value, determined at the time of \nrenewal. You treat two or more successive \nleases that are part of the same transaction (or \na series of related transactions) for the same or \nsubstantially similar property as one lease.\nSpecial rules. The lessee adds the inclusion \namount to gross income in the next tax year if:\nThe lease term begins within 9 months be\nfore the close of the lessee's tax year,\nThe lessee does not use the property pre\ndominantly in a qualified business use dur\ning that portion of the tax year, and\nThe lease term continues into the lessee's \nnext tax year.\nThe lessee determines the inclusion amount by \ntaking into account the average of the business/\ninvestment use for both tax years and the appli\ncable percentage for the tax year the lease term \nbegins.\nIf the lease term is less than one year, the \namount included in gross income is the amount \nthat bears the same ratio to the additional inclu\nsion amount as the number of days in the lease \nterm bears to 365.\nMaximum inclusion amount. The inclusion \namount cannot be more than the sum of the de\nductible amounts of rent allocable to the les\nsee's tax year in which the amount must be in\ncluded in gross income.\nWhat Records Must Be \nKept\nYou cannot take any depreciation or section \n179 deduction for the use of listed property (in\ncluding passenger automobiles) unless you can \nprove business/investment use with adequate \nrecords or sufficient evidence to support your \nown statements.\nHow long to keep records. For listed prop\nerty, records must be kept for as long as any \nexcess depreciation can be recaptured (inclu\nded in income).\nAdequate Records\nTo meet the adequate records requirement, you \nmust maintain an account book, diary, log, \nstatement of expense, trip sheet, or similar re\ncord or other documentary evidence that, to\ngether with the receipt, is sufficient to establish \neach element of an expenditure or use. It is not \nnecessary to record information in an account \nbook, diary, or similar record if the information is \nalready shown on the receipt. However, your \nrecords should back up your receipts in an or\nderly manner.\nElements of Expenditure or Use\nThe records or other documentary evidence \nmust support:\n1. The amount of each separate expenditure, \nsuch as the cost of acquiring the item, \nmaintenance and repair costs, capital im\nprovement costs, lease payments, and \nany other expenses;\n2. The amount of each business and invest\nment use (based on an appropriate meas\nure, such as mileage for vehicles and time \nfor other listed property), and the total use \nof the property for the tax year;\n3. The date of the expenditure or use; and\n4. The business or investment purpose for \nthe expenditure or use.\nWritten documents of your expenditure or \nuse are generally better evidence than oral \nstatements alone. A written record prepared at \nor near the time of the expenditure or use has \ngreater value as proof of the expenditure or \nuse. A daily log is not required. However, some \ntype of record containing the elements of an ex\npenditure or the business or investment use of \nlisted property made at or near the time and \nbacked up by other documents is preferable to \na statement prepared later.\nTimeliness\nThe elements of an expenditure or use must be \nrecorded at the time you have full knowledge of \nthe elements. An expense account statement \nmade from an account book, diary, or similar re\ncord prepared or maintained at or near the time \nof the expenditure or use is generally consid\nered a timely record if in the regular course of \nbusiness:\n1. The statement is submitted by an em\nployee to the employer, or\n2. The statement is submitted by an inde\npendent contractor to the client or cus\ntomer.\nFor example, a log maintained on a weekly \nbasis, which accounts for use during the week, \nwill be considered a record made at or near the \ntime of use.\nPage 12 Chapter 3\nListed Property \n", "Business Purpose Supported\nAn adequate record of business purpose must \ngenerally be in the form of a written statement. \nHowever, the amount of backup necessary to \nestablish a business purpose depends on the \nfacts and circumstances of each case. A written \nexplanation of the business purpose will not be \nrequired if the purpose can be determined from \nthe surrounding facts and circumstances. For \nexample, a salesperson visiting customers on \nan established sales route will not normally \nneed a written explanation of the business pur\npose of his or her travel.\nBusiness Use Supported\nAn adequate record contains enough informa\ntion on each element of every business or in\nvestment use. The amount of detail required to \nsupport the use depends on the facts and cir\ncumstances. For example, a taxpayer whose \nonly business use of a truck is to make cus\ntomer deliveries on an established route can \nsatisfy the requirement by recording the length \nof the route, including the total number of miles \ndriven during the tax year and the date of each \ntrip at or near the time of the trips.\nAlthough an adequate record generally must \nbe written, a record of the business use of listed \nproperty, such as a computer or automobile, \ncan be prepared in a computer memory device \nusing a logging program.\nSeparate or Combined\nExpenditures or Uses\nEach use by you is normally considered a sepa\nrate use. However, repeated uses can be com\nbined as a single item.\nEach expenditure is recorded as a separate \nitem and not combined with other expenditures. \nIf you choose, however, amounts spent for the \nuse of listed property during a tax year, such as \nfor gasoline or automobile repairs, can be com\nbined. If these expenses are combined, you do \nnot need to support the business purpose of \neach expense. Instead, you can divide the ex\npenses based on the total business use of the \nlisted property.\nUses which can be considered part of a sin\ngle use, such as a round trip or uninterrupted \nbusiness use, can be accounted for by a single \nrecord. For example, use of a truck to make de\nliveries at several locations which begin and \nend at the business premises and can include a \nstop at the business in between deliveries can \nbe accounted for by a single record of miles \ndriven. Use of a passenger automobile by a \nsalesperson for a business trip away from home \nover a period of time can be accounted for by a \nsingle record of miles traveled. Minimal per\nsonal use (such as a stop for lunch between \ntwo business stops) is not an interruption of \nbusiness use.\nConfidential Information\nIf any of the information on the elements of an \nexpenditure or use is confidential, it does not \nneed to be in the account book or similar record \nif it is recorded at or near the time of the expen\nditure or use. It must be kept elsewhere and \nmade available as support to the district director \non request.\nSubstantial Compliance\nIf you have not fully supported a particular ele\nment of an expenditure or use, but have com\nplied with the adequate records requirement for \nthe expenditure or use to the district director's \nsatisfaction, you can establish this element by \nany evidence the district director deems ade\nquate.\nIf you fail to establish that you have substan\ntially complied with the adequate records re\nquirement for an element of an expenditure or \nuse to the district director's satisfaction, you \nmust establish the element:\n1. By your own oral or written statement con\ntaining detailed information as to the ele\nment, and\n2. By other evidence sufficient to establish \nthe element.\nIf the element is the cost or amount, time, \nplace, or date of an expenditure or use, its sup\nporting evidence must be direct, such as oral \ntestimony by witnesses or a written statement \nsetting forth detailed information about the ele\nment or the documentary evidence. If the ele\nment is the business purpose of an expendi\nture, \nits \nsupporting \nevidence \ncan \nbe \ncircumstantial evidence.\nSampling\nYou can maintain an adequate record for por\ntions of a tax year and use that record to sup\nport your business and investment use for the \nentire tax year if it can be shown by other evi\ndence that the periods for which an adequate \nrecord is maintained are representative of use \nthroughout the year.\nLoss of Records\nWhen you establish that failure to produce ade\nquate records is due to loss of the records \nthrough circumstances beyond your control, \nsuch as through fire, flood, earthquake, or other \ncasualty, you have the right to support a deduc\ntion by reasonable reconstruction of your ex\npenditures and use.\nReporting Information\non Form 4562\nIf you claim a deduction for any listed property, \nyou must provide the requested information on \npage 2 of Form 4562. If you claim a deduction \nfor any vehicle, you must answer certain ques\ntions on page 2 of Form 4562 to provide infor\nmation about the vehicle use.\nEmployees. Employees claiming the standard \nmileage rate or actual expenses (including de\npreciation) must use Form 2106 instead of Part \nV of Form 4562. Employees claiming the stand\nard mileage rate may be able to use Form \n2106EZ.\nEmployer who provides vehicles to employ\nees. An employer who provides vehicles to \nemployees must obtain enough information \nfrom those employees to provide the requested \ninformation on Form 4562.\nAn employer who provides more than five \nvehicles to employees need not include any in\nformation on his or her tax return. Instead, the \nemployer must obtain the information from his \nor her employees and indicate on his or her re\nturn that the information was obtained and is \nbeing retained.\nYou do not need to provide the information \nrequested on page 2 of Form 4562 if, as an em\nployer:\n1. You can satisfy the requirements of a writ\nten policy statement for vehicles either not \nused for personal purposes, or not used \nfor personal purposes other than commut\ning; or\n2. You treat all vehicle use by employees as \npersonal use.\nSee the Instructions for Form 4562.\nDeductions in Later \nYears\nWhen listed property is used for business, in\nvestment, and personal purposes, no deduction \nis allowable for its personal use either in the \ncurrent year or any later tax year. In later years, \nyou must determine if there is any remaining \nunadjusted or unrecovered basis before you \ncompute the depreciation deduction for that tax \nyear. In making this determination, figure the \ndepreciation deductions for earlier tax years as \nif the listed property were used 100% for busi\nness or investment purposes in those years, be\nginning with the first tax year in which some or \nall of the property use is for business or invest\nment.\nFor more information about deductions after \nthe recovery period for automobiles, see Pub. \n463.\nHow To Get Tax Help\nIf you have questions about a tax issue, need \nhelp preparing your tax return, or want to down\nload free publications, forms, or instructions, go \nto IRS.gov and find resources that can help you \nright away.\nPreparing and filing your tax return. Find \nfree options to prepare and file your return on \nIRS.gov or in your local community if you qual\nify.\nThe Volunteer Income Tax Assistance \n(VITA) program offers free tax help to people \nwho generally make $54,000 or less, persons \nwith disabilities, the elderly, and limitedEng\nlishspeaking taxpayers who need help prepar\ning their own tax returns. The Tax Counseling \nfor the Elderly (TCE) program offers free tax \nhelp for all taxpayers, particularly those who are \nPublication 534 (November 2016)\n Page 13\n", "60 years of age and older. TCE volunteers spe\ncialize in answering questions about pensions \nand retirementrelated issues unique to seniors.\nYou can go to IRS.gov and click on the Fil\ning tab to see your options for preparing and fil\ning your return which include the following.\nFree File. Go to IRS.gov/freefile. See if \nyou qualify to use brandname software to \nprepare and e-file your federal tax return \nfor free.\nVITA. Go to IRS.gov/vita, download the \nfree IRS2Go app, or call 18009069887 \nto find the nearest VITA location for free \ntax preparation.\nTCE. Go to IRS.gov/tce, download the free \nIRS2Go app, or call 18882277669 to \nfind the nearest TCE location for free tax \npreparation.\nGetting answers to your tax law \nquestions. On IRS.gov get answers to \nyour tax questions anytime, anywhere.\nGo to IRS.gov/help or IRS.gov/letushelp \npages for a variety of tools that will help \nyou get answers to some of the most com\nmon tax questions.\nGo to IRS.gov/ita for the Interactive Tax \nAssistant, a tool that will ask you questions \non a number of tax law topics and provide \nanswers. You can print the entire interview \nand the final response for your records.\nGo to IRS.gov/pub17 to get Pub. 17, Your \nFederal Income Tax for Individuals, which \nfeatures details on taxsaving opportuni\nties, tax changes, and thousands of inter\nactive links to help you find answers to \nyour questions. View it online in HTML or \nas a PDF or, better yet, download it to your \nmobile device to enjoy eBook features.\nYou may also be able to access tax law in\nformation in your electronic filing software.\nGetting tax forms and publications. Go to \nIRS.gov/forms to view, download, or print all of \nthe forms and publications you may need. You \ncan also download and view popular tax publi\ncations and instructions (including the 1040 in\nstructions) on mobile devices as an eBook at no \ncharge. Or, you can go to IRS.gov/orderforms \nto place an order and have forms mailed to you \nwithin 10 business days.\nUsing direct deposit. The fastest way to re\nceive a tax refund is to combine direct deposit \nand IRS e-file. Direct deposit securely and elec\ntronically transfers your refund directly into your \nfinancial account. Eight in 10 taxpayers use di\nrect deposit to receive their refund. IRS issues \nmore than 90% of refunds in less than 21 days.\nDelayed refund for returns claiming certain \ncredits. Due to changes in the law, the IRS \ncan’t issue refunds before February 15, 2017, \nfor 2016 returns that claim the earned income \ncredit (EIC) or the additional child tax credit \n(ACTC). This applies to the entire refund, not \njust the portion associated with these credits.\nGetting a transcript or copy of a return. The \nquickest way to get a copy of your tax transcript \nis to go to IRS.gov/transcripts. Click on either \n\"Get Transcript Online\" or \"Get Transcript by \nMail\" to order a copy of your transcript. If you \nprefer, you can:\nOrder your transcript by calling \n18009089946.\nMail Form 4506T or Form 4506TEZ (both \navailable on IRS.gov).\nUsing online tools to help prepare your re\nturn. Go to IRS.gov/tools for the following.\nThe Earned Income Tax Credit Assistant \n(IRS.gov/eic) determines if you are eligible \nfor the EIC.\nThe Online EIN Application (IRS.gov/ein) \nhelps you get an employer identification \nnumber.\nThe IRS Withholding Calculator (IRS.gov/\nw4app) estimates the amount you should \nhave withheld from your paycheck for fed\neral income tax purposes.\nThe First Time Homebuyer Credit Account \nLook-up (IRS.gov/homebuyer) tool pro\nvides information on your repayments and \naccount balance.\nThe Sales Tax Deduction Calculator \n(IRS.gov/salestax) figures the amount you \ncan claim if you itemize deductions on \nSchedule A (Form 1040), choose not to \nclaim state and local income taxes, and \nyou didn’t save your receipts showing the \nsales tax you paid.\nResolving taxrelated identity theft issues.\nThe IRS doesn’t initiate contact with tax\npayers by email or telephone to request \npersonal or financial information. This in\ncludes any type of electronic communica\ntion, such as text messages and social me\ndia channels.\nGo to IRS.gov/idprotection for information \nand videos.\nIf your SSN has been lost or stolen or you \nsuspect you are a victim of taxrelated \nidentity theft, visit IRS.gov/id to learn what \nsteps you should take.\nChecking on the status of your refund. \nGo to IRS.gov/refunds.\nDue to changes in the law, the IRS can’t is\nsue refunds before February 15, 2017, for \n2016 returns that claim the EIC or the \nACTC. This applies to the entire refund, \nnot just the portion associated with these \ncredits.\nDownload the official IRS2Go app to your \nmobile device to check your refund status.\nCall the automated refund hotline at \n18008291954.\nMaking a tax payment. The IRS uses the lat\nest encryption technology to ensure your elec\ntronic payments are safe and secure. You can \nmake electronic payments online, by phone, \nand from a mobile device using the IRS2Go \napp. Paying electronically is quick, easy, and \nfaster than mailing in a check or money order. \nGo to IRS.gov/payments to make a payment \nusing any of the following options.\nIRS Direct Pay: Pay your individual tax bill \nor estimated tax payment directly from \nyour checking or savings account at no \ncost to you.\nDebit or credit card: Choose an ap\nproved payment processor to pay online, \nby phone, and by mobile device.\nElectronic Funds Withdrawal: Offered \nonly when filing your federal taxes using \ntax preparation software or through a tax \nprofessional.\nElectronic Federal Tax Payment Sys\ntem: Best option for businesses. Enroll\nment is required.\nCheck or money order: Mail your pay\nment to the address listed on the notice or \ninstructions.\nCash: If cash is your only option, you may \nbe able to pay your taxes at a participating \nretail store.\nWhat if I can’t pay now? Go to IRS.gov/\npayments for more information about your op\ntions.\nApply for an online payment agreement \n(IRS.gov/opa) to meet your tax obligation \nin monthly installments if you can’t pay \nyour taxes in full today. Once you complete \nthe online process, you will receive imme\ndiate notification of whether your agree\nment has been approved.\nUse the Offer in Compromise Pre-Qualifier \n(IRS.gov/oic) to see if you can settle your \ntax debt for less than the full amount you \nowe.\nChecking the status of an amended return. \nGo to IRS.gov and click on Where’s My \nAmended Return? (IRS.gov/wmar) under the \n“Tools” bar to track the status of Form 1040X \namended returns. Please note that it can take \nup to 3 weeks from the date you mailed your \namended return for it show up in our system \nand processing it can take up to 16 weeks.\nUnderstanding an IRS notice or letter. Go to \nIRS.gov/notices to find additional information \nabout responding to an IRS notice or letter.\nContacting your local IRS office. Keep in \nmind, many questions can be resolved on \nIRS.gov without visiting an IRS Tax Assistance \nCenter (TAC). Go to IRS.gov/letushelp for the \ntopics people ask about most. If you still need \nhelp, IRS TACs provide tax help when a tax is\nsue can’t be handled online or by phone. All \nTACs now provide service by appointment so \nyou’ll know in advance that you can get the \nservice you need without waiting. Before you \nvisit, go to IRS.gov/taclocator to find the nearest \nTAC, check hours, available services, and ap\npointment options. Or, on the IRS2Go app, un\nder the Stay Connected tab, choose the Con\ntact Us option and click on “Local Offices.”\nWatching IRS videos. The IRS Video portal \n(IRSvideos.gov) contains video and audio pre\nsentations for individuals, small businesses, \nand tax professionals.\nGetting tax information in other languages. \nFor taxpayers whose native language isn’t Eng\nlish, we have the following resources available. \nTaxpayers can find information on IRS.gov in \nthe following languages.\nSpanish (IRS.gov/spanish).\nChinese (IRS.gov/chinese).\nVietnamese (IRS.gov/vietnamese).\nKorean (IRS.gov/korean).\nRussian (IRS.gov/russian).\nPage 14 \nPublication 534 (November 2016)\n", "The IRS TACs provide overthephone inter\npreter service in over 170 languages, and the \nservice is available free to taxpayers.\nThe Taxpayer Advocate \nService Is Here To Help You\nWhat is the Taxpayer Advocate \nService?\nThe Taxpayer Advocate Service (TAS) is an in-\ndependent organization within the IRS that \nhelps taxpayers and protects taxpayer rights. \nOur job is to ensure that every taxpayer is \ntreated fairly and that you know and understand \nyour rights under the Taxpayer Bill of Rights.\nWhat Can the Taxpayer Advocate \nService Do For You?\nWe can help you resolve problems that you \ncan’t resolve with the IRS. And our service is \nfree. If you qualify for our assistance, you will be \nassigned to one advocate who will work with \nyou throughout the process and will do every\nthing possible to resolve your issue. TAS can \nhelp you if:\nYour problem is causing financial difficulty \nfor you, your family, or your business,\nYou face (or your business is facing) an \nimmediate threat of adverse action, or\nYou’ve tried repeatedly to contact the IRS \nbut no one has responded, or the IRS \nhasn’t responded by the date promised.\nHow Can You Reach Us?\nWe have offices in every state, the District of \nColumbia, and Puerto Rico. Your local advo\ncate’s number is in your local directory and at \ntaxpayeradvocate.irs.gov. You can also call us \nat 18777774778.\nHow Can You Learn About Your \nTaxpayer Rights?\nThe Taxpayer Bill of Rights describes 10 basic \nrights that all taxpayers have when dealing with \nthe \nIRS. \nOur \nTax \nToolkit \nat \ntaxpayeradvocate.irs.gov can help you under\nstand what these rights mean to you and how \nthey apply. These are your rights. Know them. \nUse them.\nHow Else Does the Taxpayer \nAdvocate Service Help Taxpayers?\nTAS works to resolve largescale problems that \naffect many taxpayers. If you know of one of \nthese broad issues, please report it to us at \nIRS.gov/sams.\nLow Income Taxpayer \nClinics\nLow Income Taxpayer Clinics (LITCs) serve in\ndividuals whose income is below a certain level \nand need to resolve tax problems such as au\ndits, appeals, and tax collection disputes. Some \nclinics can provide information about taxpayer \nrights and responsibilities in different languages \nfor individuals who speak English as a second \nlanguage. To find a clinic near you, visit \nIRS.gov/litc or see IRS Publication 4134, Low \nIncome Taxpayer Clinic List.\nAppendix\nThe following tables are for use in figuring de\npreciation deductions under the ACRS system.\nPublication 534 (November 2016)\n Page 15\n", "ACRS Percentage Tables\n \nTable 1. 15Year Real Property* (Other Than LowIncome Housing)\nYear\nMonth Placed in Service\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n12.00%\n11.0%\n10.0%\n9.0%\n8.0%\n7.0%\n6.0%\n5.0%\n4.0%\n3.0%\n2.0%\n1.0%\n2nd\n10.0\n10.0\n11.0\n11.0\n11.0\n11.0\n11.0\n11.0\n11.0\n11.0\n11.0\n12.0\n3rd\n9.0\n9.0\n9.0\n9.0\n10.0\n10.0\n10.0\n10.0\n10.0\n10.0\n10.0\n10.0\n4th\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n5th\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n6th\n6.0\n6.0\n6.0\n6.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7th\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n8th\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n5.0\n6.0\n6.0\n6.0\n6.0\n6.0\n9th\n6.0\n6.0\n6.0\n6.0\n5.0\n6.0\n5.0\n5.0\n5.0\n6.0\n6.0\n6.0\n10th\n5.0\n6.0\n5.0\n6.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n6.0\n5.0\n11th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n12th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n13th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n14th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n15th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n16th\n—\n—\n1.0\n1.0\n2.0\n2.0\n3.0\n3.0\n4.0\n4.0\n4.0\n5.0\n* Placed In Service After 1980 and Before March 16, 1984\nTable 2. LowIncome Housing\nYear\nMonth Placed in Service\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n13.0%\n12.0%\n11.0%\n10.0%\n9.0%\n8.0%\n7.0%\n6.0%\n4.0%\n3.0%\n2.0%\n1.0%\n2nd\n12.0\n12.0\n12.0\n12.0\n12.0\n12.0\n12.0\n13.0\n13.0\n13.0\n13.0\n13.0\n3rd\n10.0\n10.0\n10.0\n10.0\n11.0\n11.0\n11.0\n11.0\n11.0\n11.0\n11.0\n11.0\n4th\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n10.0\n10.0\n10.0\n10.0\n5th\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n9.0\n6th\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7th\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n8th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n6.0\n6.0\n9th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n10th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n11th\n4.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n12th\n4.0\n4.0\n4.0\n5.0\n4.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n13th\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n5.0\n4.0\n5.0\n5.0\n5.0\n5.0\n14th\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n5.0\n4.0\n4.0\n15th\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n16th\n—\n—\n1.0\n1.0\n2.0\n2.0\n2.0\n3.0\n3.0\n3.0\n4.0\n4.0\n Placed In Service After 1980 and Before May 9, 1985\nPage 16 \nPublication 534 (November 2016)\n", "Table 3. LowIncome Housing\nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n13.3%\n12.2%\n11.1%\n10.0%\n8.9%\n7.8%\n6.6%\n5.6%\n4.4%\n3.3%\n2.2%\n1.1%\n2nd\n11.6\n11.7\n11.9\n12.0\n12.1\n12.3\n12.5\n12.6\n12.7\n12.9\n13.0\n13.2\n3rd\n10.0\n10.1\n10.2\n10.4\n10.5\n10.7\n10.8\n10.9\n11.1\n11.2\n11.3\n11.4\n4th\n8.7\n8.8\n8.9\n9.0\n9.1\n9.2\n9.3\n9.5\n9.6\n9.7\n9.8\n9.9\n5th\n7.5\n7.6\n7.7\n7.8\n7.9\n8.0\n8.1\n8.2\n8.3\n8.4\n8.5\n8.6\n6th\n6.5\n6.6\n6.7\n6.8\n6.9\n6.9\n7.0\n7.1\n7.2\n7.3\n7.4\n7.4\n7th\n5.7\n5.7\n5.8\n5.9\n5.9\n6.0\n6.1\n6.1\n6.2\n6.3\n6.4\n6.5\n8th\n4.9\n5.0\n5.0\n5.1\n5.2\n5.2\n5.3\n5.3\n5.4\n5.5\n5.5\n5.6\n9th\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.7\n4.8\n4.8\n10th\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n11th\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n12th\n4.5\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n4.6\n13th\n4.5\n4.5\n4.6\n4.5\n4.6\n4.6\n4.6\n4.6\n4.6\n4.5\n4.6\n4.6\n14th\n4.5\n4.5\n4.5\n4.5\n4.5\n4.5\n4.5\n4.6\n4.6\n4.5\n4.5\n4.5\n15th\n4.5\n4.5\n4.5\n4.5\n4.5\n4.5\n4.5\n4.5\n4.5\n4.5\n4.5\n4.5\n16th\n—\n0.4\n0.7\n1.1\n1.5\n1.9\n2.3\n2.6\n3.0\n3.4\n3.7\n4.1\n Placed In Service After May 8, 1985, and Before 1987\nTable 4. 18Year Real Property\nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n9.0%\n9.0%\n8.0%\n7.0%\n6.0%\n5.0%\n4.0%\n4.0%\n3.0%\n2.0%\n1.0%\n0.4%\n2nd\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n10.0\n10.0\n10.0\n3rd\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n9.0\n9.0\n9.0\n9.0\n4th\n7.0\n7.0\n7.0\n7.0\n7.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n5th\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n6th\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n7th\n5.0\n5.0\n5.0\n5.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n812th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n13th\n4.0\n4.0\n4.0\n5.0\n4.0\n4.0\n5.0\n4.0\n4.0\n4.0\n5.0\n5.0\n1417th\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n18th\n4.0\n3.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n19th\n—\n1.0\n1.0\n1.0\n2.0\n2.0\n2.0\n3.0\n3.0\n3.0\n3.0\n3.6\n Placed In Service After June 22, 1984, and Before May 9, 1985\nTable 5. 18Year Real Property\nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10–11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n10.0%\n9.0%\n8.0%\n7.0%\n6.0%\n6.0%\n5.0%\n4.0%\n3.0%\n2.0%\n1.0%\n2nd\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n9.0\n10.0\n10.0\n3rd\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n8.0\n9.0\n9.0\n9.0\n4th\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n8.0\n8.0\n8.0\n8.0\n8.0\n5th\n6.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n7.0\n6th\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n7th\n5.0\n5.0\n5.0\n5.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n812th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n13th\n4.0\n4.0\n4.0\n5.0\n5.0\n4.0\n4.0\n5.0\n4.0\n4.0\n4.0\n1418th\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n4.0\n19th\n—\n—\n1.0\n1.0\n1.0\n2.0\n2.0\n2.0\n3.0\n3.0\n4.0\n Placed In Service After March 15 and Before June 23, 1984\nPublication 534 (November 2016)\n Page 17\n", "Table 6. 19Year Real Property\nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n8.8%\n8.1%\n7.3%\n6.5%\n5.8%\n5.0%\n4.2%\n3.5%\n2.7%\n1.9%\n1.1%\n0.4%\n2nd\n8.4\n8.5\n8.5\n8.6\n8.7\n8.8\n8.8\n8.9\n9.0\n9.0\n9.1\n9.2\n3rd\n7.6\n7.7\n7.7\n7.8\n7.9\n7.9\n8.0\n8.1\n8.1\n8.2\n8.3\n8.3\n4th\n6.9\n7.0\n7.0\n7.1\n7.1\n7.2\n7.3\n7.3\n7.4\n7.4\n7.5\n7.6\n5th\n6.3\n6.3\n6.4\n6.4\n6.5\n6.5\n6.6\n6.6\n6.7\n6.8\n6.8\n6.9\n6th\n5.7\n5.7\n5.8\n5.9\n5.9\n5.9\n6.0\n6.0\n6.1\n6.1\n6.2\n6.2\n7th\n5.2\n5.2\n5.3\n5.3\n5.3\n5.4\n5.4\n5.5\n5.5\n5.6\n5.6\n5.6\n8th\n4.7\n4.7\n4.8\n4.8\n4.8\n4.9\n4.9\n5.0\n5.0\n5.1\n5.1\n5.1\n9th\n4.2\n4.3\n4.3\n4.4\n4.4\n4.5\n4.5\n4.5\n4.5\n4.6\n4.6\n4.7\n1019th\n4.2\n4.2\n4.2\n4.2\n4.2\n4.2\n4.2\n4.2\n4.2\n4.2\n4.2\n4.2\n20th\n0.2\n0.5\n0.9\n1.2\n1.6\n1.9\n2.3\n2.6\n3.0\n3.3\n3.7\n4.0\n Placed In Service After May 8, 1985, and Before 1987\nTable 7. 18Year Real Property\nMonth Placed in Service\nYear\n1–2\n3–4\n5–7\n8–9\n10–11\n12\n.\n.\n.\n.\n.\n.\n.\n1st\n5.0%\n4.0%\n3.0%\n2.0%\n1.0%\n0.2%\n210th\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n11th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.8\n1218th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n19th\n1.0\n2.0\n3.0\n4.0\n5.0\n5.0\n Placed In Service After June 22, 1984\nIf Alternate ACRS Method Elected Over 18Year Period\nTable 8. 18Year Real Property\nMonth Placed in Service\nYear\n1\n2–3\n4–5\n6–7\n8–9\n10–11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n6.0%\n5.0%\n4.0%\n3.0%\n2.0%\n1.0%\n0.5%\n210th\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n6.0\n11th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.5\n1218th\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n5.0\n19th\n—\n1.0\n2.0\n3.0\n4.0\n5.0\n5.0\n Placed In Service After March 15 and Before June 23, 1984\nIf Alternate ACRS Method Elected Over 18Year Period\nTable 9. 19Year Real Property\nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n5.0%\n4.6%\n4.2%\n3.7%\n3.3%\n2.9%\n2.4%\n2.0%\n1.5%\n1.1%\n0.7%\n0.2%\n213th\n5.3\n5.3\n5.3\n5.3\n5.3\n5.3\n5.3\n5.3\n5.3\n5.3\n5.3\n5.3\n1419th\n5.2\n5.2\n5.2\n5.2\n5.2\n5.2\n5.2\n5.2\n5.2\n5.2\n5.2\n5.2\n20th\n0.2\n0.6\n1.0\n1.5\n1.9\n2.3\n2.8\n3.2\n3.7\n4.1\n4.5\n5.0\n If Alternate ACRS Method Elected Over 19Year Period\nTable 10. 18Year Real Property\nMonth Placed in Service\nYear\n1–2\n3–6\n7–10\n11\n12\n.\n.\n.\n.\n.\n.\n1st\n3.0%\n2.0%\n1.0%\n0.4%\n0.1%\n230th\n3.0\n3.0\n3.0\n3.0\n3.0\n31st\n2.0\n2.0\n2.0\n2.6\n2.9\n3235th\n2.0\n2.0\n2.0\n2.0\n2.0\n36th\n—\n1.0\n2.0\n2.0\n2.0\n Placed In Service After June 22, 1984 \nIf Alternate ACRS Method Elected Over 35Year Period\nPage 18 \nPublication 534 (November 2016)\n", "18Year Real Property 1\n15Year Real Property and LowIncome Housing 2\nTable 11. \nMonth Placed in Service\nYear\n1–2\n3–6\n7–12\n.\n.\n.\n.\n1st\n3.0%\n2.0%\n1.0%\n230th\n3.0\n3.0\n3.0\n3135th\n2.0\n2.0\n2.0\n36th\n—\n1.0\n2.0\n1 Placed In Service After March 15 and Before June 23, 1984\n2 Placed In Service Before May 9, 1985 \nIf Alternate ACRS Method Elected Over 35Year Period\nTable 12. LowIncome Housing\nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n2.9%\n2.6%\n2.4%\n2.1%\n1.9%\n1.7%\n1.4%\n1.2%\n1.0%\n0.7%\n0.5%\n0.2%\n220th\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2135th\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n36th\n—\n0.3\n0.5\n0.8\n1.0\n1.2\n1.5\n1.7\n1.9\n2.2\n2.4\n2.7\n Placed In Service After May 8, 1985\n If Alternate ACRS Method Elected Over 35Year Period\nTable 13. 19Year Real Property\nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n2.7%\n2.5%\n2.3%\n2.0%\n1.8%\n1.5%\n1.3%\n1.1%\n0.8%\n0.6%\n0.4%\n0.1%\n220th\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2.9\n2135th\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n2.8\n36th\n0.2\n0.4\n0.6\n0.9\n1.1\n1.4\n1.6\n1.8\n2.1\n2.3\n2.5\n2.8\n If Alternate ACRS Method Elected Over 35Year Period\n18Year Real Property 1\n19Year Real Property 2\nTable 14.\nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n2.1%\n1.9%\n1.8%\n1.6%\n1.4%\n1.2%\n1.0%\n0.8%\n0.6%\n0.5%\n0.3%\n0.1%\n211th\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n1245th\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n46th\n0.1\n0.3\n0.4\n0.6\n0.8\n1.0\n1.2\n1.4\n1.6\n1.7\n1.9\n2.1\n1 Placed In Service After June 22, 1984\n2 If Alternate ACRS Method Elected Over a 45Year Period\n18Year Real Property 1\n15Year Real Property and LowIncome Housing 2\nTable 15. \nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n2.3%\n2.0%\n1.9%\n1.7%\n1.5%\n1.3%\n1.2%\n0.9%\n0.7%\n0.6%\n0.4%\n0.2%\n210th\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n2.3\n1145th\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n2.2\n46th\n—\n0.3\n0.4\n0.6\n0.8\n1.0\n1.1\n1.4\n1.6\n1.7\n1.9\n2.1\n1 Placed In Service After March 15 and Before June 23, 1984 \n2 Placed In Service After December 31, 1980 \nIf Alternate ACRS Method Elected Over a 45Year Period\nPublication 534 (November 2016)\n Page 19\n", "Listed Property Not Used Predominantly (Other Than 18 or 19 Year Real Property)\nTable 16.\nRecovery Period\nYear\n5\n12\n25\n.\n.\n.\n.\n1st\n10.0%\n4.0%\n2.0%\n2nd5th\n20.0\n9.0\n4.0\n6th\n10.0\n8.0\n4.0\n7th12th\n—\n8.0\n4.0\n13th\n—\n4.0\n4.0\n14th25th\n—\n—\n4.0\n26th\n—\n—\n2.0\nTable 17. 40Year Recovery Period (For 18 or 19Year Listed Property Not Used Predominantly)\nMonth Placed in Service\nYear\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1st\n2.4%\n2.2%\n2.0%\n1.8%\n1.6%\n1.4%\n1.1%\n0.9%\n0.7%\n0.5%\n0.3%\n0.1%\n240th\n2.5\n2.5\n2.5\n2.5\n2.5\n2.5\n2.5\n2.5\n2.5\n2.5\n2.5\n2.5\n41st\n0.1\n0.3\n0.5\n0.7\n0.9\n1.1\n1.4\n1.6\n1.8\n2.0\n2.2\n2.4\nTable 18. 3Year Recovery Property\nTax year during the lease term that the business percentage decreases to 50% or less\nLease Term\n1\n2\n3\n4\n5\n6 and later\n.\n.\n.\n.\n.\n.\n.\n1 Year\n3.00%\n2 Years\n6.00\n1.25%\n3 Years\n10.20\n6.20\n2.25%\n4 Years or more\n13.20\n10.40\n6.50\n1.70%\n0.50%\n0.00%\nTable 19. 5Year Recovery Property\nTax year during the lease term that the business percentage decreases to 50% or less\nLease Term\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 Year\n2.7%\n2 Years\n5.3\n1.2%\n3 Years\n9.9\n6.1\n1.6%\n4 Years\n14.4\n11.1\n7.3\n2.3%\n5 Years\n18.4\n15.7\n12.4\n8.2\n3.0%\n6 Years or more\n21.8\n19.6\n16.7\n13.5\n9.6\n5.25%\n4.4%\n3.6%\n2.8%\n1.8%\n1.0%\n0%\nTable 20. 10Year Recovery Property\nTax year during the lease term that the business percentage decreases to 50% or less\nLease Term\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 Year\n2.5%\n2 Years\n5.1\n0.6%\n3 Years\n9.8\n5.6\n1.0%\n4 Years\n14.0\n10.3\n6.2\n1.4%\n5 Years\n17.9\n14.5\n10.9\n6.7\n1.8%\n6 Years\n21.3\n18.3\n15.1\n11.4\n7.1\n2.1%\n7 Years\n21.9\n19.0\n15.9\n12.4\n8.4\n3.9\n2.4%\n8 Years\n22.4\n19.6\n16.7\n13.4\n9.7\n5.5\n4.5\n2.7%\n9 Years\n22.9\n20.2\n17.4\n14.3\n10.9\n7.0\n6.4\n5.1\n3.0%\n10 Years\n23.5\n20.9\n18.2\n15.2\n11.9\n8.3\n8.1\n7.2\n5.7\n3.3%\n11 Years\n23.9\n21.4\n18.8\n16.0\n12.8\n9.3\n9.4\n8.9\n7.7\n5.9\n3.1%\n12 Years\n24.3\n21.9\n19.3\n16.5\n13.4\n10.1\n10.3\n10.0\n9.3\n7.8\n5.5\n2.9%\n13 Years\n24.7\n22.2\n19.7\n16.9\n14.0\n10.7\n11.1\n11.0\n10.4\n9.2\n7.4\n5.2\n2.7%\n14 Years\n25.0\n22.5\n20.1\n17.3\n14.4\n11.1\n11.6\n11.7\n11.3\n10.3\n8.8\n6.9\n4.8\n2.5%\n15 Years or more\n25.3\n22.8\n20.3\n17.5\n14.7\n11.5\n12.0\n12.2\n11.9\n11.1\n9.8\n8.2\n6.5\n4.5\n2.3%\nPage 20 \nPublication 534 (November 2016)\n", "To help us develop a more useful index, please let us know if you have ideas for index entries.\nSee “Comments and Suggestions” in the “Introduction” for the ways you can reach us.\nIndex\n \nA\nAccelerated cost recovery \nsystem (ACRS):\nAccelerated cost recovery \nsystem (ACRS):\nAlternate method 4\nClasses of recovery \nproperty 3\nDeduction, short tax year 6\nDefined 2\nDispositions 6\nRecovery periods 4\nUnadjusted basis 3\nAssistance (See Tax help)\nB\nBasis:\nAdjusted 7\nUnadjusted, ACRS 3\nC\nChanging methods 8\nD\nDeclining balance method 8\nDeduction:\nACRS 3\nHow to figure 7\nDispositions 6, 9\nI\nIdentity theft 14\nIncome forecast method 8\nL\nListed property 10\nListed property:\n5% owner 11\nComputers, related \nequipment 10\nDefined 10\nEntertainment use 11\nLeased 12\nOther transportation \nproperty 10\nPredominant use test 10\nQualified business use 11\nRecordkeeping 12\nRelated person 11\nReporting on Form 4562 13\nUse by employee 11\nM\nMethods of figuring \ndepreciation 8\nACRS 3\nDeclining Balance 8\nIncome forecast 8\nStraight line 8\nP\nPassenger automobile:\nDefined 10\nPredominant use test, \napplying 11\nProperty:\nACRS 2\nIntangible 7\nPublications (See Tax help)\nR\nRecapture:\nDepreciation 6\nExcess depreciation, listed \nproperty 11\nRecordkeeping:\nFor listed property 12\nS\nSalvage value 7\nStraight line method 8\nT\nTax help 13\nU\nUseful life 7\nPublication 534 (November 2016)\n Page 21\n" ]
f3881.pdf	0416 Form 3881 (PDF)	https://www.irs.gov/pub/irs-pdf/f3881.pdf	[ "Catalog Number 41140F\nwww.irs.gov\nForm 3881 (Rev. 4-2016)\nForm 3881 \n(April 2016)\nDepartment of the Treasury - Internal Revenue Service\nACH Vendor/Miscellaneous Payment Enrollment \n(See Instructions on Page 2)\nOMB Number \n1510-0056\nThis form is used for Automated Clearing House (ACH) payments with an addendum record that contains payment-related information \nprocessed through the Direct Deposit Program. Recipients of these payments should bring this information to the attention of their \nfinancial institution when presenting this form for completion.\nPAPERWORK REDUCTION ACT NOTICE. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Your \nresponse is voluntary. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the \nform displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become \nmaterial in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by code section \n6103. The estimated average time to complete this form is 15 minutes. If you have comments concerning the accuracy of this time estimate or \nsuggestions for making this form simpler, we will be happy to hear from you. You can write to the Tax Products Coordinating Committee, SE:W:CAR:\nMP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224. \nPRIVACY ACT STATEMENT. The following information is provided to comply with the Privacy Act of 1974 (P.L. 93-579). All information collected on \nthis form is required under the provisions of 31 U.S.C. 3322 and 31 CFR 210. This information will be used by the Treasury Department to transmit \npayment data, by electronic means to vendor's financial institution. Failure to provide the required information may delay or prevent the receipt of \npayments through the Automated Clearing House Payment System.\n1. Agency Information\nFederal program agency\nAgency identifier\nAgency Location Code (ALC)\nACH format (check one)\nCCD+\nCTX\nAddress\nContact person name\nTelephone number\nFAX number\n2. Payee/Company Information\nName\nSSN or Taxpayer ID number\nAddress\nContact person name\nContact email address\nTelephone number\n3. Financial Institution Information\nName\nAddress (optional)\nContact at financial institution (optional)\nTelephone number\nNine-digit routing transit number\nDepositor account number \nType of account\nChecking\nSavings\nGeneral ledger\nSignature and title of authorized official\nTelephone number\n", "Page 2\nCatalog Number 41140F\nwww.irs.gov\nForm 3881 (Rev. 4-2016)\nInstructions for Form 3881 \nAutomated Clearing House (ACH) Vendor/Miscellaneous Payment Enrollment\nInternal Revenue Service to establish Automated Clearing House (ACH) payments, also referred to as Electronic Funds Transfers \n(EFTs). \n \n1. Agency Information Section – Contains the name and address of the Federal program agency originating the vendor/\nmiscellaneous payment, agency identifier, agency location code, contact person name and telephone number of the agency and the \nACH format. \n \n2. Payee/Company Information Section – Print or type the name of the payee/company and address that will manage ACH \nvendor/miscellaneous payments, social security or taxpayer ID number (may also be referred to as the employer identification number), \ncontact person and telephone number of the payee/company. Payee also verifies depositor account number and type of account \nentered by your financial institution in the Financial Institution Information Section. \n \n3. Financial Institution Information Section – Print or type the name and address of the payee/company's financial institution \nthat will receive the ACH payment, ACH coordinator name and telephone number, nine-digit routing transit number, depositor (payee/\ncompany) account number and type of account. Signature, title, and telephone number of the appropriate financial institution official is \nincluded. \n \nNote: If the designated Payee/Company contact person knows all of the requested bank information, the Payee/Company contact may \ncomplete the Financial Institution Information Section. There is no requirement for a bank official signature.\nBurden Estimate Statement \nThe estimated average burden associated with this collection of information is 15 minutes per respondent or record keeper, depending \non individual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden \nshould be directed to the Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave., NW, Washington, DC \n20224 or the Office of Management and Budget, Paperwork Reduction Project (1510-0056), Washington, DC 20503.\n" ]
f1125e.pdf	1016 Form 1125-E (PDF)	https://www.irs.gov/pub/irs-pdf/f1125e.pdf	[ "Form 1125-E\n(Rev. October 2016)\nDepartment of the Treasury \nInternal Revenue Service \nCompensation of Officers\n▶ Attach to Form 1120, 1120-C, 1120-F, 1120-REIT, 1120-RIC, or 1120S. \n▶ Information about Form 1125-E and its separate instructions is at www.irs.gov/form1125e.\nOMB No. 1545-0123\nName\nEmployer identification number\nNote: Complete Form 1125-E only if total receipts are $500,000 or more. See instructions for definition of total receipts.\n(a) Name of officer\n(b) Social security number \n(see instructions)\n(c) Percent of \ntime devoted to \nbusiness\nPercent of stock owned\n(f) Amount of \ncompensation\n \n \n \n(d) Common\n(e) Preferred \n1 \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n2\nTotal compensation of officers .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3\nCompensation of officers claimed on Form 1125-A or elsewhere on return \n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \n \nSubtract line 3 from line 2. Enter the result here and on Form 1120, page 1, line 12 or the\nappropriate line of your tax return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 55989C\nForm 1125-E (Rev. 10-2016)\n" ]
f966.pdf	1016 Form 966 (PDF)	https://www.irs.gov/pub/irs-pdf/f966.pdf	[ "Form 966\n(Rev. October 2016)\nDepartment of the Treasury \nInternal Revenue Service \nOMB No. 1545-0123\nCorporate Dissolution or Liquidation\n(Required under section 6043(a) of the Internal Revenue Code)\n▶ Information about Form 966 and its instructions is at www.irs.gov/form966.\nPlease type or print\nName of corporation\nNumber, street, and room or suite no. (If a P.O. box number, see instructions.)\nCity or town, state, and ZIP code\nEmployer identification number\nCheck type of return\n1120\n1120-L\n1120-IC-DISC\n1120S\nOther ▶\n1\nDate incorporated\n2 Place incorporated\n3\nType of liquidation\nComplete\nPartial\n4\nDate resolution or plan of complete \nor partial liquidation was adopted\n5\nService Center where corporation filed \nits immediately preceding tax return\n6 Last month, day, and year of \nimmediately preceding tax year\n7a Last month, day, and year of \nfinal tax year\n7b\nWas corporation’s final tax return \nfiled as part of a consolidated \nincome tax return? If “Yes,” \ncomplete 7c, 7d, and 7e.\nYes\nNo\n7c\nName of common parent\n7d Employer identification number \nof common parent\n7e\nService Center where \nconsolidated return was filed\n8\nTotal number of shares outstanding at time of adoption of plan of liquidation \n.\n.\n.\n.\n.\nCommon\nPreferred\n9\nDate(s) of any amendments to plan of dissolution \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\nSection of the Code under which the corporation is to be dissolved or liquidated .\n.\n.\n.\n.\n11 \nIf this form concerns an amendment or supplement to a resolution or plan, enter the date \nthe previous Form 966 was filed \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nAttach a certified copy of the resolution or plan and all amendments or supplements not previously filed.\nUnder penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it \nis true, correct, and complete.\n▲\nSignature of officer\nTitle\nDate\nInstructions\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nWho Must File\nA corporation (or a farmer’s cooperative) must file Form \n966 if it adopts a resolution or plan to dissolve the \ncorporation or liquidate any of its stock.\nExempt organizations and qualified subchapter S \nsubsidiaries should not file Form 966. Exempt \norganizations should see the instructions for Form 990, \nReturn of Organization Exempt From Income Tax, or \nForm 990-PF, Return of Private Foundation or Section \n4947(a)(1) Trust Treated as Private Foundation. \nSubchapter S subsidiaries should see Form 8869, \nQualified Subchapter S Subsidiary Election.\n▲\n!\nCAUTION\nDo not file Form 966 for a deemed liquidation \n(such as a section 338 election or an election to \nbe treated as a disregarded entity under \nRegulations section 301.7701-3).\nWhen To File\nFile Form 966 within 30 days after the resolution or plan is \nadopted to dissolve the corporation or liquidate any of its \nstock. If the resolution or plan is amended or \nsupplemented after Form 966 is filed, file another Form \n966 within 30 days after the amendment or supplement is \nadopted. The additional form will be sufficient if the date \nthe earlier form was filed is entered on line 11 and a \ncertified copy of the amendment or supplement is \nattached. Include all information required by Form 966 \nthat was not given in the earlier form.\nWhere To File\nFile Form 966 with the Internal Revenue Service Center at \nthe address where the corporation (or cooperative) files \nits income tax return.\nDistribution of Property\nA corporation must recognize gain or loss on the \ndistribution of its assets in the complete liquidation of its \nstock. For purposes of determining gain or loss, the\nFor Paperwork Reduction Act Notice, see the instructions.\nCat. No. 17053B\nForm 966 (Rev. 10-2016)\n", "Form 966 (Rev. 10-2016)\nPage 2\ndistributed assets are valued at fair market value. \nExceptions to this rule apply to a liquidation of a \nsubsidiary and to a distribution that is made according to \na plan of reorganization.\nForeign Corporations\nA corporation that files a U.S. tax return must file Form \n966 if required under section 6043(a). Foreign \ncorporations that are not required to file Form 1120-F, \nU.S. Income Tax Return of a Foreign Corporation, or any \nother U.S. tax return are generally not required to file \nForm 966.\nU.S. shareholders of foreign corporations may be \nrequired to report information regarding a corporate \ndissolution or liquidation. See Form 5471, Information \nReturn of U.S. Persons With Respect To Certain Foreign \nCorporations, and its instructions for more information.\nAddress\nInclude the suite, room, or other unit number after the \nstreet address. If the post office does not deliver mail to \nthe street address and the corporation has a P.O. box, \nenter the box number instead.\nLine 5\nIf the immediately preceding tax return was filed \nelectronically, enter “e-file” on line 5.\nLine 7e\nIf the consolidated return was filed electronically, enter \n“e-file” on line 7e.\nLine 10\nIdentify the code section under which the corporation is \nto be dissolved or liquidated. For example, enter “section \n331” for a complete or partial liquidation of a corporation \nor enter “section 332” for a complete liquidation of a \nsubsidiary corporation that meets the requirements of \nsection 332(b).\nSignature\nThe return must be signed and dated by the president, \nvice president, treasurer, assistant treasurer, chief \naccounting officer, or any other corporate officer (such as \ntax officer) authorized to sign. If a return is filed on behalf \nof a corporation by a receiver, trustee, or assignee, the \nfiduciary must sign the return, instead of the corporate \nofficer.\nPaperwork Reduction Act Notice\nWe ask for the information on this form to carry out the \nInternal Revenue laws of the United States. You are \nrequired to give us the information. We need it to ensure \nthat you are complying with these laws and to allow us to \nfigure and collect the right amount of tax.\nYou are not required to provide the information \nrequested on a form that is subject to the Paperwork \nReduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form or its \ninstructions must be retained as long as their contents \nmay become material in the administration of any Internal \nRevenue law. Generally, tax returns and return \ninformation are confidential, as required by section 6103.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \nburden for business taxpayers filing this form is approved \nunder OMB control number 1545-0123 and is included in \nthe estimates shown in the instructions for their business \nincome tax return.\nIf you have comments concerning the accuracy of \nthese time estimates or suggestions for making this form \nsimpler, we would be happy to hear from you. You can \nsend us comments from www.irs.gov/formspubs/. Click \non “More Information” and then on “Give us feedback.” \nOr you can write to the Internal Revenue Service, Tax \nForms and Publications, 1111 Constitution Ave. NW, \nIR-6526, Washington, DC 20224. Do not send the tax \nform to this address. Instead, see Where To File, earlier. \n" ]
f851.pdf	1016 Form 851 (PDF)	https://www.irs.gov/pub/irs-pdf/f851.pdf	[ "Form 851 \n(Rev. October 2016) \nDepartment of the Treasury \nInternal Revenue Service \nAffiliations Schedule \nFor tax year ending \n, \n▶ File with each consolidated income tax return. \n▶ Information about Form 851 and its instructions is at www.irs.gov/form851.\nOMB No. 1545-0123 \nName of common parent corporation \nEmployer identification number \nNumber, street, and room or suite no. If a P.O. box, see instructions. \nCity or town, state, and ZIP code \nPart I \nOverpayment Credits, Estimated Tax Payments, and Tax Deposits (see instructions) \nCorp. \nNo. \nName and address of corporation \nEmployer \n identification \n number \nPortion of \noverpayment credits \nand estimated \n tax payments \nPortion of tax \ndeposited with \nForm 7004 \n1 \nCommon parent corporation \n2 \nSubsidiary corporations: \n3 \n4 \n5 \n6 \n7 \n8 \n9 \n10 \n Totals (Must equal amounts shown on the consolidated tax return.) .\n.\n.\n. ▶\nPart II \nPrincipal Business Activity, Voting Stock Information, Etc. (see instructions) \nCorp. \nNo. \nPrincipal business activity (PBA) \nPBA \nCode \nNo. \nDid the subsidiary \nmake any nondividend \ndistributions? \nStock holdings at beginning of year \nNumber \nof \nshares \nPercentage \nof voting \npower \nPercentage \nof value \nOwned by \ncorporation \n no. \n \n \n \nYes\nNo\n \n \n \n \n1 \nCommon parent corporation \n2 \nSubsidiary corporations: \n% \n% \n3 \n% \n% \n4 \n% \n% \n5 \n% \n% \n6 \n% \n% \n7 \n% \n% \n8 \n% \n% \n9 \n% \n% \n10 \n% \n% \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 16880G \nForm 851 (Rev. 10-2016) \n", "Form 851 (Rev. 10-2016) \nPage 2 \nPart III \nChanges in Stock Holdings During the Tax Year \nCorp. \nNo. \nName of corporation \nShare- \n holder of \nCorpora- \ntion No. \nDate \n of \ntransaction \n(a) Changes \n(b) Shares held after \nchanges described in \ncolumn (a) \n \n \n \nNumber of \nshares \nacquired \nNumber of \nshares \ndisposed of \nPercentage of \nvoting power \nPercentage of \nvalue \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n(c) \nIf any transaction listed above caused a transfer of a share of subsidiary stock (defined to include\ndispositions and deconsolidations), did the share's basis exceed its value at the time of the transfer? See \ninstructions\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n(d) \nDid any share of subsidiary stock become worthless within the meaning of section 165 (taking into account \nthe provisions of Regulations section 1.1502-80(c)) during the taxable year? See instructions .\n.\n.\n.\nYes\nNo\n(e) \nIf the equitable owners of any capital stock shown above were other than the holders of record, provide details of the changes. \n(f) \nIf additional stock was issued, or if any stock was retired during the year, list the dates and amounts of these transactions. \nForm 851 (Rev. 10-2016) \n", "Form 851 (Rev. 10-2016) \nPage 3 \nPart IV \nAdditional Stock Information (see instructions) \n1 \nDuring the tax year, did the corporation have more than one class of stock outstanding? .\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” enter the name of the corporation and list and describe each class of stock. \nCorp. \nNo. \nName of corporation \nClass of stock \n2 \n \nDuring the tax year, was there any member of the consolidated group that reaffiliated within 60 months of\ndisaffiliation? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” enter the name of the corporation(s) and explain the circumstances. \nCorp. \nNo. \nName of corporation \nExplanation \n3 \n \n \n \nDuring the tax year, was there any arrangement in existence by which one or more persons that were not \nmembers of the affiliated group could acquire any stock, or acquire any voting power without acquiring \nstock, in the corporation, other than a de minimis amount, from the corporation or another member of the \naffiliated group? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” enter the name of the corporation and see the instructions for the percentages to enter in columns\n(a), (b), and (c).\nCorp. \nNo. \nName of corporation \n(a) \nPercentage of value\n(b) \nPercentage of \noutstanding voting \nstock\n(c) \nPercentage of \nvoting power\n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \nCorp. \nNo. \n(d) Provide a description of any arrangement. \nForm 851 (Rev. 10-2016) \n", "Form 851 (Rev. 10-2016) \nPage 4 \nInstructions \nSection references are to the Internal Revenue \nCode unless otherwise noted. \nFuture Developments\nFor the latest information about developments \nrelated to Form 851 and its instructions, such \nas legislation enacted after they were \npublished, go to www.irs.gov/form851.\nPurpose of Form \nUse Form 851 to: \n1. Identify the common parent corporation \nand each member of the affiliated group; \n2. Report the amount of overpayment \ncredits, estimated tax payments, and tax \ndeposits attributable to each corporation; and \n3. Determine that each subsidiary \ncorporation qualifies as a member of the \naffiliated group. \nWho Must File \nThe parent corporation must file Form 851 for \nitself and for corporations in the affiliated \ngroup. File Form 851 by attaching it to the \nconsolidated tax return for the group. \nAffiliated Group \nAn affiliated group is one or more chains of \nincludible corporations connected through \nstock ownership with a common parent \ncorporation. See sections 1504(a) and (b). The \ncommon parent must be an includible \ncorporation and the following requirements \nmust be met. \n1. The common parent must own directly \nstock that represents at least 80% of the total \nvoting power and at least 80% of the total \nvalue of the stock of at least one of the other \nincludible corporations. \n2. Stock that represents at least 80% of \nthe total voting power, and at least 80% of \nthe total value of the stock of each of the \nother corporations (except for the common \nparent) must be owned directly by one or \nmore of the other includible corporations. \nFor this purpose, the term “stock” generally \ndoesn't include any stock that: \n1. Is nonvoting, \n2. Is nonconvertible, \n3. Is limited and preferred as to dividends \nand doesn't participate significantly in \ncorporate growth, and \n4. Has redemption and liquidation rights \nthat don't exceed the issue price of the stock \n(except for a reasonable redemption or \nliquidation premium). \nAddress \nInclude the suite, room, or other unit number \nafter the street address. If the post office \ndoes not deliver mail to the street address \nand the corporation has a P.O. box, show the \nbox number instead. \nCorporation Numbers \nWhen listing information in Parts II, III, and IV, \nuse the same number for the common parent \ncorporation and for each subsidiary \ncorporation as the number listed in Part I. \nPart I \nPortion of overpayment credits and \nestimated tax payments. Enter for the \ncommon parent corporation and for each \nsubsidiary corporation the amount of: \n• Overpayments of tax from the prior tax year \nthat each corporation elected to credit to the \ncurrent year's tax, and \n• Estimated tax payments made by each \ncorporation. \nThe total must be the same as the amounts \nentered on the lines for overpayments and \nestimated tax payments on the consolidated \nincome tax return. \nTax deposited with Form 7004. Enter for the \ncommon parent the tax deposited with Form \n7004, Application for Automatic Extension of \nTime To File Certain Business Income Tax, \nInformation, and Other Returns, that is \nattributable to each corporation. The total \nmust be the same as the amount entered on \nthe “Tax deposited with Form 7004” line on \nthe consolidated income tax return. \nPart II \nPrincipal business activity (PBA) and PBA \nCode No. Enter the PBA and the PBA code \nnumber for the common parent corporation \nand for each subsidiary corporation. Use the \nactivity for the specific industry group from \nwhich the largest percentage of each \ncorporation's total receipts is based. \nA list of the PBAs and code numbers is \nlocated in the Instructions for Form 1120.\nNondividend distributions. Nondividend \ndistributions are any distributions (other than \nstock dividends and distributions in exchange \nfor stock) made to shareholders during the \ntax year for which the consolidated tax return \nis filed that were in excess of the \ncorporation's current and accumulated \nearnings and profits. See sections 301 and \n316 and Form 5452, Corporate Report of \nNondividend Distributions. \nPart III \nQuestion (c). For this purpose, the term \n“transfer” includes transactions in which (1) a \nshareholder-member ceases to own a share \nof subsidiary stock in a transaction in which \nthe shareholder-member recognizes income, \ngain, deduction, or loss on the stock; (2) a \nshareholder-member and the subsidiary \ncease to be members of the same \nconsolidated group; and (3) a nonmember \nacquires the share from a member. If any type \nof transfer occurs and the share's basis would \notherwise exceed its value at the time of the \ntransfer, certain adjustments to members' \nbases in shares of the subsidiary's stock and \nto the subsidiary's attributes may be required. \nSee Regulations section 1.1502-36.\nQuestion (d). If a share of subsidiary stock \nbecomes worthless within the meaning of \nsection 165 (taking into account the \nprovisions of Regulations section \n1.1502-80(c)) during the group's taxable year, \ncertain adjustments to shareholder-members' \nbases in shares of the subsidiary's stock \nand/or to the subsidiary's attributes may be \nrequired. See Regulations sections 1.1502-19\n(b)(1)(iv) (if the basis of the share is equal to or \nless than zero) and 1.1502-36 (if the basis of \nthe share is greater than zero).\nItem (e). The term “equitable owners” of \nstock means those that essentially have all \nthe rights to enjoy the benefits of stock \nownership without actually holding the stock, \nfor example, beneficiaries of a trust. \nPart IV \nQuestion 1. For purposes of question 1 only, \ndisregard certain preferred stock as described \nin section 1504(a)(4). \nQuestion 3. The term “arrangement” \nincludes, but is not limited to, phantom stock, \nstock appreciation rights, an option, warrant, \nconversion feature, or similar arrangements. \nItem 3a. Show the percentage of the value of \nthe outstanding stock that the person(s) could \nacquire. \nItem 3b. If the arrangement was associated \nwith voting stock, show the percentage of \noutstanding voting stock that the person(s) \ncould acquire. \nItem 3c. If the arrangement was associated \nwith the acquisition of voting power without \nthe acquisition of the related stock, show the \npercentage of voting power that the person(s) \ncould acquire. \nItem 3d. Give a brief description of any \narrangement (defined above) by which a \nperson that is not a member of the affiliated \ngroup could acquire any stock, or acquire any \nvoting power without acquiring stock, in the \ncorporation. \nPaperwork Reduction Act Notice \nWe ask for the information on this form to \ncarry out the Internal Revenue laws of the \nUnited States. You are required to give us the \ninformation. We need it to ensure that you are \ncomplying with these laws and to allow us to \nfigure and collect the right amount of tax. \nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB control \nnumber. Books or records relating to a form \nor its instructions must be retained as long as \ntheir contents may become material in the \nadministration of any Internal Revenue law. \nGenerally, tax returns and return information \nare confidential, as required by section 6103. \nThe time needed to complete and file this \nform will vary depending on individual \ncircumstances. The estimated burden for \nbusiness taxpayers filing this form is \napproved under OMB control number \n1545-0123 and is included in the estimates \nshown in the instructions for their business \nincome tax return.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, we \nwould be happy to hear from you. See the \ninstructions for the tax return with which this \nform is filed. \n" ]
f14708.pdf	0916 Form 14708 (PDF)	https://www.irs.gov/pub/irs-pdf/f14708.pdf	[ "Catalog Number 67891D\nwww.irs.gov\nForm 14708 (9-2016)\nForm 14708 \n(September 2016)\nDepartment of the Treasury - Internal Revenue Service\nStreamlined Domestic Penalty Reconsideration \nRequest Related to Canadian Retirement Plans\nOMB Number \n1545-2241\nNote: Before completing this form, please review the “Streamlined Filing Compliance Procedures for U.S. Taxpayers Residing in the \nUnited States Frequently Asked Questions and Answers” on www.irs.gov.\nName(s) of taxpayer(s)\nTIN(s) of taxpayer(s)\nMailing address of taxpayer(s)\nTelephone number of taxpayer(s)\nNote: If spouses previously submitted a joint certification, both spouses must sign this form. If this reconsideration request is a joint \nrequest, the statements will be considered made on behalf of both spouses, even though singular pronouns are used. \n \nIn my original Form 14654, Certification by U.S. Person Residing in the United States for Streamlined Domestic Offshore Procedures, I \nincluded the value of my interest in one or more Canadian retirement plans described in Rev. Proc. 2014-55 (“Canadian retirement \nplans”) in the Highest Account Balance/Asset Value and paid the 5% miscellaneous offshore penalty on my Canadian retirement plans. \nI certify that I am an “eligible individual” as defined in section 4.01 of Rev. Prov. 2014-55. \n \nI have reviewed my original Form 14654, Certification by U.S. Person Residing in the United States for Streamlined Domestic Offshore \nProcedures, and the documents I relied upon in preparing my certification. I have recomputed the Highest Account Balance/Asset \nValue and the Miscellaneous Offshore Penalty for my 3-year covered tax return period and 6-year covered FBAR period by removing \nthe value of my Canadian retirement plans as follows:\nLine 1. Previously Reported Miscellaneous Offshore Penalty\n1.\nLine 2. Revised Miscellaneous Offshore Penalty\n2.\nLine 3. Requested Refund of Miscellaneous Offshore Penalty (line 1 minus line 2)\n3.\n \nIf your revised Highest Account Balance/Asset Value is for a year different from the Highest Account Balance/Asset Value in your \noriginal certification, please note the change below:\nOriginal Highest Account Balance/Asset Value year\nRevised Highest Account Balance/Asset Value year\n \nPlease identify your Canadian retirement plans below. If you need more space, you may attach additional pages to this form.\nName of \nFinancial Institution\nAddress of \nFinancial Institution\nAccount \nNumber\nYear-End Balance For \nYear With Highest \nAccount Balance \n(State In U.S. Dollars)\n", "Page 2\nCatalog Number 67891D\nwww.irs.gov\nForm 14708 (9-2016)\nI agree to retain all records (including, but not limited to, account statements) related to my Canadian retirement plans and all assets \nsubject to the 5% miscellaneous offshore penalty until six years from the date of this penalty reconsideration request. Upon request, I \nagree to provide all such records to the Internal Revenue Service. \n \nI agree that any determination made in relation to my penalty reconsideration request is final and may not be appealed. \n \nUnder penalties of perjury, I declare that I have examined this penalty reconsideration request and all accompanying schedules and \nstatements, and to the best of my knowledge and belief, they are true, correct, and complete.\nSignature of Taxpayer\nName of Taxpayer\nDate\nSignature of Taxpayer (if joint certification)\nName of Taxpayer (if joint certification)\nDate\nFor Estates Only\nSignature of Fiduciary\nDate\nTitle of Fiduciary (e.g., executor or administrator)\nName of Fiduciary\nFor Paid Preparer Use Only (the signature of taxpayer(s) or fiduciary is required even if this form is signed by a paid preparer)\nSignature of Preparer\nName of Preparer\nDate\nFirm’s name\nFirm’s EIN\nFirm’s address\nCity\nState\nZIP code\nTelephone number\nPTIN\nCheck if \nSelf-Employed\nDo you want to allow another person to discuss this form with the IRS\nNo\nYes (complete information below)\nDesignee’s name\nTelephone number\nThis document and any attachments must be sent to: \nInternal Revenue Service \n3651 South I-H 35 \nStop 4305 AUSC \nAttn: Streamlined Unit \nAustin, TX 78741\nPrivacy Act and Paperwork Reduction Notice\nWe ask for the information on this certification by U.S. person residing in the United States for streamlined domestic offshore procedures to carry out the \nInternal Revenue laws of the United States. Our authority to ask for information is sections 6001, 6109, 7801, 7803 and the regulations thereunder. This \ninformation will be used to determine and collect the correct amount of tax under the terms of the streamlined filing compliance program. You are not \nrequired to apply for participation in the streamlined filing compliance program. If you choose to apply, however, you are required to provide all the \ninformation requested on the streamlined certification. You are not required to provide the information requested on a document that is subject to the \nPaperwork Reduction Act unless the document displays a valid OMB control number. Books or records relating to a document or its instructions must be \nretained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information \nare confidential, as required by section 6103. Section 6103, however, allows or requires the Internal Revenue Service to disclose or give this information \nto others as described in the Internal Revenue Code. For example, we may disclose this information to the Department of Justice to enforce the tax \nlaws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may \nalso disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law \nenforcement and intelligence agencies to combat terrorism. Failure to provide this information may delay or prevent processing your application. \nProviding false information may subject you to penalties. The time needed to complete and submit the streamlined certification will vary depending on \nindividual circumstances. The estimated average time is: 2 hours\nSIGN\n" ]
p901.pdf	0916 Publ 901 (PDF)	https://www.irs.gov/pub/irs-pdf/p901.pdf	[ "Contents\nReminders . . . . . . . . . . . . . . . . . . . 1\nIntroduction . . . . . . . . . . . . . . . . . . 1\nApplication of Treaties\n. . . . . . . . . . . 2\nTax Exemptions Provided by \nTreaties . . . . . . . . . . . . . . . . . . 2\nPersonal Services Income . . . . . . . . 2\nProfessors, Teachers, and \nResearchers\n. . . . . . . . . . . . 15\nStudents and Apprentices . . . . . . . 19\nWages and Pensions Paid by a \nForeign Government . . . . . . . . 27\nHow To Get Tax Help\n. . . . . . . . . . . 33\nFuture Developments\nFor the latest information about developments \nrelated to Publication 901, such as treaties \neffective \nafter \nit \nwas \npublished, \ngo \nto \nwww.irs.gov/pub901.\nWhat’s New\nTax treaty tables. The treaty tables previously \ncontained in this publication have been updated \nand moved to IRS.gov. You can locate the ta\nbles on IRS.gov by entering \"Tax Treaty Table\" \nin the search box. Click on \"Tax Treaty Tables.\" \nYou can also access the tables by going to \nwww.irs.gov/Individuals/International- \nTaxpayers/Tax-Treaty-Tables.\nReminders\nDisclosure of a treaty-based position that \nreduces your tax. If you take the position that \nany U.S. tax is overruled or otherwise reduced \nby a U.S. treaty (a treatybased position), you \ngenerally must disclose that position on your af\nfected return. See Application of Treaties, later.\nU.S.–U.S.S.R. income tax treaty. The U.S.–\nU.S.S.R. income tax treaty remains in effect for \nthe following members of the Commonwealth of \nIndependent States: Armenia, Azerbaijan, Bela\nrus, Georgia, Kyrgyzstan, Moldova, Tajikistan, \nTurkmenistan, and Uzbekistan. That treaty will \nremain in effect until new treaties with these in\ndividual countries are negotiated and ratified. \nProvisions of the U.S.–U.S.S.R. income tax \ntreaty are discussed in this publication under \nCommonwealth of Independent States.\nU.S.–China income tax treaty. The U.S.–\nChina income tax treaty does not apply to Hong \nKong.\nIntroduction\nThis publication will tell you whether a tax treaty \nbetween the United States and a particular \ncountry offers a reduced rate of, or possibly a \nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\nPublication 901\n(Rev. September 2016)\nCat. No. 46849F\nU.S. Tax\nTreaties\nGet forms and other information faster and easier at:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (TiếngViệt) \nOct 12, 2016\n", "complete exemption from, U.S. income tax for \nresidents of that particular country.\nYou should use this publication only for \nquick reference. It is not a complete \nguide to all provisions of every income \ntax treaty.\nFor more detailed information on treaty ben\nefits, you should consult the text of the applica\nble treaty. The treaties are available at \nwww.irs.gov/Individuals/International- \nTaxpayers/Tax-Treaty-Tables.\nComments and suggestions. We welcome \nyour comments about this publication and your \nsuggestions for future editions.\nYou can send us comments from www/\nirs.gov/formspubs. Click on “More information” \nand then on “Give us feedback”.\nOr, you can write to:\nInternal Revenue Service\nBusiness Forms and Publications Branch\nSE:W:CAR:MP:T:B\n1111 Constitution Ave. NW, IR6526\nWashington, DC 20224\nWe respond to many letters by telephone. \nTherefore, it would be helpful if you would in\nclude your daytime phone number, including \nthe area code, in your correspondence.\nAlthough we cannot respond individually to \neach comment received, we do appreciate your \nfeedback and will consider your comments as \nwe revise our tax products.\nOrdering forms and publications. Visit \nwww.irs.gov/formspubs to download forms and \npublications. \nOtherwise, \nyou \ncan \ngo \nto \nwww.irs.gov/orderforms to order current and \nprior year forms and instructions. Your oder \nshould arrive within 10 business days.\nInternal Revenue Service\n1201 N. Mitsubishi Motorway\nBloomington, IL 617056613\nTax questions. If you have a tax question \nnot answered by this publication, check \nIRS.gov and How To Get Tax Help at the end of \nthis publication.\nObtaining copies of treaties. You can get \ncomplete information about treaty provisions \nfrom the taxing authority in the country from \nwhich you receive income or from the treaty it\nself.\nYou can obtain the text of most of the trea\nties at www.irs.gov/businesses/international. \nYou can also obtain the text of most of the trea\nties at the following address:\nDepartment of the Treasury\nOffice of Public Correspondence\n1500 Pennsylvania Ave. NW — Rm. 3419\nWashington, D.C. 20220\nCAUTION\n!\nUseful Items\nYou may want to see:\nPublication\nU.S. Tax Guide for Aliens\nInformation on the United States–\nCanada Income Tax Treaty\nForm (and Instructions)\nTreatyBased Return Position \nDisclosure Under Section 6114 or \n7701(b)\nSee How To Get Tax Help near the end of this \npublication for information about getting these \npublications and forms.\nApplication of Treaties\nThe United States has income tax treaties \nwith a number of foreign countries. Under these \ntreaties, residents (not necessarily citizens) of \nforeign countries are taxed at a reduced rate, or \nare exempt from U.S. income taxes on certain \nitems of income they receive from sources \nwithin the United States. These reduced rates \nand exemptions vary among countries and spe\ncific items of income.\nIf there is no treaty between your country \nand the United States, you must pay tax on the \nincome in the same way and at the same rates \nshown in the instructions for Form 1040NR. \nAlso see Publication 519.\nMany of the individual states of the United \nStates tax the income of their residents. There\nfore, you should consult the tax authorities of \nthe state in which you live to find out if that state \ntaxes the income of individuals and, if so, \nwhether the tax applies to any of your income.\nTax treaties reduce the U.S. taxes of resi\ndents of foreign countries. With certain excep\ntions, they do not reduce the U.S. taxes of U.S. \ncitizens or residents. U.S. citizens and residents \nare subject to U.S. income tax on their world\nwide income.\nTreaty provisions generally are reciprocal \n(apply to both treaty countries); therefore, a \nU.S. citizen or resident who receives income \nfrom a treaty country may refer to the tables in \nthis publication to see if a tax treaty might affect \nthe tax to be paid to that foreign country. For\neign taxing authorities sometimes require certifi\ncation from the U.S. Government that an appli\ncant filed an income tax return as a U.S. citizen \nor resident, as part of the proof of entitlement to \nthe treaty benefits. See Form 8802, Application \nfor United States Residency Certification, to re\nquest a certification.\nDisclosure of a treaty-based position that \nreduces your tax. If you take the position that \nany U.S. tax is overruled or otherwise reduced \nby a U.S. treaty (a treatybased position), you \ngenerally must disclose that position on Form \n8833 and attach it to your return. If you are not \nrequired to file a return because of your \ntreatybased position, you must file a return \nanyway to report your position. The filing of \n 519\n 597\n 8833\nForm 8833 does not apply to a reduced rate of \nwithholding tax on noneffectively connected in\ncome, such as dividends, interest, rents or roy\nalties, or to a reduced rate of tax on pay re\nceived for services performed as an employee, \nincluding pensions, annuities, and social secur\nity. For more information, see Publication 519 \nand the Form 8833 instructions.\nIf you fail to file Form 8833, you may have to \npay a $1,000 penalty. Corporations are subject \nto a $10,000 penalty for each failure.\nTax Exemptions\nProvided by Treaties\nThis publication contains discussions of the ex\nemptions from tax and certain other effects of \nthe tax treaties on the following types of in\ncome.\nPay for certain personal services per\nformed in the United States.\nPay of a professor, teacher, or researcher \nwho teaches or performs research in the \nUnited States for a limited time.\nAmounts received for maintenance and \nstudies by a foreign student or apprentice \nwho is here for study or experience.\nWages, salaries, and pensions paid by a \nforeign government.\nPersonal Services Income\nPay for certain personal services performed in \nthe United States is exempt from U.S. income \ntax if you are a resident of one of the countries \ndiscussed below, if you are in the United States \nfor a limited number of days, and if you meet \ncertain other conditions. For this purpose, the \nword “day” means a day during any part of \nwhich you are physically present in the United \nStates.\nTerms defined. Several terms appear in many \nof the discussions that follow. The exact mean\nings of the terms are determined by the particu\nlar tax treaty under discussion; thus, the mean\nings vary among treaties. The definitions that \nfollow are, therefore, general definitions that \nmay not give the exact meaning intended by a \nparticular treaty.\nThe terms fixed base and permanent estab\nlishment generally mean a fixed place of busi\nness, such as a place of management, a \nbranch, an office, a factory, a warehouse, or a \nmining site, through which an enterprise carries \non its business.\nThe term borne by generally means having \nultimate financial accounting responsibility for, \nor providing the monetary resources for, an ex\npenditure or payment, even if another entity in \nanother location actually made the expenditure \nor payment.\nAustralia\nIncome that residents of Australia receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nPage 2 \nPublication 901 (September 2016)\n", "during the tax year is exempt from U.S. income \ntax if the residents:\nAre in the United States for no more than \n183 days during the tax year, and\nDo not have a fixed base regularly availa\nble to them in the United States for the pur\npose of performing the services.\nIf they have a fixed base available in the United \nStates, they are taxed on the income attributa\nble to the fixed base.\nPay that residents of Australia receive for la\nbor or personal services performed in the Uni\nted States as employees (dependent personal \nservices), including services as a director of a \ncompany, is exempt from U.S. income tax if:\nThe residents are in the United States for \nno more than 183 days during the tax year,\nThe pay is paid by, or on behalf of, an em\nployer or company that is not a resident of \nthe United States, and\nThe pay is not deductible in determining \nthe taxable income of the trade or business \nof the employer (or company) in the United \nStates.\nThese exemptions do not apply to public en\ntertainers (such as theater, motion picture, ra\ndio, or television entertainers, musicians, and \nathletes) from Australia who earn more than \n$10,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year.\nAustria\nIncome that residents of Austria receive for per\nsonal services as independent contractors or \nselfemployed individuals (independent per\nsonal services) in the United States is exempt \nfrom U.S. income tax if they do not have a fixed \nbase regularly available to them in the United \nStates for performing the services. If they have \na fixed base available in the United States, they \nare taxed on the income attributable to the fixed \nbase.\nIncome that residents of Austria receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the residents meet \nthe following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to public en\ntertainers (such as theater, motion picture, ra\ndio, or television entertainers, musicians, and \nathletes) from Austria who earn more than \n$20,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year.\nIncome received by a resident of Austria for \nservices performed as an employee and mem\nber of the regular complement of a ship or air\ncraft operated in international traffic is exempt \nfrom U.S. income tax.\nBangladesh\nIncome that residents of Bangladesh receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if the residents:\nAre in the United States for no more than \n183 days in any 12month period begin\nning or ending in the tax year, or\nDo not have a fixed base regularly availa\nble to them in the United States for the pur\npose of performing the services.\nIf they have a fixed base available in the United \nStates, they are taxed on the income attributa\nble to the fixed base.\nIncome that residents of Bangladesh re\nceive for services performed in the United \nStates as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet the following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to pubic en\ntertainers (such as theater, motion picture, ra\ndio, or television entertainers, musicians, and \nathletes) from Bangladesh who earn more than \n$10,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year. Regard\nless of these limits, income of Bangladesh en\ntertainers is exempt from U.S. income tax if their \nvisit to the United States is wholly or mainly \nsupported by public funds of Bangladesh, its \npolitical subdivisions, or local authorities.\nIncome received from employment as a \nmember of the regular complement of a ship or \nan aircraft operated by a Bangladesh enterprise \nin international traffic is exempt from U.S. tax. If \nthe ship or aircraft is operated by a U.S. enter\nprise, the income is subject to U.S. tax.\nIf the resident of Bangladesh is a share\nholder in a U.S. corporation, these exemptions \ndo not apply to directors' fees received as a \nmember of the board of directors of the U.S. \ncorporation. The amount received by the share\nholder that is more than the amount paid to a di\nrector that is not a shareholder is subject to U.S. \ntax at the rate of 15%.\nBarbados\nIncome that residents of Barbados receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if the residents:\nAre in the United States for no more than \n89 days during the tax year,\nEarn net income for independent services \nprovided to U.S. residents that is not more \nthan $5,000 (there is no dollar limit if the \ncontractors are not U.S. residents), and\nDo not have a regular base available in the \nUnited States for performing the services.\nIf they have a regular base available in the Uni\nted States but otherwise meet the conditions for \nexemption, they are taxed only on the income \nattributable to the regular base.\nIncome that residents of Barbados receive \nfor personal services performed in the United \nStates as employees (dependent personal \nservices) is exempt from U.S. tax if the resi\ndents meet four requirements.\nThey are in the United States for no more \nthan 183 days during the calendar year.\nThe income earned in the calendar year in \nthe United States is not more than $5,000.\nTheir income is paid by or for an employer \nwho is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or regular base of the em\nployer in the United States.\nIncome of a Barbadian resident from em\nployment as a member of the regular comple\nment of a ship or aircraft operated in interna\ntional traffic is exempt from U.S. tax.\nThese exemptions do not apply to Barba\ndian resident public entertainers (such as thea\nter, motion picture, radio, or television artists, \nmusicians, or athletes) who receive gross re\nceipts of more than $250 per day or $4,000 in \nthe tax year, not including reimbursed expen\nses, from their entertainment activities in the \nUnited States. However, the exemptions do ap\nply regardless of these limits on gross receipts if \nthe entertainer's visit to the United States is \nsubstantially supported by Barbadian public \nfunds or if the entertainer's services are provi\nded to a nonprofit organization.\nBelgium\nIncome that residents of Belgium receive for \npersonal services as independent contractors \nor selfemployed individuals are subject to the \nprovisions of Article 7 (Business Profits) of the \ntreaty. Under that provision, business profits are \nexempt from U.S. income tax unless the individ\nual has a permanent establishment in the Uni\nted States. If they have a permanent establish\nment in the United States, they are taxed on the \nprofit attributable to the permanent establish\nment.\nIncome that residents of Belgium receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the residents meet \nthe following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nPublication 901 (September 2016)\n Page 3\n", "Their income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nThe exemption does not apply to directors' \nfees and similar payments received by a resi\ndent of Belgium for services performed in the \nUnited States as a member of the board of di\nrectors of a company that is a resident of the \nUnited States.\nPublic entertainers (such as theater, motion \npicture, radio, or television artists, musicians, or \nathletes) from Belgium who earn more than \n$20,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year are sub\nject to U.S. tax.\nIncome received by a resident of Belgium \nfor services performed as an employee and \nmember of the regular complement of a ship or \naircraft operated in international traffic is ex\nempt from U.S. income tax.\nBulgaria\nIncome that residents of Bulgaria receive for \npersonal services as independent contractors \nor selfemployed individuals is subject to the \nprovisions of Article 7 (Business Profits) of the \ntreaty. Under that provision, business profits are \nexempt from U.S. income tax unless the individ\nual has a permanent establishment in the Uni\nted States. If they have a permanent establish\nment in the United States, they are taxed on the \nprofit attributable to the permanent establish\nment. Under Article 5 (Permanent Establish\nment), you may be considered to provide serv\nices through a permanent establishment in the \nUnited States even if you do not have a fixed \nplace of business.\nIncome that residents of Bulgaria receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the residents meet \nthe following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nThe exemption does not apply to directors' \nfees and similar payments received by a resi\ndent of Bulgaria as a member of the board of di\nrectors of a U.S. company.\nPublic entertainers (such as theater, motion \npicture, radio, or television artists, musicians, or \nathletes) from Bulgaria who earn more than \n$15,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year are sub\nject to U.S. tax.\nIncome received by a resident of Bulgaria \nfor services performed as an employee and \nmember of the regular complement of a ship or \naircraft operated in international traffic is \nexempt from U.S. income tax.\nCanada\nIncome that residents of Canada receive for \npersonal services as independent contractors \nor selfemployed individuals is subject to the \nprovisions of Article VII (Business Profits) of the \ntreaty. Under that provision, business profits are \nexempt from U.S. income tax unless the individ\nual has a permanent establishment in the Uni\nted States. If they have a permanent establish\nment in the United States, they are taxed on the \nprofit attributable to the permanent establish\nment. Under Article V (Permanent Establish\nment), you may be considered to provide serv\nices through a permanent establishment in the \nUnited States even if you do not have a fixed \nplace of business.\nIncome that residents of Canada receive for \npersonal services performed as employees (de\npendent personal services) in the United States \nis exempt from U.S. tax if it is not more than \n$10,000 for the year. If the income is more than \n$10,000 for the year, it is exempt only if:\nThe residents are present in the United \nStates for no more than 183 days in any \n12month period beginning or ending in the \ntax year, and\nThe income is not paid by, or on behalf of, \na U.S. resident, and is not borne by a per\nmanent establishment in the United States.\nPublic entertainers (such as theater, motion \npicture, radio, or television artists, musicians, or \nathletes) from Canada who derive more than \n$15,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the calendar year are \nsubject to U.S. tax. However, this article does \nnot apply to athletes participating in team sports \nin leagues with regularly scheduled games in \nboth Canada and the United States.\nPay received by a resident of Canada for \nemployment regularly done in more than one \ncountry on a ship, aircraft, motor vehicle, or \ntrain operated by a Canadian resident is ex\nempt from U.S. tax.\nChina, People's Republic of\nIncome that residents of the People's Republic \nof China receive for personal services as inde\npendent contractors or selfemployed individu\nals (independent personal services) that they \nperform during the tax year in the United States \nis exempt from U.S. income tax if the residents:\nAre present in the United States for no \nmore than 183 days in the calendar year, \nand\nDo not have a fixed base regularly availa\nble in the United States for performing the \nservices.\nIf they have a fixed base available in the United \nStates, they are taxable on the income attributa\nble to the fixed base.\nPay received by residents of the People's \nRepublic of China for services performed as \nemployees (dependent personal services) in \nthe United States is exempt from U.S. tax if:\nThe residents are present in the United \nStates for no more than 183 days in the \ncalendar year,\nThe pay is paid by or for an employer who \nis not a U.S. resident, and\nThe pay is not borne by a permanent es\ntablishment or fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees for service on the board of directors of a \nU.S. corporation.\nThese exemptions generally do not apply to \nincome received as a public entertainer (such \nas a theater, motion picture, radio, or television \nartist, musician, or athlete). However, income of \nathletes or public entertainers from China par\nticipating in a cultural exchange program \nagreed upon by the U.S. and Chinese govern\nments is exempt from U.S. tax.\nCommonwealth of\nIndependent States\nIncome that residents of a C.I.S. member re\nceive for performing personal services in the \nUnited States is exempt from U.S. income tax if \nthose residents are in the United States for no \nmore than 183 days during the tax year.\nPay received by an employee who is a \nmember of the regular complement of a ship or \naircraft operated in international traffic by a \nC.I.S. member or a resident of a C.I.S. member \nis exempt from U.S. tax.\nCyprus\nIncome that residents of Cyprus receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if the residents:\nAre present in the United States for less \nthan 183 days in the tax year, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the services.\nIf they have a fixed base available in the United \nStates, they are taxable on the income attributa\nble to the fixed base.\nPay received by residents of Cyprus from \nservices performed as employees (dependent \npersonal services), including services as an offi\ncer of a corporation, is exempt from U.S. in\ncome tax if:\nThe residents are in the United States for \nless than 183 days during the tax year,\nThe pay is paid by or for an employer who \nis not a U.S. resident, and\nThe pay is not borne by a permanent es\ntablishment, fixed base, or trade or busi\nness that the employer has in the United \nStates.\nPay received by a Cyprus resident for per\nforming personal services as an employee and \nmember of the regular complement of a ship or \nPage 4 \nPublication 901 (September 2016)\n", "aircraft operated in international traffic by a resi\ndent of Cyprus is exempt from U.S. tax.\nThese exemptions do not apply to Cyprus \nresident public entertainers (theater, motion pic\nture, radio, or television artists, musicians, or \nathletes) who receive gross receipts of more \nthan $500 per day or $5,000 for the tax year, \nnot including reimbursed expenses, from their \nentertainment activities in the United States.\nDirectors' fees received by residents of Cy\nprus for service on the board of directors of a \nU.S. corporation are exempt from U.S. income \ntax to the extent of a reasonable fixed amount \npayable to all directors for each day of attend\nance at directors' meetings held in the United \nStates.\nCzech Republic\nIncome that residents of the Czech Republic re\nceive for performing personal services as inde\npendent contractors or selfemployed individu\nals (independent personal services) in the \nUnited States is exempt from U.S. income tax if \nthe residents:\nAre present in the United States for no \nmore than 183 days in any 12month pe\nriod, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the services.\nIf they have a fixed base available, they are \ntaxed only on income attributable to the fixed \nbase.\nIncome that residents of the Czech Republic \nreceive for employment in the United States \n(dependent personal services) is exempt from \nU.S. income tax if the following three require\nments are met.\nThe resident is present in the United \nStates for no more than 183 days in any \n12month period.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to income \nresidents of the Czech Republic receive as pub\nlic entertainers (such as theater, motion picture, \nradio, or television artists, or musicians) or \nsportsmen if their gross receipts, including re\nimbursed expenses, are more than $20,000 \nduring the tax year. Regardless of these limits, \nincome of Czech entertainers and sportsmen is \nexempt from U.S. income tax if their visit to the \nUnited States is substantially supported by pub\nlic funds of the Czech Republic, its political sub\ndivisions, or local authorities, or the visit is \nmade pursuant to a specific arrangement be\ntween the United States and the Czech Repub\nlic.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of the Czech Republic as a member of the \nboard of directors of a company that is a resi\ndent of the United States.\nIncome from employment as a member of \nthe regular complement of a ship or aircraft op\nerated by a Czech enterprise in international \ntraffic is exempt from U.S. income tax. If the \nship or aircraft is operated by a U.S. enterprise, \nthe income is subject to U.S. tax.\nDenmark\nIncome that residents of Denmark receive for \npersonal services as independent contractors \nor selfemployed individuals (independent per\nsonal services) in the United States is exempt \nfrom U.S. income tax if they do not have a fixed \nbase regularly available to them in the United \nStates for performing the services. If they have \na fixed base available in the United States, they \nare taxed on the income attributable to the fixed \nbase.\nIncome that residents of Denmark receive \nfor services performed in the United States as \nemployees (dependent personal services) is \nexempt from U.S. income tax if the residents \nmeet the following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Denmark as a member of the board of \ndirectors of a company that is a resident of the \nUnited States.\nThese exemptions do not apply to public en\ntertainers (such as theater, motion picture, ra\ndio, or television artists, musicians, and ath\nletes) from Denmark who earn more than \n$20,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year.\nIncome received by a resident of Denmark \nfor services performed as an employee and \nmember of the regular complement of a ship or \naircraft operated in international traffic is ex\nempt from U.S. income tax.\nEgypt\nIncome that residents of Egypt receive for per\nforming personal services as independent con\ntractors or as selfemployed individuals (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if they are in the United States for no more \nthan 89 days during the tax year.\nIncome that residents of Egypt receive for \nlabor or personal services performed in the Uni\nted States as employees (dependent personal \nservices), including income for services per\nformed by an officer of a corporation or com\npany, is exempt from U.S. income tax if the resi\ndents meet four requirements.\nThey are in the United States for no more \nthan 89 days during the tax year.\nThey are employees of a resident of, or a \npermanent establishment in, Egypt.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nTheir income is subject to Egyptian tax.\nThis exemption does not apply to pay re\nceived by a resident of Egypt who is an em\nployee and member of the regular complement \nof a ship or an aircraft operated in international \ntraffic by a resident of the United States.\nThese exemptions do not apply to Egyptian \nresident public entertainers (theater, motion pic\nture, radio, or television artists, musicians, or \nathletes), who earn income for services as pub\nlic entertainers if the gross amount of the in\ncome is more than $400 for each day they are \nin the United States performing the services.\nEstonia\nIncome that residents of Estonia receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States is \nexempt from U.S. income tax if the residents:\nAre in the United States for no more than \n183 days in any 12month period begin\nning or ending in the tax year, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the services.\nIf they have a fixed base available, they are \ntaxed on the income attributable to the fixed \nbase.\nIncome that residents of Estonia receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the following re\nquirements are met.\nThe resident is in the United States for no \nmore than 183 days in any 12month pe\nriod beginning or ending in the tax year.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Estonia as a member of the board of di\nrectors or similar body of a company that is a \nU.S. resident.\nPay received for employment as a member \nof the regular complement of a ship or an air\ncraft operated in international traffic by a United \nStates enterprise is subject to U.S. tax.\nThese exemptions do not apply to income \nresidents of Estonia receive as public entertain\ners (such as theater, motion picture, radio, or \ntelevision artists, or musicians) or sportsmen if \ntheir gross receipts, including reimbursed ex\npenses, are more than $20,000 for their per\nsonal activities in the United States during the \ntax year. Regardless of these limits, income of \nEstonian entertainers or athletes is exempt from \nU.S. income tax if their visit to the United States \nPublication 901 (September 2016)\n Page 5\n", "is wholly or mainly supported by public funds of \nEstonia, its political subdivisions, or local au\nthorities.\nFinland\nIncome that residents of Finland receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States is \nexempt from U.S. income tax if they do not \nhave a fixed base regularly available to them in \nthe United States for performing the services. If \nthey have a fixed base available in the United \nStates, they are taxed on the income attributa\nble to the fixed base.\nIncome that residents of Finland receive for \nlabor or personal services performed in the Uni\nted States as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet three requirements.\nThey are in the United States for no more \nthan 183 days during any 12month period.\nTheir income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nTheir income is not borne by a permanent \nestablishment, fixed base, or trade or busi\nness that the employer has in the United \nStates.\nThe exemption does not apply to pay re\nceived by a resident of Finland who is an em\nployee and member of the regular complement \nof a ship or aircraft operated in international traf\nfic by a resident of the United States.\nThese exemptions do not apply to income \nresidents of Finland receive as public entertain\ners or sportsmen if the gross income, including \nreimbursed expenses, is more than $20,000 for \ntheir personal activities in the United States dur\ning the calendar year.\nFrance\nIncome that residents of France receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States is \nexempt from U.S. income tax if they do not \nhave a fixed base regularly available to them in \nthe United States for performing the services. If \nthey have a fixed base available in the United \nStates, they are taxed on the income attributa\nble to the fixed base.\nIncome that residents of France receive for \nlabor or personal services performed in the Uni\nted States as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet three requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period.\nTheir income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nIncome for services performed by a resident \nof France as an employee and member of the \nregular complement of a ship or an aircraft op\nerated in international traffic is exempt from tax \nin the United States.\nThese exemptions do not apply to public en\ntertainers (such as theater, motion picture, ra\ndio, or television artists, or musicians), or \nsportsmen from France who earn more than \n$10,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year. Regard\nless of these limits, income of French entertain\ners or sportsmen is exempt from U.S. tax if their \nvisit is principally supported by public funds of \nFrance.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of France as a member of the board of di\nrectors of a company that is a resident of the \nUnited States.\nGermany\nIncome that residents of Germany receive for \npersonal services as independent contractors \nor selfemployed individuals are subject to the \nprovisions of Article 7 (Business Profits) of the \ntreaty. Under that provision, business profits are \nexempt from U.S. income tax unless the individ\nual has a permanent establishment in the Uni\nted States. If they have a permanent establish\nment in the United States, they are taxed on the \nprofit attributable to the permanent establish\nment.\nIncome that residents of Germany receive \nfor labor or personal services performed in the \nUnited States as employees (dependent per\nsonal services) is exempt from U.S. tax if the \nresidents meet three requirements.\nThey are in the United States for no more \nthan 183 days during the calendar year.\nThe income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nThe income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nPay received by a resident of Germany for \nservices performed as an employee and mem\nber of the regular complement of a ship or air\ncraft operated in international traffic is exempt \nfrom U.S. tax.\nThe exemption does not apply to directors' \nfees and other similar payments received by a \nresident of Germany for services performed in \nthe United States as a member of the board of \ndirectors of a company resident in the United \nStates.\nIncome residents of Germany receive as \npublic entertainers (such as theater, motion pic\nture, radio, or television artists, or musicians) or \nathletes is subject to U.S. tax if their gross re\nceipts, including reimbursed expenses, from \ntheir entertainment activities in the United \nStates are more than $20,000 during the calen\ndar year. Income of German entertainers or ath\nletes is exempt from U.S. tax if their visit to the \nUnited States is substantially supported by pub\nlic funds of Germany, its political subdivisions, \nor local authorities.\nGreece\nIncome that residents of Greece receive for la\nbor or personal services (including practicing \nliberal and artistic professions) is exempt from \nU.S. income tax if they are in the United States \nfor no more than 183 days during the tax year \nand the pay is not more than $10,000. The pay, \nregardless of amount, is exempt from U.S. in\ncome tax if it is for labor or personal services \nperformed as employees of, or under contract \nwith, a resident of Greece or a Greek corpora\ntion or other entity of Greece, and if the resi\ndents are in the United States for no more than \n183 days during the tax year.\nHungary\nIncome that residents of Hungary receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. tax if the \nresidents:\nAre in the United States for no more than \n183 days during the tax year, and\nDo not have a fixed base regularly availa\nble in the United States.\nIf they have a fixed base available in the United \nStates, they are taxed on the income attributa\nble to the fixed base.\nIncome that residents of Hungary receive for \nlabor or personal services performed in the Uni\nted States as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet three requirements.\nThey are in the United States for no more \nthan 183 days during the tax year.\nTheir income is paid by or on behalf of an \nemployer who is not a resident of the Uni\nted States.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nPay received by an employee who is a \nmember of the regular complement of a ship or \naircraft operated by a Hungarian enterprise in \ninternational traffic is exempt from U.S. tax. If \nthe ship or aircraft is operated by a U.S. enter\nprise, the pay is subject to U.S. tax.\nIceland\nIncome that residents of Iceland receive for per\nsonal services as independent contractors or \nselfemployed individuals is subject to the provi\nsions of Article 7 (Business Profits) of the treaty. \nUnder that provision, business profits are ex\nempt from U.S. income tax unless the individual \nhas a permanent establishment in the United \nStates. If they have a permanent establishment \nin the United States, they are taxed on the profit \nattributable to the permanent establishment.\nIncome that residents of Iceland receive for \nservices performed in the United States as em\nployees (dependent personal services) is \nPage 6 \nPublication 901 (September 2016)\n", "exempt from U.S. income tax if the residents \nmeet the following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nThe exemption does not apply to directors' \nfees and similar payments received by a resi\ndent of Iceland as a member of the board of di\nrectors of a U.S. company.\nPublic entertainers (such as theater, motion \npicture, radio, or television artists, musicians, or \nathletes) from Iceland who earn more than \n$20,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year are sub\nject to U.S. tax.\nIncome received by a resident of Iceland for \nservices performed as an employee and mem\nber of the regular complement of a ship or air\ncraft operated in international traffic is exempt \nfrom U.S. income tax.\nIndia\nIncome that residents of India receive for per\nforming personal services in the United States \nduring the tax year as independent contractors \nor selfemployed individuals (independent per\nsonal services) is exempt from U.S. income tax \nif the residents:\nAre present in the United States for no \nmore than 89 days during the tax year, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the services.\nIf they have a fixed base available, they are \ntaxed only on income attributable to the fixed \nbase.\nIncome that residents of India receive for \npersonal services performed in the United \nStates as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet three requirements.\nThey are present in the United States for \nno more than 183 days during the tax year.\nThe income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nThe income is not borne by a permanent \nestablishment, fixed base, or trade or busi\nness the employer has in the United \nStates.\nThe exemption does not apply to pay re\nceived by a resident of India for services per\nformed as an employee aboard a ship or aircraft \noperated in international traffic by a U.S. enter\nprise.\nThese exemptions do not apply to directors' \nfees and similar payments received by an In\ndian resident as a member of the board of di\nrectors of a company that is a U.S. resident.\nThese exemptions do not apply to income \nresidents of India receive as public entertainers \n(such as theater, motion picture, radio, or televi\nsion artists, or musicians) or athletes if their net \nincome is more than $1,500 during the tax year \nfor their entertainment activities in the United \nStates. Regardless of this limit, the income of \nIndian entertainers and athletes is exempt from \nU.S. tax if their visit to the United States is \nwholly or substantially supported from the pub\nlic funds of the Indian Government, its political \nsubdivisions, or local authorities.\nIndonesia\nIncome that residents of Indonesia receive for \nperforming personal services as individual con\ntractors or selfemployed individuals (independ\nent personal services) in the United States dur\ning the tax year is exempt from U.S. income tax \nif the residents:\nAre present in the United States for no \nmore than 119 days during any consecu\ntive 12month period, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the services.\nIf they have a fixed base available, they are \ntaxed only on the income attributable to the \nfixed base.\nIncome that residents of Indonesia receive \nfor personal services performed in the United \nStates as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet three requirements.\nThey are present in the United States no \nmore than 119 days during any consecu\ntive 12month period.\nThe income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nThe income is not borne or reimbursed by \na permanent establishment the employer \nhas in the United States.\nPay received by an individual for services \nperformed as an employee aboard a ship or air\ncraft operated by an Indonesian resident in in\nternational traffic is exempt from U.S. tax if the \nindividual is a member of the regular comple\nment of the ship or aircraft.\nThese exemptions do not apply to income \nresidents of Indonesia receive as public enter\ntainers (such as theater, motion picture, radio, \nor television artists, or musicians) or athletes if \ntheir gross receipts, including reimbursed ex\npenses, are more than $2,000 during any con\nsecutive 12month period. Regardless of these \nlimits, income of Indonesian entertainers and \nathletes is exempt from U.S. tax if their visit to \nthe United States is substantially supported or \nsponsored by the Indonesian Government and \nthe Indonesian competent authority certifies \nthat the entertainers or athletes qualify for this \nexemption.\nIreland\nIncome that residents of Ireland receive for per\nsonal services as independent contractors or \nselfemployed individuals (independent per\nsonal services) in the United States is exempt \nfrom U.S. income tax if they do not have a fixed \nbase regularly available to them in the United \nStates for performing the services. If they have \na fixed base available in the United States, they \nare taxed on the income attributable to the fixed \nbase.\nIncome that residents of Ireland receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the residents meet \nthe following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Ireland as a member of the board of di\nrectors of a company that is a resident of the \nUnited States. However, amounts received for \nattending meetings in Ireland are not subject to \nU.S. income tax.\nIncome received by a resident of Ireland for \nservices performed as an employee and mem\nber of the regular complement of a ship or air\ncraft operated in international traffic is exempt \nfrom U.S. income tax.\nThese exemptions do not apply to public en\ntertainers (such as theater, motion picture, ra\ndio, or television entertainers, musicians, and \nathletes) from Ireland who earn more than \n$20,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year.\nIsrael\nIncome that residents of Israel receive for per\nforming personal services as independent con\ntractors or as selfemployed individuals (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if they are in the United States for no more \nthan 182 days during the tax year.\nIncome that residents of Israel receive for la\nbor or personal services performed in the Uni\nted States as employees (dependent personal \nservices), including income for services per\nformed by an officer of a corporation or com\npany, is exempt from U.S. income tax if the resi\ndents meet four requirements.\nThey are in the United States for no more \nthan 182 days during the tax year.\nThey are employees of a resident of, or a \npermanent establishment in, Israel.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nTheir income is subject to Israeli tax.\nThe exemption does not apply to pay re\nceived by an employee for labor or personal \nservices performed as a member of the regular \nPublication 901 (September 2016)\n Page 7\n", "complement of a ship or an aircraft operated in \ninternational traffic by a U.S. resident.\nThese exemptions do not apply to income \nthat residents of Israel receive as public enter\ntainers (such as theater, motion picture, radio, \nor television artists, musicians, or athletes), if \nthe gross amount of the income is more than \n$400 for each day they are in the United States \nperforming the services.\nItaly\nIncome that residents of Italy receive for per\nsonal services as independent contractors or \nselfemployed individuals (independent per\nsonal services) in the United States is exempt \nfrom U.S. income tax if they do not have a fixed \nbase regularly available to them in the United \nStates for performing the services. If they have \na fixed base available in the United States, they \nare taxed on the income attributable to the fixed \nbase.\nIncome that residents of Italy receive for la\nbor or personal services performed in the Uni\nted States as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nfollowing requirements are met.\nThe residents are in the United States for \nno more than 183 days during the tax year.\nThe income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Italy for services performed in the United \nStates as a member of the board of directors of \na company that is a U.S. resident.\nPay received for employment regularly exer\ncised aboard a ship or aircraft operated by a \nU.S. enterprise is subject to U.S. tax.\nThese exemptions do not apply to income \nresidents of Italy receive as public entertainers \n(such as theater, motion picture, radio, or televi\nsion artists, musicians, or athletes) if they are \npresent in the United States for more than 90 \ndays during the tax year or their gross receipts, \nincluding reimbursed expenses, are more than \n$20,000 during the tax year for their entertain\nment activities in the United States.\nJamaica\nIncome that residents of Jamaica receive for \nthe performance of personal services as inde\npendent contractors or selfemployed individu\nals (independent personal services) in the Uni\nted States during the tax year is exempt from \nU.S. income tax if the residents:\nAre in the United States for no more than \n89 days during the tax year,\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming their services, and\nEarn net income for those services that is \nnot more than $5,000 during the tax year if \nthe income is from a U.S. contractor.\nIf they have a fixed base available in the United \nStates, they are taxed only on the income that is \nattributable to the fixed base. There is no dollar \nlimit for condition (3) if the contractor is from a \ncountry other than the United States.\nIncome that residents of Jamaica receive for \npersonal services performed in the United \nStates as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet four requirements.\nThey are in the United States for no more \nthan 183 days during the tax year.\nTheir income is paid by or for an employer \nwho is not a resident of the United States.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nTheir net income received for the services \nis not more than $5,000 during the tax \nyear.\nPay received from employment as a mem\nber of the regular complement of a ship or an \naircraft operated in international traffic by a Ja\nmaican enterprise is exempt from U.S. tax. If \nthe ship or aircraft is operated by a U.S. enter\nprise, the pay is subject to U.S. tax.\nThese exemptions do not apply to income \nthat residents of Jamaica receive for performing \nservices in the United States as entertainers, \nsuch as theater, motion picture, radio, or televi\nsion artists, musicians, or athletes, if the gross \nreceipts (excluding reimbursements for expen\nses) from the services are more than $400 a \nday or $5,000 for the tax year.\nDirectors' fees received by residents of Ja\nmaica for services performed in the United \nStates as members of boards of directors of \nU.S. corporations are exempt from U.S. tax if \nthe fees (excluding reimbursed expenses) are \nnot more than $400 per day for each day the di\nrectors are present in the United States to per\nform the services.\nJapan\nIncome that residents of Japan receive for per\nsonal services as independent contractors or \nselfemployed individuals is subject to the provi\nsions of Article 7 (business profits) of the treaty. \nUnder that provision, business profits are ex\nempt from U.S. income tax unless the individual \nhas a permanent establishment in the United \nStates. If they have a permanent establishment \nin the United States, they are taxed on the prof\nits attributable to the permanent establishment.\nIncome that residents of Japan receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the residents meet \nthe following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nThe exemption does not apply to directors' \nfees and similar payments received by a resi\ndent of Japan for services performed as a mem\nber of the board of directors of a company that \nis a resident of the United States.\nThe exemption does not apply to a resident \nof Japan who performs services as an em\nployee aboard a ship or an aircraft operated in \ninternational traffic by a U.S. resident.\nPublic entertainers (such as theater, motion \npicture, radio, or television artists, musicians, or \nathletes) from Japan who earn more than \n$10,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year are sub\nject to U.S. tax.\nKazakhstan\nIncome that residents of Kazakhstan receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nis exempt from U.S. income tax if:\nThe residents are in the United States for \nno more than 183 days in any consecutive \n12month period, and\nThe income is not attributable to a fixed \nbase in the United States which is regularly \navailable to the residents.\nIf the residents have a fixed base available, they \nare taxed only on the income attributable to the \nfixed base.\nIncome that residents of Kazakhstan receive \nfor employment in the United States (depend\nent personal services) is exempt from U.S. in\ncome tax if the following three requirements are \nmet.\nThe resident is in the United States for no \nmore than 183 days in any 12month pe\nriod.\nThe income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nIncome derived by a resident of Kazakhstan \nfrom employment as a member of the regular \ncomplement of a ship or aircraft operated in in\nternational traffic is exempt from U.S. tax.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Kazakhstan as a member of the board \nof directors or similar body of a company that is \na U.S. resident.\nKorea, South\nIncome that residents of South Korea receive \nfor performing personal services as independ\nent contractors or selfemployed individuals (in\ndependent personal services) in the United \nPage 8 \nPublication 901 (September 2016)\n", "States during the tax year is exempt from U.S. \ntax if the residents:\nAre in the United States for no more than \n182 days during the tax year,\nEarn income for those services that is not \nmore than $3,000 during the tax year, and\nDo not maintain a fixed base in the United \nStates for more than 182 days during the \ntax year.\nIf they maintain a fixed base in the United \nStates for more than 182 days, they are taxed \non the income attributable to the fixed base.\nIncome that residents of Korea receive for \nlabor or personal services performed in the Uni\nted States as employees (dependent personal \nservices), including pay for services performed \nas an officer of a corporation, is exempt from \nU.S. tax if the residents meet four requirements.\nThey are in the United States for no more \nthan 182 days during the tax year.\nThey are employees of a resident of Korea \nor of a permanent establishment main\ntained in Korea.\nTheir compensation is not borne by a per\nmanent establishment that the employer \nhas in the United States.\nTheir income for those services is not more \nthan $3,000.\nPay received by employees who are mem\nbers of the regular complement of a ship or air\ncraft operated by a resident of Korea in interna\ntional traffic is exempt.\nLatvia\nIncome that residents of Latvia receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States is \nexempt from U.S. income tax if the residents:\nAre in the United States for no more than \n183 days in any 12month period begin\nning or ending in the tax year, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the services.\nIf they have a fixed base available, they are \ntaxed only on the income attributable to the \nfixed base.\nIncome that residents of Latvia receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the following re\nquirements are met.\nThe resident is in the United States for no \nmore than 183 days in any 12month pe\nriod beginning or ending in the tax year.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThe exemption does not apply to pay re\nceived for employment as a member of the reg\nular complement of a ship or an aircraft oper\nated in international traffic by a U.S. enterprise.\nThe exemptions do not apply to directors' \nfees and similar payments received by a \nresident of Latvia as a member of the board of \ndirectors or similar body of a company that is a \nU.S. resident.\nThe exemptions do not apply to income resi\ndents of Latvia receive as public entertainers \n(such as theater, motion picture, radio, or televi\nsion artists, or musicians) or sportsmen if their \ngross receipts, including reimbursed expenses, \nare more than $20,000 for their personal activi\nties in the United States during the tax year. Re\ngardless of these limits, income of Latvian en\ntertainers or athletes is exempt from U.S. \nincome tax if their visit to the United States is \nwholly or mainly supported by public funds of \nLatvia, its political subdivisions, or local authori\nties.\nLithuania\nIncome that residents of Lithuania receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nis exempt from U.S. income tax if the residents:\nAre in the United States for no more than \n183 days in any 12month period begin\nning or ending in the tax year, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the services.\nIf they have a fixed base available, they are \ntaxed only on the income attributable to the \nfixed base.\nIncome that residents of Lithuania receive \nfor services performed in the United States as \nemployees (dependent personal services) is \nexempt from U.S. income tax if the following re\nquirements are met.\nThe resident is in the United States for no \nmore than 183 days in any 12month pe\nriod beginning or ending in the tax year.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThe exemption does not apply to pay re\nceived for employment as a member of the reg\nular complement of a ship or an aircraft oper\nated in international traffic by a U.S. enterprise.\nThe exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Lithuania as a member of the board of \ndirectors or similar body of a company that is a \nU.S. resident.\nThe exemptions do not apply to income resi\ndents of Lithuania receive as public entertainers \n(such as theater, motion picture, radio, or televi\nsion artists, or musicians) or sportsmen if their \ngross receipts, including reimbursed expenses, \nare more than $20,000 for their personal activi\nties in the United States during the tax year. Re\ngardless of these limits, income of Lithuanian \nentertainers or athletes is exempt from U.S. in\ncome tax if their visit to the United States is \nwholly or mainly supported by public funds of \nLithuania, its political subdivisions, or local au\nthorities.\nLuxembourg\nIncome that residents of Luxembourg receive \nfor personal services as independent contrac\ntors or selfemployed individuals (independent \npersonal services) in the United States is ex\nempt from U.S. income tax if they do not have a \nfixed base regularly available to them in the Uni\nted States for performing the services. If they \nhave a fixed base available in the United \nStates, they are taxed on the income attributa\nble to the fixed base.\nIncome that residents of Luxembourg re\nceive for services performed in the United \nStates as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet the following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThe exemption does not apply to pay re\nceived for employment exercised continuously \nor predominantly aboard a ship or aircraft oper\nated in international traffic by a U.S. enterprise.\nThe exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Luxembourg for services performed in \nthe United States as a member of the board of \ndirectors of a company that is a resident of the \nUnited States.\nThe exemptions do not apply to public en\ntertainers (such as theater, motion picture, ra\ndio, or television artists, musicians, or athletes) \nfrom Luxembourg who earn more than $10,000 \nin gross receipts, including reimbursed expen\nses, from their entertainment activities in the \nUnited States during the tax year.\nMalta\nIncome that residents of Malta receive for per\nsonal services as independent contractors or \nselfemployed individuals is subject to the provi\nsions of Article 7 (Business Profits) of the treaty. \nUnder that provision, business profits are ex\nempt from U.S. income tax unless the individual \nhas a permanent establishment in the United \nStates. If they have a permanent establishment \nin the United States, they are taxed on the prof\nits attributable to the permanent establishment.\nIncome that residents of Malta receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the residents meet \nthe following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nPublication 901 (September 2016)\n Page 9\n", "The exemption does not apply to directors' \nfees and similar payments received by a resi\ndent of Malta for services performed in the Uni\nted States as a member of the board of direc\ntors of a company that is a resident of the \nUnited States.\nPublic entertainers (such as theater, motion \npicture, radio, or television artists, musicians, or \nathletes) from Malta who earn more than \n$20,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year are sub\nject to U.S. tax.\nIncome received by a resident of Malta for \nemployment aboard a ship or an aircraft oper\nated in international traffic is exempt from U.S. \nincome tax if the individual is a member of the \nregular complement of the ship or aircraft.\nMexico\nIncome that residents of Mexico receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States is \nexempt from U.S. income tax if the residents:\nAre in the United States for no more than \n182 days in a 12month period, and\nDo not have a fixed base that they regu\nlarly use for performing the services.\nIf they have a fixed base available, they are \ntaxed only on income attributable to the fixed \nbase.\nIncome that residents of Mexico receive for \nemployment in the United States (dependent \npersonal services) is exempt from U.S. tax if the \nfollowing three requirements are met.\nThe resident is present in the United \nStates for no more than 183 days in a \n12month period.\nThe income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nThe income is not borne by a permanent \nestablishment or fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Mexico for services performed outside \nMexico as a director or overseer of a company \nthat is a U.S. resident.\nThese exemptions do not apply to income \nresidents of Mexico receive as public entertain\ners (such as theater, motion picture, radio, or \ntelevision artists, or musicians) or athletes if the \nincome, including reimbursed expenses, is \nmore than $3,000 during the tax year for their \nentertainment activities in the United States. \nThis includes income from activities performed \nin the United States relating to the entertainer or \nathlete's reputation, such as endorsements of \ncommercial products. Regardless of this limit, \nthe income of Mexican entertainers and ath\nletes is exempt from U.S. tax if their visit to the \nUnited States is substantially supported by pub\nlic funds of Mexico, its political subdivisions, or \nlocal authorities.\nMorocco\nIncome that residents of Morocco receive for \nperforming personal services as independent \ncontractors or as selfemployed persons (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if the residents:\nAre in the United States for no more than \n182 days during the tax year,\nDo not maintain a fixed base in the United \nStates for more than 89 days during the tax \nyear, and\nEarn total income for those services that is \nnot more than $5,000.\nIf they have a fixed base in the United States for \nmore than 89 days, they are taxed only on the \nincome attributable to the fixed base.\nIncome that residents of Morocco receive \nfor labor or personal services performed in the \nUnited States as employees (dependent per\nsonal services) is exempt from U.S. income tax \nif the residents meet three requirements.\nThey are in the United States for less than \n183 days during the tax year.\nThey are employees of a resident of Mo\nrocco or of a permanent establishment of a \nresident of a country other than Morocco if \nthe permanent establishment is located in \nMorocco.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nCompensation received for services per\nformed by a member of the board of directors of \na corporation does not qualify for this exemp\ntion.\nIncome received by an individual for per\nforming labor or personal services as an em\nployee aboard a ship or an aircraft operated in \ninternational traffic by a Moroccan resident is \nexempt from U.S. income tax if the individual is \na member of the regular complement of the ship \nor aircraft.\nThese exemptions do not apply to income \nreceived for services performed in the United \nStates by professional entertainers, including \ntheater, film, radio, and television performers, \nmusicians, and athletes, unless the services are \nperformed by, or for the account of, a Moroccan \nnonprofit organization.\nNetherlands\nIncome that residents of the Netherlands re\nceive for performing personal services as inde\npendent contractors or selfemployed individu\nals (independent personal services) in the \nUnited States is exempt from U.S. income tax if \nthe income is not attributable to a fixed base in \nthe United States that is regularly available for \nperforming the services.\nIncome that residents of the Netherlands re\nceive for employment in the United States (de\npendent personal services) is exempt from U.S. \nincome tax if the following three requirements \nare met.\nThe resident is in the United States for no \nmore than 183 days during the tax year.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or fixed base the employer \nhas in the United States.\nIncome received by a Netherlands resident \nfor employment as a member of the regular \ncomplement of a ship or aircraft operated in in\nternational traffic is exempt from U.S. tax.\nThese exemptions do not apply to directors' \nfees and other similar payments received by a \nresident of the Netherlands for services per\nformed outside the Netherlands as a member of \nthe board of directors of a company that is a \nresident of the United States.\nThese exemptions do not apply to income \nresidents of the Netherlands receive as public \nentertainers (such as theater, motion picture, \nradio, or television artists, or musicians) or ath\nletes if the gross income, including reimbursed \nexpenses, is more than $10,000.\nNew Zealand\nIncome that residents of New Zealand receive \nfor performing personal services as independ\nent contractors or selfemployed individuals is \nsubject to the provisions of Article 7 (Business \nProfits) of the treaty. Under that provision, busi\nness profits are exempt from U.S. income tax \nunless the individual has a permanent estab\nlishment in the United States. If they have a per\nmanent establishment in the United States, they \nare taxed on the profits attributable to the per\nmanent establishment.\nIncome that residents of New Zealand re\nceive for labor or personal services performed \nin the United States as employees (dependent \npersonal services) is exempt from U.S. income \ntax if the residents meet these requirements.\nThey are present in the United States for \nno more than 183 days in any consecutive \n12month period.\nTheir income is paid by or on behalf of an \nemployer that is not a resident of the Uni\nted States.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nThe exemption does not apply to public en\ntertainers (artists, athletes, etc.) from New Zea\nland who earn more than $10,000 in gross re\nceipts, including reimbursed expenses, from \ntheir entertainment activities in the United \nStates during the tax year.\nPay received by a New Zealand resident as \nan employee and member of the regular com\nplement of a ship or aircraft operated in interna\ntional traffic is exempt from U.S. tax.\nPage 10 \nPublication 901 (September 2016)\n", "Norway\nIncome that residents of Norway receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if the residents:\nAre present in the United States for no \nmore than 182 days during the tax year, \nand\nDo not maintain a fixed base in the United \nStates for more than 182 days during the \ntax year.\nIf they do not meet requirement (2), they are \ntaxed only on the income attributable to the \nfixed base.\nThis exemption does not apply to residents \nof Norway who are public entertainers (theater, \nmotion picture, or television artists, musicians, \nor athletes) if they are in the United States for \nmore than 90 days during the tax year or their \npay for services as public entertainers is more \nthan $10,000 during the tax year.\nIncome that residents of Norway receive for \nlabor or personal services performed in the Uni\nted States as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet three requirements.\nThey are in the United States less than 183 \ndays during the tax year.\nThey are employees of a resident of Nor\nway or of a permanent establishment of a \nresident of a state other than Norway if the \npermanent establishment is situated in \nNorway.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nThe exemption does not apply to a resident \nof Norway who performs services as an em\nployee aboard a ship or an aircraft operated by \na United States resident in international traffic \nor in fishing on the high seas if the resident of \nNorway is a member of the regular complement \nof the ship or aircraft.\nPakistan\nResidents of Pakistan who perform personal \nservices (including professional services) for or \non behalf of a resident of Pakistan while in the \nUnited States for no more than 183 days during \nthe tax year are exempt from U.S. income tax \non the income from the services if they are sub\nject to Pakistani tax.\nPhilippines\nIncome that residents of the Philippines receive \nfor performing personal services as independ\nent contractors or as selfemployed individuals \n(independent personal services) in the United \nStates during the tax year is exempt from U.S. \nincome tax if the residents:\nAre in the United States for no more than \n89 days during the tax year,\nEarn gross income for those services that \nis not more than $10,000 for the tax year if \nthe income is from U.S. contractors, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming their services.\nIf they have a fixed base available in the United \nStates, they are taxed only on the income attrib\nutable to the fixed base. There is no dollar limit \nfor condition (2) if the contractor is a resident of \na country other than the United States.\nIncome that residents of the Philippines re\nceive for personal services performed in the \nUnited States as employees (dependent per\nsonal services) is exempt from U.S. income tax \nif the residents meet three requirements.\nThey are in the United States for no more \nthan 89 days during the tax year.\nThey are employees of a resident of the \nPhilippines or of a permanent establish\nment maintained in the Philippines.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nPay received by an employee of a resident \nof the Philippines for personal services per\nformed as a member of the regular complement \nof a ship or an aircraft operated in international \ntraffic by a resident of the Philippines is exempt \nfrom U.S. tax.\nThese exemptions do not apply to income \nresidents of the Philippines receive for perform\ning services (both independent and dependent \npersonal services) in the United States as en\ntertainers, such as theater, motion picture, ra\ndio, or television artists, musicians, or athletes, \nif the income is more than $100 a day or $3,000 \nfor the tax year. Regardless of these limits, in\ncome of Philippine entertainers is exempt from \nU.S. tax if their visit to the United States is sub\nstantially supported or sponsored by the Philip\npine Government and the entertainers are certi\nfied as qualified for this exemption by the \nPhilippine competent authority.\nPoland\nIncome that residents of Poland receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States is \nexempt from U.S. income tax if they are in the \nUnited States for no more than 182 days during \nthe tax year.\nIncome that residents of Poland receive for \nlabor or personal services performed as em\nployees (dependent personal services), includ\ning services performed by an officer of a corpo\nration or company, in the United States during \nthe tax year is exempt from U.S. income tax if \nthe residents meet three requirements.\nThey are in the United States for no more \nthan 182 days during the tax year.\nTheir income is paid by or on behalf of an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nPay received by employees who are mem\nbers of the regular complement of a ship or air\ncraft operated by a resident of Poland in inter\nnational traffic is exempt from U.S. tax.\nPortugal\nIncome that residents of Portugal receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nis exempt from U.S. income tax if the residents:\nAre in the United States for no more than \n182 days in any 12month period, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the activities.\nIf they have a fixed base available, they are \ntaxed only on the income attributable to the \nfixed base.\nIncome that residents of Portugal receive for \nemployment in the United States (dependent \npersonal services) is exempt from U.S. income \ntax if the following three requirements are met.\nThe resident is in the United States for no \nmore than 183 days in any 12month pe\nriod.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or fixed base that the em\nployer has in the United States.\nIncome received by a resident of Portugal \nfor employment as a member of the regular \ncomplement of a ship or aircraft operated in in\nternational traffic is exempt from U.S. tax.\nThese exemptions do not apply to income \nresidents of Portugal receive as public enter\ntainers (such as theater, motion picture, radio, \nor television artists, or musicians) or athletes if \nthat income, including reimbursed expenses, is \nmore than $10,000. The income of Portuguese \nentertainers and athletes is exempt from U.S. \ntax if their visit to the United States is substan\ntially supported by public funds of Portugal or its \npolitical or administrative subdivisions.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Portugal for services performed outside \nof Portugal as a member of the board of direc\ntors of a company that is a resident of the Uni\nted States.\nRomania\nIncome that residents of Romania receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if the residents:\nAre present in the United States for no \nmore than 182 days during the tax year, \nand\nDo not maintain a permanent establish\nment in the United States with which the in\ncome is effectively connected.\nPublication 901 (September 2016)\n Page 11\n", "Income that residents of Romania receive \nfor labor or personal services performed as em\nployees (dependent personal services), includ\ning services performed by an officer of a corpo\nration or company, in the United States during \nthe tax year is exempt from U.S. income tax if \nthe residents meet these requirements.\nThey are in the United States for no more \nthan 182 days during the tax year.\nThey are employees of a resident of Ro\nmania or of a permanent establishment \nmaintained in Romania by a resident of the \nUnited States.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nThese exemptions do not apply to entertain\ners, such as theater, motion picture, radio, or \ntelevision artists, musicians, or athletes, who \nare present in the United States for more than \n90 days during the tax year (90 days or more if \nthe entertainers are employees) or who earn \ngross income as entertainers in the United \nStates of more than $3,000 during the tax year \n($3,000 or more if they are employees). How\never, the exemptions do apply, without regard \nto the 90 day, $3,000 requirement, if the enter\ntainers are present in the United States by spe\ncific arrangements between the United States \nand Romania.\nPay received by employees who are mem\nbers of the regular complement of a ship or air\ncraft operated by a resident of Romania in inter\nnational traffic is exempt from U.S. tax.\nRussia\nIncome that residents of Russia receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States is \nexempt from U.S. income tax if:\nThe residents are in the United States for \nno more than 183 days during the calendar \nyear, or\nThe income is not attributable to a fixed \nbase in the United States which is regularly \navailable to the residents.\nIf the residents have a fixed base available, they \nare taxed only on the income attributable to the \nfixed base.\nIncome that residents of Russia receive for \nemployment in the United States (dependent \npersonal services) is exempt from U.S. income \ntax if the following three requirements are met.\nThe resident is in the United States for no \nmore than 183 days during the calendar \nyear.\nThe income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nHowever, income from employment directly \nconnected with a place of business that is not a \npermanent establishment is exempt if the resi\ndent is present in the United States not longer \nthan 12 consecutive months. For this purpose, \na place of business means a construction site, \nassembly or installation project, or drilling oper\nation.\nIncome derived by a resident of Russia from \nemployment as a member of the regular com\nplement of a ship or aircraft operated in interna\ntional traffic is exempt from U.S. tax.\nIncome from technical services directly con\nnected with the application of a right or property \ngiving rise to a royalty is exempt if those serv\nices are provided as part of a contract granting \nthe use of the right or property.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Russia as a member of the board of di\nrectors or similar body of a company that is a \nresident of the United States.\nSlovak Republic\nIncome that residents of the Slovak Republic re\nceive for performing personal services as inde\npendent contractors or selfemployed individu\nals (independent personal services) in the \nUnited States is exempt from U.S. income tax if \nthe residents:\nAre present in the United States for no \nmore than 183 days in any 12month pe\nriod, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the activities.\nIf they have a fixed base available, they are \ntaxed only on income attributable to the fixed \nbase.\nIncome that residents of the Slovak Repub\nlic receive for employment in the United States \n(dependent personal services) is exempt from \nU.S. income tax if the following three require\nments are met.\nThe resident is present in the United \nStates for no more than 183 days in any \n12month period.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to income \nresidents of the Slovak Republic receive as \npublic entertainers (such as theater, motion pic\nture, radio, or television artists, or musicians) or \nsportsmen if their gross receipts, including re\nimbursed expenses, are more than $20,000 \nduring the tax year. Regardless of these limits, \nincome of Slovak entertainers and sportsmen is \nexempt from U.S. income tax if their visit to the \nUnited States is substantially supported by pub\nlic funds of the Slovak Republic, its political \nsubdivisions, or local authorities, or the visit is \nmade pursuant to a specific arrangement be\ntween the United States and the Slovak Repub\nlic.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of the Slovak Republic for services per\nformed in the United States as a member of the \nboard of directors of a company that is a resi\ndent of the United States.\nIncome from employment as a member of \nthe regular complement of a ship or aircraft op\nerated by a Slovak enterprise in international \ntraffic is exempt from U.S. income tax. If the \nship or aircraft is operated by a U.S. enterprise, \nthe income is subject to U.S. income tax.\nSlovenia\nIncome that residents of Slovenia receive for \npersonal services as independent contractors \nor selfemployed individuals (independent per\nsonal services) in the United States is exempt \nfrom U.S. income tax if they do not have a fixed \nbase regularly available to them in the United \nStates for performing the services. If they have \na fixed base available in the United States, they \nare taxed on the income attributable to the fixed \nbase.\nIncome that residents of Slovenia receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the residents meet \nthe following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Slovenia for services performed in the \nUnited States as a member of the board of di\nrectors of a company that is a resident of the \nUnited States.\nIncome received by a Slovenian resident for \nemployment as a member of the regular com\nplement of a ship or aircraft operated in interna\ntional traffic is exempt from U.S. tax.\nThese exemptions do not apply to income \nresidents of Slovenia receive as public enter\ntainers (such as theater, motion picture, radio, \nor television artists, or musicians) or athletes if \ntheir gross receipts, including reimbursed ex\npenses, are more than $15,000 during the tax \nyear. Regardless of these limits, income of \nSlovenian entertainers or athletes is exempt \nfrom U.S. tax if their visit to the United States is \nwholly or mainly paid by public funds of either \nthe United States or Slovenia or their political \nsubdivisions, or local authorities.\nSouth Africa\nIncome that residents of South Africa receive \nfor performing personal services as independ\nent contractors or selfemployed individuals (in\ndependent personal services) in the United \nStates is exempt from U.S. income tax if the \nresidents:\nAre in the United States for no more than \n183 days in any 12month period begin\nning or ending in the tax year, and\nPage 12 \nPublication 901 (September 2016)\n", "Do not have a fixed base regularly availa\nble to them in the United States for per\nforming the services.\nIf they have a fixed base available, they are \ntaxed only on income attributable to the fixed \nbase.\nIncome that residents of South Africa re\nceive for services performed in the United \nStates as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nfollowing requirements are met.\nThe resident is in the United States for no \nmore than 183 days in any 12month pe\nriod beginning or ending in the tax year.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of South Africa for services performed in \nthe United States as a member of the board of \ndirectors of a company resident in the United \nStates.\nThese exemptions do not apply to income \nresidents of South Africa receive as public en\ntertainers (such as theater, motion picture, ra\ndio, or television artists, or musicians) or ath\nletes \nif \ntheir \ngross \nreceipts, \nincluding \nreimbursed expenses, are more than $7,500 \nduring the tax year. Regardless of these limits, \nincome of South African entertainers or athletes \nis exempt from U.S. income tax if their visit to \nthe United States is wholly or mainly supported \nby public funds of South Africa, its political sub\ndivisions, or local authorities.\nIncome received by a resident of South Af\nrica for services performed as an employee and \nmember of the complement of a ship or aircraft \noperated in international traffic is exempt from \nU.S. income tax.\nSpain\nIncome that residents of Spain receive as inde\npendent contractors or selfemployed individu\nals (independent personal services) in the Uni\nted States is exempt from U.S. income tax if the \nresidents do not have a fixed base available to \nthem in the United States for performing the \nservices. If they have a fixed base, they are \ntaxed only on the income attributable to the \nfixed base.\nIncome that residents of Spain receive for \npersonal services performed in the United \nStates as employees (dependent personal \nservices) is exempt from U.S. income tax if:\nThe residents are present in the United \nStates no more than 183 days in any \n12month period,\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident, and\nThe income is not borne by a permanent \nestablishment or fixed base the employer \nhas in the United States.\nThe exemption does not apply to pay re\nceived by employees who are members of a \nregular complement of a ship or aircraft oper\nated in international traffic by a U.S. enterprise.\nThese exemptions do not apply to public en\ntertainers (such as theater, motion picture, ra\ndio, or television artists, or musicians) or ath\nletes from Spain who earn more than $10,000 in \nincome, including reimbursed expenses, from \ntheir entertainment activities in the United \nStates during the tax year. Regardless of these \nlimits, Spanish entertainers and athletes are ex\nempt from U.S. tax if their visit to the United \nStates is substantially supported by public \nfunds of Spain, a political subdivision, or local \nauthority.\nSri Lanka\nIncome that residents of Sri Lanka receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if the residents:\nAre in the United States for no more than \n183 days in any 12month period, or\nDo not have a fixed base regularly availa\nble to them in the United States for the pur\npose of performing the services.\nIf they have a fixed base available in the \nUnited States, they are taxed on the income at\ntributable to the fixed base.\nIncome that residents of Sri Lanka receive \nfor services performed in the United States as \nemployees (dependent personal services) is \nexempt from U.S. income tax if the residents \nmeet the following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nIncome received from employment as a \nmember of the regular complement of a ship or \nan aircraft operated in international traffic by a \nSri Lanka enterprise is exempt from U.S. tax. If \nthe ship or aircraft is operated by a U.S. enter\nprise, the income is subject to U.S. tax.\nThese exemptions do not apply to public en\ntertainers (such as theater, motion picture, ra\ndio, or television entertainers, musicians, and \nathletes) from Sri Lanka who earn more than \n$6,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year. Regard\nless of these limits, income of Sri Lanka enter\ntainers is exempt from U.S. income tax if their \nvisit to the United States is directly or indirectly \nsupported wholly or substantially by public \nfunds of Sri Lanka or the United States, their \npolitical subdivisions, or local authorities.\nThese exemptions do not apply to directors' \nfees and other compensation received by a res\nident of Sri Lanka for services performed in the \nUnited States as a member of the board of di\nrectors of a company resident in the United \nStates.\nSweden\nIncome that residents of Sweden receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nduring the tax year is exempt from U.S. income \ntax if they do not have a fixed base regularly \navailable to them in the United States for per\nforming the services. If they have a fixed base \navailable in the United States, they are taxed on \nthe income attributable to the fixed base.\nIncome that residents of Sweden receive for \nlabor or personal services performed in the Uni\nted States as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet three requirements.\nThey are in the United States for no more \nthan 183 days during any consecutive \n12month period.\nTheir income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nIncome received by a resident of Sweden \nfor employment as a member of the regular \ncomplement of a ship or aircraft operated in in\nternational traffic is exempt from U.S. tax.\nThese exemptions do not apply to income \nresidents of Sweden receive as public enter\ntainers (such as theater, motion picture, radio, \nor television artists, or musicians) or athletes if \nthe gross income, including reimbursed expen\nses, is more than $6,000 for any 12month pe\nriod.\nThese exemptions do not apply to directors' \nfees received by a resident of Sweden for serv\nices performed outside of Sweden as a member \nof the board of directors of a company that is a \nresident of the United States.\nSwitzerland\nIncome that residents of Switzerland receive for \npersonal services as independent contractors \nor selfemployed individuals (independent per\nsonal services) that they perform during the tax \nyear in the United States is exempt from U.S. \nincome tax if they do not have a fixed base reg\nularly available to them in the United States for \nperforming the services. If they have a fixed \nbase available in the United States, they are \ntaxed on the income attributable to the fixed \nbase.\nIncome that residents of Switzerland receive \nfor services performed in the United States as \nemployees (dependent personal services) is \nexempt from U.S. income tax if the residents \nmeet the following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nPublication 901 (September 2016)\n Page 13\n", "Their income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Switzerland as a member of the board \nof directors of a company that is a resident of \nthe United States.\nThese exemptions do not apply to public en\ntertainers (such as theater, motion picture, ra\ndio, or television entertainers, musicians, and \nathletes) from Switzerland who earn more than \n$10,000 in gross receipts, including reimbursed \nexpenses, from their entertainment activities in \nthe United States during the tax year.\nIncome received by a resident of Switzer\nland for services performed as an employee \nand member of the regular complement of a \nship or aircraft operated in international traffic is \nexempt from U.S. income tax.\nThailand\nIncome that residents of Thailand receive for \nperforming personal services as independent \ncontractors or as selfemployed individuals (in\ndependent personal services) in the United \nStates during the tax year is exempt from U.S. \nincome tax if the residents:\nAre in the United States for no more than \n89 days during the tax year, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming their services.\nIf they have a fixed base available in the United \nStates, they are taxed only on the income attrib\nutable to the fixed base.\nThis exemption does not apply if a resident \nof Thailand earns more than $10,000 for inde\npendent personal services and that income is \npaid by a U.S. resident or borne by a perma\nnent establishment or fixed base in the United \nStates.\nIncome that residents of Thailand receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the following re\nquirements are met.\nThe resident is in the United States for no \nmore than 183 days in any 12month pe\nriod beginning or ending in the tax year.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Thailand for services performed outside \nof Thailand as a member of the board of direc\ntors of a company that is a resident of the Uni\nted States.\nThese exemptions do not apply to income \nresidents of Thailand receive for performing \nservices in the United States as entertainers \n(such as theater, motion picture, radio, or televi\nsion artists, or musicians) and athletes, if the in\ncome is more than $100 a day or $3,000 for the \ntax year. Regardless of these limits, income of \nThai entertainers is exempt from U.S. tax if their \nvisit to the United States is substantially suppor\nted by public funds of Thailand or its political \nsubdivisions or local authorities.\nThe exemption does not apply to pay re\nceived by employees who are members of the \nregular complement of a ship or aircraft oper\nated in international traffic by a U.S. enterprise.\nTrinidad and Tobago\nIncome (including reimbursed travel expenses) \nthat residents of Trinidad and Tobago receive \nduring the tax year for personal services per\nformed in the United States is exempt from U.S. \nincome tax if the individuals are in the United \nStates for no more than 183 days during the tax \nyear and either:\nThe residents are employees of a resident \nof a country other than the United States or \nare employees of a permanent establish\nment of a U.S. resident outside the United \nStates and the income is not deducted in \nfiguring the profits of a permanent estab\nlishment in the United States, or\nThe income is not more than $3,000 (ex\ncluding reimbursed travel expenses).\nThese exemptions do not apply to the pro\nfessional earnings of public entertainers such \nas actors, musicians, and professional athletes \nor to any person providing their services if the \npay is more than $100 per day (excluding reim\nbursed travel expenses).\nPay received by members of the regular \ncomplement of a ship or aircraft operated in in\nternational traffic by a resident of Trinidad and \nTobago is exempt from U.S. tax.\nTunisia\nIncome that residents of Tunisia receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States are \nexempt from U.S. income tax if:\nThey are in the United States for no more \nthan 183 days during the tax year,\nThey do not have a fixed base regularly \navailable in the United States for perform\ning the services, and\nThe gross income for the tax year from \nU.S. residents for services performed in \nthe United States is no more than $7,500.\nIf they do not meet condition (2), they are \ntaxed on the income that is attributable to the \nfixed base.\nIncome that residents of Tunisia receive for \npersonal services performed in the United \nStates as employees (dependent personal \nservices) is exempt from U.S. income tax if:\nThe residents are in the U.S. for no more \nthan 183 days during the tax year,\nTheir income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States, and\nTheir income is not borne by a permanent \nestablishment or fixed base the employer \nhas in the United States.\nPay received by employees who are mem\nbers of the regular complement of a ship or air\ncraft operated by an enterprise in international \ntraffic is exempt from U.S. tax if the place of \nmanagement of the enterprise is in Tunisia. \nHowever, if the enterprise is created under the \nlaws of the United States (or a U.S. state), the \npay is subject to U.S. tax.\nThese exemptions do not apply to income \nresidents of Tunisia receive as public entertain\ners (such as theater, motion picture, radio, or \ntelevision artists, and musicians) or athletes if \ntheir gross receipts, including reimbursed ex\npenses, are more than $7,500 during the tax \nyear.\nThese exemptions do not apply to fees re\nceived by a resident of Tunisia for services per\nformed as a director of a U.S. corporation if the \nfees are treated as a distribution of profits and \ncannot be taken as a deduction by the corpora\ntion.\nTurkey\nIncome that residents of Turkey receive for per\nforming personal services as independent con\ntractors or selfemployed individuals (independ\nent personal services) in the United States is \nexempt from U.S. income tax if the residents:\nAre in the United States for purposes of \nperforming the services or activities for no \nmore than 183 days in any 12month pe\nriod, and\nDo not have a fixed base regularly availa\nble to them in the United States for per\nforming the services.\nIf they have a fixed base available, they are \ntaxed only on income attributable to the fixed \nbase.\nIncome that residents of Turkey receive for \nservices performed in the United States as em\nployees (dependent personal services) is ex\nempt from U.S. income tax if the following re\nquirements are met.\nThe resident is in the United States for no \nmore than 183 days in any 12month pe\nriod.\nThe income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThis exemption does not apply to a resident \nof Turkey who performs services as a member \nof the regular complement of a ship or an air\ncraft operated by a U.S. resident in international \ntraffic.\nPage 14 \nPublication 901 (September 2016)\n", "These exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Turkey for services provided in the Uni\nted States as a member of the board of direc\ntors of a company that is a resident of the \nUnited States.\nThese exemptions do not apply to income \nresidents of Turkey receive as public entertain\ners (such as theater, motion picture, radio, or \ntelevision artists, or musicians) or athletes if \ntheir gross receipts are more than $3,000 dur\ning the tax year for their entertainment activities \nin the United States. If their visit to the United \nStates is substantially supported by a Turkish \nnonprofit organization or from the public funds \nof Turkey, its political subdivisions, or local au\nthorities, the income is taxed as independent \npersonal services or dependent personal serv\nices.\nUkraine\nIncome that residents of Ukraine receive for \nperforming personal services as independent \ncontractors or selfemployed individuals (inde\npendent personal services) in the United States \nis exempt from U.S. income tax if the income is \nnot attributable to a fixed base in the United \nStates that is regularly available for performing \nthe services.\nIncome that residents of Ukraine receive for \nemployment in the United States (dependent \npersonal services) is exempt from U.S. income \ntax if the following three requirements are met.\nThe resident is in the United States for no \nmore than 183 days during the tax year.\nThe income is paid by, or on behalf of, an \nemployer who is not a resident of the Uni\nted States.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Ukraine for services performed outside \nof Ukraine as a member of the board of direc\ntors of a company that is a resident of the Uni\nted States.\nThese exemptions generally do not apply to \nincome received as a public entertainer (such \nas a theater, motion picture, radio, or television \nartist, musician, or athlete). However, income of \nUkrainian entertainers and sportsmen is exempt \nfrom U.S. income tax if their visit to the United \nStates is substantially supported by public \nfunds of Ukraine, its political subdivisions, or lo\ncal authorities, or the visit is made pursuant to a \nspecific arrangement between the United \nStates and Ukraine.\nIncome derived by a resident of Ukraine \nfrom employment as a member of the regular \ncomplement of a ship or aircraft operated in in\nternational traffic is exempt from U.S. tax.\nUnited Kingdom\nIncome that residents of the United Kingdom re\nceive for personal services as independent \ncontractors or selfemployed individuals are \nsubject to the provisions of Article 7 (Business \nProfits) of the treaty. Under that provision, busi\nness profits are exempt from U.S. income tax \nunless the individual has a permanent estab\nlishment in the United States. If they have a per\nmanent establishment in the United States, they \nare taxed on the profits attributable to the per\nmanent establishment.\nIncome that residents of the United King\ndom receive for services performed in the Uni\nted States as employees (dependent personal \nservices) is exempt from U.S. income tax if the \nresidents meet the following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nTheir income is not borne by a permanent \nestablishment that the employer has in the \nUnited States.\nThe exemption does not apply to directors' \nfees and similar payments received by a resi\ndent of the United Kingdom for services per\nformed in the United States as a member of the \nboard of directors of a company resident in the \nUnited States.\nPublic entertainers (such as theater, motion \npicture, radio, or television artists, musicians, or \nathletes) from the United Kingdom who earn \nmore than $20,000 in gross receipts, including \nreimbursed expenses, from their entertainment \nactivities in the United States during the tax \nyear are subject to U.S. tax.\nIncome received by a resident of the United \nKingdom for services performed as an em\nployee and member of the regular complement \nof a ship or aircraft operated in international traf\nfic is exempt from U.S. income tax.\nVenezuela\nIncome that residents of Venezuela receive for \npersonal services as independent contractors \nor selfemployed individuals (independent per\nsonal services) in the United States is exempt \nfrom U.S. income tax if they do not have a fixed \nbase regularly available to them in the United \nStates for performing the services. If they have \na fixed base available, they are taxed on the in\ncome attributable to the fixed base.\nIncome that residents of Venezuela receive \nfor services performed in the United States as \nemployees (dependent personal services) is \nexempt from U.S. income tax if the residents \nmeet the following requirements.\nThey are in the United States for no more \nthan 183 days in any 12month period be\nginning or ending in the tax year.\nTheir income is paid by, or on behalf of, an \nemployer who is not a U.S. resident.\nThe income is not borne by a permanent \nestablishment or a fixed base that the em\nployer has in the United States.\nThese exemptions do not apply to directors' \nfees and similar payments received by a resi\ndent of Venezuela for services performed in the \nUnited States as a member of the board of di\nrectors of a company resident in the United \nStates.\nPay received by a resident of Venezuela for \nservices performed as an employee of a ship or \nan aircraft operated in international traffic is ex\nempt from U.S. income tax.\nThese exemptions do not apply to income \nresidents of Venezuela receive as public enter\ntainers (such as theater, motion picture, radio, \nor television artists, or musicians) or sportsmen \nif their gross income, including reimbursed ex\npenses, is more than $6,000 for their personal \nactivities in the United States during the tax \nyear. Regardless of these limits, income of Ven\nezuelan entertainers or athletes is exempt from \nU.S. income tax if their visit to the United States \nis wholly or mainly supported by public funds of \nVenezuela, its political subdivisions, or local au\nthorities.\nProfessors, Teachers,\nand Researchers\nPay of professors and teachers who are resi\ndents of the following countries is generally ex\nempt from U.S. income tax for 2 or 3 years if \nthey temporarily visit the United States to teach \nor do research. The exemption applies to pay \nearned by the visiting professor or teacher dur\ning the applicable period. For most of the fol\nlowing countries, the applicable period begins \non the date of arrival in the United States for the \npurpose of teaching or engaging in research. \nFurthermore, for most of the following countries, \nthe exemption applies even if the stay in the \nUnited States extends beyond the applicable \nperiod.\nThe exemption generally applies to pay re\nceived during a second teaching assignment if \nboth are completed within the specified time, \neven if the second assignment was not ar\nranged until after arrival in the United States on \nthe first assignment. For each of the countries \nlisted, the conditions are stated under which the \npay of a professor or teacher from that country \nis exempt from U.S. income tax.\nIf you do not meet the requirements for ex\nemption as a teacher or if you are a resident of \na treaty country that does not have a special \nprovision for teachers, you may qualify under a \npersonal services income provision discussed \nearlier.\nBangladesh\nAn individual is exempt from U.S. income tax on \nincome from teaching or research for not more \nthan 2 years from the date of arrival for such \npurposes if he or she:\nIs a resident of Bangladesh immediately \nbefore visiting the United States, and\nIs in the United States to teach or engage \nin research at a university, college, or other \nrecognized educational institution.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nPublication 901 (September 2016)\n Page 15\n", "Belgium\nAn individual who is a resident of Belgium at the \nbeginning of the visit to the United States and \nwho is temporarily in the United States to teach \nor carry on research at a school, college, uni\nversity or other educational or research institu\ntion is exempt from U.S. income tax for a period \nnot exceeding 2 years from the date of arrival in \nthe United States on income received for teach\ning or carrying on research.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nBulgaria\nAn individual who is a resident of Bulgaria at the \nbeginning of the visit to the United States and \nwho is temporarily in the United States to teach \nor carry on research at a school, college, uni\nversity or other recognized educational or re\nsearch institution is exempt from U.S. income \ntax for a period not exceeding 2 years from the \ndate of arrival in the United States on income \nreceived for teaching or carrying on research.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nChina, People's Republic of\nAn individual who is a resident of the People's \nRepublic of China and who is temporarily in the \nUnited States primarily to teach, lecture, or con\nduct research at a university or other accredited \neducational institution or scientific research in\nstitution is exempt from U.S. income tax on in\ncome for the teaching, lecturing, or research for \na total of not more than 3 years.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nCommonwealth of\nIndependent States (C.I.S.)\nAn individual who is a resident of a C.I.S. mem\nber on the date of arrival in the United States \nand who is temporarily in the United States at \nthe invitation of the U.S. Government or an edu\ncational or scientific research institution in the \nUnited States primarily to teach, engage in re\nsearch, or participate in scientific, technical, or \nprofessional conferences is exempt from U.S. \nincome tax on income for teaching, research, or \nparticipation in these conferences for a maxi\nmum period of 2 years.\nThis exemption does not apply to income \nfrom research carried on mainly for the benefit \nof a private person, including a commercial en\nterprise of the United States or a foreign trade \norganization of a C.I.S. member.\nThe exemption does, however, apply if the \nresearch \nis \nconducted \nthrough \nan \nintergovernmental agreement on cooperation.\nThis exemption also applies to journalists \nand correspondents who are temporarily in the \nUnited States for periods not longer than 2 \nyears and who receive their compensation from \nabroad. It is not necessary that the journalists or \ncorrespondents be invited by the U.S. Govern\nment or other appropriate institution, nor does it \nmatter that they are employed by a private per\nson, including commercial enterprises and for\neign trade organizations.\nCzech Republic\nAn individual is exempt from U.S. income tax on \nincome for teaching or research for up to 2 \nyears if he or she:\nIs a resident of the Czech Republic imme\ndiately before visiting the United States, \nand\nIs in the United States primarily to teach or \nconduct research at a university, college, \nschool, or other accredited educational or \nresearch institution.\nA Czech resident is entitled to these benefits \nonly once. However, the exemption does not \napply if:\nThe resident claimed during the immediate \npreceding period the benefits described \nlater under Students and Apprentices, or\nThe income is from research undertaken \nprimarily for the private benefit of a specific \nperson or persons.\nEgypt\nAn individual who is a resident of Egypt on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nteach or engage in research, or both, at a uni\nversity or other recognized educational institu\ntion is exempt from U.S. income tax on income \nfrom the teaching or research for a maximum of \n2 years from the date of arrival in the United \nStates. The individual must have been invited to \nthe United States for a period not expected to \nbe longer than 2 years by the U.S. Government \nor a state or local government, or by a university \nor other recognized educational institution in the \nUnited States.\nThe exemption does not apply if the resident \nclaimed, during the immediately preceding pe\nriod, the benefits described later under Stu-\ndents and Apprentices.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nFrance\nAn individual who is a resident of France on the \ndate of arrival in the United States and who is \ntemporarily in the United States at the invitation \nof the U.S. Government, a university, or other \nrecognized educational or research institution in \nthe United States primarily to teach or engage \nin research, or both, at a university or other edu\ncational or research institution is exempt from \nU.S. income tax on income from teaching or re\nsearch for a maximum of 2 years from the date \nof arrival in the United States.\nAn individual may claim this benefit only \nonce. Also, this benefit and the benefits descri\nbed later under Students and Apprentices can \nbe claimed for no more than 5 years.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nGermany\nA professor or teacher who is a resident of Ger\nmany and who is temporarily in the United \nStates to engage in advanced study or research \nor teaching at an accredited educational institu\ntion or institution engaged in research for the \npublic benefit is exempt from U.S. tax on in\ncome received for such study, research, or \nteaching for a maximum of 2 years from the \ndate of arrival in the United States.\nThe exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest. The exemption does not apply if, dur\ning the preceding period, the benefit described \nin paragraph (2), (3), or (4) of Article 20 of the \ntreaty, pertaining to students, was claimed.\nGreece\nA professor or teacher who is a resident of \nGreece and who is temporarily in the United \nStates to teach at a university, college, or other \neducational institution for a maximum of 3 years \nis exempt from U.S. income tax on the income \nreceived for teaching during that period.\nHungary\nAn individual who is a resident of Hungary on \nthe date of arrival in the United States and who \nis temporarily in the United States primarily to \nteach or engage in research, or both, at a uni\nversity or other recognized educational institu\ntion is exempt from U.S. income tax on income \nfor the teaching or research for a maximum of 2 \nyears from the date of arrival in the United \nStates. The individual must have been invited to \nthe United States for a period not expected to \nbe longer than 2 years by the U.S. Government \nor a state or local government, or by a university \nor other recognized educational institution in the \nUnited States.\nThe exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nIceland\nAlthough there is no provision to exempt in\ncome derived by teachers or researchers in the \ntreaty, an individual who was otherwise entitled \nto treaty benefits under Article 21 (Teachers) of \nPage 16 \nPublication 901 (September 2016)\n", "the treaty in effect before 2009 can continue to \napply those provisions.\nIndia\nAn individual is exempt from U.S. tax on income \nreceived for teaching or research if he or she:\nIs a resident of India immediately before \nvisiting the United States, and\nIs in the United States to teach or engage \nin research at an accredited university or \nother recognized educational institution in \nthe United States for a period not longer \nthan 2 years.\nIf the individual's visit to the United States \nexceeds 2 years, the exemption is lost for the \nentire visit.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nIndonesia\nAn individual is exempt from U.S. tax on income \nfor teaching or research for a maximum of 2 \nyears from the date of arrival in the United \nStates if he or she:\nIs a resident of Indonesia immediately be\nfore visiting the United States, and\nIs in the United States at the invitation of a \nuniversity, school, or other recognized ed\nucational institution to teach or engage in \nresearch, or both, at that educational insti\ntution.\nA resident of Indonesia is entitled to this ex\nemption only once. But this exemption does not \napply to income from research carried on \nmainly for the private benefit of any person.\nIsrael\nAn individual who is a resident of Israel on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nteach or engage in research, or both, at a uni\nversity or other recognized educational institu\ntion is exempt from U.S. income tax on income \nfrom the teaching or research for a maximum of \n2 years from the date of arrival in the United \nStates. The individual must have been invited to \nthe United States for a period not expected to \nbe longer than 2 years by the U.S. Government \nor a state or local government, or by a university \nor other recognized educational institution in the \nUnited States.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest. The exemption does not apply if, dur\ning the immediately preceding period, the bene\nfits described in Article 24(1) of the treaty, per\ntaining to students, were claimed.\nItaly\nA professor or teacher who is a resident of Italy \nimmediately before the date of arrival in the Uni\nted States and whose visit to the United States \nis expected to last no more than 2 years to \nteach or conduct research at a university, col\nlege, school, or other recognized educational \ninstitution, or at a medical facility primarily fun\nded from government sources, is exempt from \nU.S. income tax for up to 2 years on pay from \nthis teaching or research.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nJamaica\nAn individual who is a resident of Jamaica on \nthe date of arrival in the United States and who \ntemporarily visits the United States to teach or \nengage in research at a university, college, or \nother recognized educational institution for a \nperiod not expected to exceed 2 years, is ex\nempt from U.S. income tax on the income re\nceived for the teaching or research for not more \nthan 2 years from the date of arrival in the Uni\nted States. A resident of Jamaica is entitled to \nthis exemption only once.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nJapan\nAn individual who is a resident of Japan and \nwho is temporarily in the United States primarily \nto teach or engage in research at a university, \ncollege, or other recognized educational institu\ntion is exempt from U.S. income tax on income \nfor the teaching or research for a maximum of 2 \nyears from the date of arrival in the United \nStates.\nThe exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nKorea, South\nAn individual who is a resident of South Korea \non the date of arrival in the United States and \nwho is temporarily in the United States primarily \nto teach or engage in research, or both, at a \nuniversity or other recognized educational insti\ntution is exempt from U.S. income tax on in\ncome for the teaching or research for a maxi\nmum of 2 years from the date of arrival in the \nUnited States. The individual must have been \ninvited to the United States for a period not ex\npected to be longer than 2 years by the U.S. \nGovernment or a state or local government, or \nby a university or other recognized educational \ninstitution in the United States.\nThe exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nLuxembourg\nA resident of Luxembourg who is temporarily in \nthe United States at the invitation of a U.S. uni\nversity, college, school, or other recognized ed\nucational institution only to teach or engage in \nresearch, or both, at that educational institution \nis exempt from U.S. income tax on income for \nthe teaching or research for not more than 2 \nyears from the date of arrival in the United \nStates.\nIf the individual's visit to the United States is \nlonger than 2 years, the exemption is lost for the \nentire visit unless the competent authorities of \nLuxembourg and the United States agree other\nwise.\nThis exemption does not apply to pay for re\nsearch carried on for the benefit of any person \nother than the educational institution that exten\nded the invitation.\nNetherlands\nAn individual is exempt from U.S. income tax on \nincome received for teaching or research for a \nmaximum of 2 years from the date of arrival if \nhe or she:\nIs a resident of the Netherlands immedi\nately before visiting the United States, and\nIs in the United States to teach or engage \nin research at a university, college, or other \nrecognized educational institution for not \nmore than 2 years.\nIf the individual's visit to the United States is \nlonger than 2 years, the exemption is lost for the \nentire visit unless the competent authorities of \nthe Netherlands and the United States agree \notherwise.\nThe exemption does not apply to income \nfrom research carried on primarily for the pri\nvate benefit of any person rather than in the \npublic interest. Nor does the exemption apply if \nthe resident claimed during the immediate pre\nceding period the benefits described later under \nStudents and Apprentices.\nNorway\nAn individual who is a resident of Norway on the \ndate of arrival in the United States and who is \ntemporarily in the United States at the invitation \nof the U.S. Government, a university, or other \nrecognized educational institution in the United \nStates primarily to teach or engage in research, \nor both, at a university or other recognized edu\ncational institution is exempt from U.S. income \ntax on income for the teaching or research for a \nmaximum period of 2 years from the date of ar\nrival in the United States.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nPakistan\nA professor or teacher who is a resident of Paki\nstan and who temporarily visits the United \nPublication 901 (September 2016)\n Page 17\n", "States to teach at a university, college, school, \nor other educational institution for not longer \nthan 2 years is exempt from U.S. income tax on \nthe income received for teaching for that period.\nPhilippines\nAn individual who is a resident of the Philip\npines on the date of arrival in the United States \nand who is temporarily in the United States pri\nmarily to teach or engage in research, or both, \nat a university or other recognized educational \ninstitution is exempt from U.S. income tax on in\ncome from the teaching or research for not \nmore than 2 years from the date of arrival in the \nUnited States. The individual must have been \ninvited to the United States for a period not ex\npected to be longer than 2 years by the U.S. \nGovernment or a state or local government, or \nby a university or other recognized educational \ninstitution in the United States.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest. The exemption does not apply if, dur\ning the immediately preceding period, the bene\nfits described in Article 22(1) of the treaty, per\ntaining to students, were claimed.\nPoland\nAn individual who is a resident of Poland on the \ndate of arrival in the United States and who is \ntemporarily in the United States at the invitation \nof the U.S. Government, a university, or other \nrecognized educational institution in the United \nStates primarily to teach or engage in research, \nor both, at a university or other recognized edu\ncational institution is exempt from U.S. income \ntax on income for the teaching or research for a \nmaximum of 2 years from the date of arrival in \nthe United States.\nThe exemption does not apply if the resident \nclaimed, during the immediately preceding pe\nriod, the benefits described later under Stu-\ndents and Apprentices.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nPortugal\nAn individual who is a resident of Portugal on \nthe date of arrival in the United States and who \nis temporarily in the United States at the invita\ntion of the U.S. Government, a university, other \naccredited educational institution, or recognized \nresearch institution in the United States, or un\nder an official cultural exchange program, only \nto teach or engage in research, or both, at a \nuniversity or educational institution is exempt \nfrom U.S. income tax on income from teaching \nor research for a maximum of 2 years from the \ndate of arrival in the United States. An individual \nis entitled to these benefits only once. However, \nthese benefits, and the benefits described later \nunder Students and Apprentices cannot be \nclaimed either simultaneously or consecutively.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nRomania\nAn individual who is a resident of Romania on \nthe date of arrival in the United States and who \nis temporarily in the United States at the invita\ntion of the U.S. Government, a university, or \nother recognized educational institution in the \nUnited States primarily to teach or engage in re\nsearch, or both, at a university or other recog\nnized educational institution is exempt from \nU.S. income tax on income for the teaching or \nresearch for a maximum of 2 years from the \ndate of arrival in the United States.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nSlovak Republic\nAn individual is exempt from U.S. income tax on \nincome for teaching or research for up to 2 \nyears if he or she:\nIs a resident of the Slovak Republic imme\ndiately before visiting the United States, \nand\nIs in the United States primarily to teach or \nconduct research at a university, college, \nschool, or other accredited educational or \nresearch institution.\nA Slovak resident is entitled to these bene\nfits only once. However, the exemption does \nnot apply if:\nThe resident claimed during the immediate \npreceding period the benefits described \nlater under Students and Apprentices, or\nThe income is from research undertaken \nprimarily for the private benefit of a specific \nperson or persons.\nSlovenia\nAn individual who is a resident of Slovenia on \nthe date of arrival in the United States and who \ntemporarily visits the United States to teach or \nengage in research at a recognized educational \nor research institution is exempt from U.S. in\ncome tax on the income received for the teach\ning or research for not more than 2 years from \nthe date of arrival in the United States. This \nbenefit can be claimed for no more than 5 \nyears.\nThe exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nThailand\nAn individual who is a resident of Thailand on \nthe date of arrival in the United States and who \nis in the United States for not longer than 2 \nyears primarily to teach or engage in research \nat a university, college, school, or other recog\nnized educational institution is exempt from \nU.S. income tax on income for the teaching or \nresearch. The exemption from tax applies only \nif the visit does not exceed 2 years from the \ndate the individual first visits the United States \nfor the purpose of engaging in teaching or re\nsearch.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest. This exemption does not apply if, dur\ning the immediately preceding period, the bene\nfits described in treaty Article 22(1), pertaining \nto students, were claimed.\nTrinidad and Tobago\nAn individual who is a resident of Trinidad and \nTobago on the date of arrival in the United \nStates and who is temporarily in the United \nStates at the invitation of the U.S. Government, \na university, or other accredited educational in\nstitution in the United States primarily to teach \nor engage in research, or both, at a university or \nother accredited educational institution is ex\nempt from U.S. income tax on the income re\nceived for the teaching or research for a maxi\nmum of 2 years from the date of arrival in the \nUnited States.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest. Nor does the exemption apply to in\ncome if an agreement exists between the Gov\nernments of Trinidad and Tobago and the Uni\nted States for providing the services of these \nindividuals.\nTurkey\nAn individual who was a resident of Turkey im\nmediately before visiting the United States who \nis in the United States for not longer than 2 \nyears for the purpose of teaching or engaging in \nscientific research is exempt from U.S. income \ntax on payments received from outside the Uni\nted States for teaching or research.\nUnited Kingdom\nA professor or teacher who is a resident of the \nUnited Kingdom on the date of arrival in the Uni\nted States and who is in the United States for \nnot longer than 2 years primarily to teach or en\ngage in research at a university, college, or \nother recognized educational institution is ex\nempt from U.S. income tax on income for the \nteaching or research. If the individual's 2year \nperiod is exceeded, the exemption is lost for the \nentire visit, including the 2year period.\nThe exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nVenezuela\nAn individual who is a resident of Venezuela on \nthe date of arrival in the United States and who \ntemporarily visits the United States to teach or \nengage in research at a recognized educational \nPage 18 \nPublication 901 (September 2016)\n", "or research institution is exempt from U.S. in\ncome tax on the income received for the teach\ning or research for not more than 2 years from \nthe date of arrival in the United States. This \nbenefit can be claimed for no more than 5 \nyears.\nThe exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nStudents and Apprentices\nResidents of the following countries who are in \nthe United States to study or acquire technical \nexperience are exempt from U.S. income tax, \nunder certain conditions, on amounts received \nfrom abroad for their maintenance and studies.\nThis exemption does not apply to the salary \npaid by a foreign corporation to one of its exec\nutives, a citizen and resident of a foreign coun\ntry who is temporarily in the United States to \nstudy a particular industry for an employer. That \namount is a continuation of salary and is not re\nceived to study or acquire experience.\nFor each country listed there is a statement \nof the conditions under which the exemption \napplies to students and apprentices from that \ncountry.\nAmounts received from the National Insti\ntutes of Health (NIH) under provisions of the \nVisiting Fellows Program are generally treated \nas a grant, allowance, or award for purposes of \nwhether an exemption is provided by treaty. \nAmounts received from NIH under the Visiting \nAssociate Program and Visiting Scientist Pro\ngram are not exempt from U.S. tax as a grant, \nallowance, or award.\nAustralia\nA resident of Australia or an individual who was \na resident of Australia immediately before visit\ning the United States who is temporarily here for \nfulltime education is exempt from U.S. income \ntax on payments received from outside the Uni\nted States for the individual's maintenance or \neducation.\nAustria\nA student, apprentice, or business trainee who \nis a resident of Austria immediately before visit\ning the United States and is in the United States \nfor the purpose of fulltime education at a recog\nnized educational institution or fulltime training \nis exempt from U.S. income tax on amounts re\nceived from sources outside the United States \nfor the individual's maintenance, education, or \ntraining.\nApprentices and business trainees are enti\ntled to the benefit of this exemption for a maxi\nmum period of 3 years.\nBangladesh\nAn individual who is a resident of Bangladesh \nimmediately before visiting the United States \nand who is temporarily present in the United \nStates for the primary purpose of:\n1. Studying at a university, college, school, \nor other recognized educational institution \nin the United States,\n2. Securing training as a business or techni\ncal apprentice, or\n3. Studying or doing research as a recipient \nof a grant, allowance, or award from a \ngovernmental, religious, charitable, or ed\nucational organization\nis exempt from U.S. tax on the following \namounts.\nThe payments from abroad for the purpose \nof maintenance, education, or training.\nThe grant, allowance, or award.\nThe income from personal services per\nformed in the United States of up to $8,000 \nfor the tax year.\nFor an individual described in (2), the ex\nemption from tax applies for not more than 2 \nyears from the date the individual first arrived in \nthe United States.\nBarbados\nA student or business apprentice who is a resi\ndent of Barbados on the date of arrival in the \nUnited States and is here for fulltime education \nor training is exempt from U.S. income tax on \npayments received from outside the United \nStates for the individual's maintenance, educa\ntion, or training.\nNevertheless, an individual who qualifies for \nthis exemption may instead choose to be \ntreated as a resident alien of the United States \nfor all U.S. income tax purposes. Once made, \nthis choice applies for the entire period that the \nindividual remains qualified for exemption and \nmay not be revoked without the permission of \nthe U.S. competent authority.\nBelgium\nA student or business trainee who is a resident \nof Belgium immediately before visiting the Uni\nted States and is in the United States for the \npurpose of fulltime education or training is ex\nempt from U.S. income tax on the following \namounts.\nPayments received from abroad for main\ntenance, education, or training.\nIncome from personal services of up to \n$9,000 for each tax year.\nAn apprentice or a business trainee is enti\ntled to the benefit of this exemption for a maxi\nmum period of 2 years.\nFor this purpose, a business trainee is an in\ndividual who is temporarily in the United States:\nTo secure training to practice a profession \nor professional specialty, or\nAs an employee of, or under contract with, \na resident of Belgium, for the primary pur\npose of acquiring technical, professional, \nor business experience from a person \nother than that resident of Belgium or other \nthan a person related to that resident.\nBulgaria\nA student or business trainee who is a resident \nof Bulgaria immediately before visiting the Uni\nted States and is in the United States for the \npurpose of fulltime education at a college, uni\nversity, or other recognized educational institu\ntion of a similar nature, or fulltime training is ex\nempt from U.S. income tax on the following \namounts.\nPayments received from abroad for main\ntenance, education, or training.\nIncome from personal services of up to \n$9,000 for each tax year.\nAn apprentice or a business trainee is enti\ntled to the benefit of this exemption for a maxi\nmum period of 2 years.\nFor this purpose, a business trainee is an in\ndividual who is temporarily in the United States:\nTo secure training to practice a profession \nor professional specialty, or\nAs an employee of, or under contract with, \na resident of Bulgaria, for the primary pur\npose of acquiring technical, professional, \nor business experience from a person \nother than that resident of Bulgaria or other \nthan a person related to that resident.\nCanada\nA student, business trainee, or apprentice who \nis or was a Canadian resident immediately be\nfore visiting the United States, and is in the Uni\nted States for the purpose of fulltime education \nor fulltime training, is exempt from U.S. income \ntax on amounts received from sources outside \nthe United States for maintenance, education, \nor training.\nApprentices and business trainees are enti\ntled to the benefit of this exemption for a maxi\nmum period of 1 year.\nAlso see Publication 597, Information on the \nUnited States–Canada Income Tax Treaty.\nChina, People's Republic of\nA student, business apprentice, or trainee who \nis a resident of the People's Republic of China \non the date of arrival in the United States and \nwho is present in the United States solely to ob\ntain training, education, or special technical ex\nperience is exempt from U.S. income tax on the \nfollowing amounts.\nPayments received from abroad for main\ntenance, education, study, research, or \ntraining.\nGrants or awards from a government, sci\nentific, educational, or other taxexempt or\nganization.\nIncome from personal services performed \nin the United States of up to $5,000 for \neach tax year.\nAn individual is entitled to this exemption \nonly for the time reasonably necessary to com\nplete the education or training.\nPublication 901 (September 2016)\n Page 19\n", "Commonwealth of\nIndependent States (C.I.S.)\nAn individual who is a resident of a C.I.S. mem\nber and who is temporarily in the United States \nprimarily to study at an educational or scientific \nresearch institution or to obtain training for qual\nification in a profession or specialty is exempt \nfrom U.S. income tax on amounts received as \nstipends, scholarships, or other substitute al\nlowances necessary to provide ordinary living \nexpenses. An individual is entitled to the benefit \nof this exemption for a maximum of 5 years and \nfor less than $10,000 in each tax year.\nAn individual who is a resident of a C.I.S. \nmember and who is temporarily in the United \nStates primarily to acquire technical, professio\nnal, or commercial experience or perform tech\nnical services and who is an employee of, or \nunder contract with, a resident of a C.I.S. mem\nber is exempt from U.S. income tax on the \namounts received from that resident. Also ex\nempt is an amount received from U.S. sources, \nof not more than $10,000, that is necessary to \nprovide for ordinary living expenses. The ex\nemption contained in this paragraph is limited to \n1 year.\nAn individual who is a resident of a C.I.S. \nmember and who is temporarily present in the \nUnited States under an exchange program pro\nvided for by an agreement between govern\nments on cooperation in various fields of sci\nence and technology is exempt from U.S. \nincome tax on all income received in connec\ntion with the exchange program for a period not \nlonger than 1 year.\nCyprus\nAn individual who is a resident of Cyprus on the \ndate of arrival in the United States and who is \ntemporarily here primarily to study at a univer\nsity or other recognized educational institution \nin the United States, obtain professional train\ning, or study or do research as a recipient of a \ngrant, allowance, or award from a governmen\ntal, religious, charitable, scientific, literary, or \neducational organization is exempt from U.S. \nincome tax on the following amounts.\nGifts from abroad for maintenance, educa\ntion, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $2,000 for \neach tax year.\nAn individual is entitled to this exemption for \nup to 5 tax years and for an additional period as \nis necessary to complete, as a fulltime student, \neducational requirements for a postgraduate or \nprofessional degree from a recognized educa\ntional institution.\nAn individual who is a resident of Cyprus on \nthe date of arrival in the United States and who \nis temporarily here as an employee of, or under \ncontract with, a resident of Cyprus is exempt \nfrom U.S. income tax for not more than 1 year \non income from personal services for a maxi\nmum of $7,500 if the individual is in the United \nStates primarily to either:\nAcquire technical, professional, or busi\nness experience from a person other than \na resident of Cyprus or other than a person \nrelated to that resident, or\nStudy at a university or other recognized \neducational institution.\nAn individual who is a resident of Cyprus on \nthe date of arrival in the United States and who \nis temporarily here for a period of not more than \n1 year as a participant in a program sponsored \nby the U.S. Government primarily to train, re\nsearch, or study is exempt from U.S. income tax \non income for personal services for the training, \nresearch, or study. This exemption is limited to \n$10,000.\nCzech Republic\nAn individual who is a resident of the Czech Re\npublic at the beginning of his or her visit to the \nUnited States and who is temporarily present in \nthe United States is exempt from U.S. income \ntax on certain amounts for a period of up to 5 \nyears. To be entitled to the exemption, the indi\nvidual must be in the United States for the pri\nmary purpose of:\nStudying at a university or other accredited \neducational institution in the United States,\nObtaining training required to qualify him or \nher to practice a profession or professional \nspecialty, or\nStudying or doing research as a recipient \nof a grant, allowance, or award from a gov\nernmental, religious, charitable, scientific, \nliterary, or educational organization.\nIf the individual meets any of these require\nments, the following amounts are exempt from \nU.S. tax.\nThe payments from abroad, other than \ncompensation for personal services, for \nthe purpose of maintenance, education, \nstudy, research, or training.\nThe grant, allowance, or award.\nThe income from personal services per\nformed in the United States of up to $5,000 \nfor the tax year.\nAn individual who is a Czech resident at the \nbeginning of the visit to the United States and \nwho is temporarily present in the United States \nas an employee of, or under contract with, a \nCzech resident is exempt from U.S. income tax \nfor a period of 12 consecutive months on up to \n$8,000 received for personal services if the indi\nvidual is in the United States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthe Czech resident, or\nStudy at a university or other accredited \neducational institution in the United States.\nAn individual who is a Czech resident at the \ntime he or she becomes temporarily present in \nthe United States and who is temporarily \npresent in the United States for a period not lon\nger than 1 year as a participant in a program \nsponsored by the U.S. Government for the pri\nmary purpose of training, research, or study is \nexempt from U.S. income tax on up to $10,000 \nof income from personal services for that train\ning, research, or study.\nThese exemptions do not apply to income \nfrom research undertaken primarily for the pri\nvate benefit of a specific person or persons.\nDenmark\nA student, apprentice, or business trainee who \nis a resident of Denmark immediately before \nvisiting the United States and is in the United \nStates for the purpose of fulltime education at \nan accredited educational institution, or fulltime \ntraining, is exempt from U.S. income tax on \namounts received from sources outside the Uni\nted States for the individual's maintenance, ed\nucation, or training.\nApprentices and business trainees are enti\ntled to the benefit of this exemption for a maxi\nmum period of 3 years.\nThe exemption does not apply to income \nfrom research undertaken primarily for the pri\nvate benefit of a specific person or persons.\nEgypt\nAn individual who is a resident of Egypt on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nstudy at a university or other recognized educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $3,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 tax years and for \nany additional period of time needed to com\nplete, as a fulltime student, educational re\nquirements as a candidate for a postgraduate \nor professional degree from a recognized edu\ncational institution.\nAn individual who is a resident of Egypt on \nthe date of arrival in the United States and who \nis temporarily in the United States as an em\nployee of, or under contract with, a resident of \nEgypt is exempt from U.S. income tax for a pe\nriod of 12 consecutive months on up to $7,500 \nreceived for personal services if the individual is \nin the United States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Egypt or other than a per\nson related to that resident, or\nStudy at a university or other educational \ninstitution.\nAn individual who is a resident of Egypt on \nthe date of arrival in the United States and who \nis temporarily in the United States for no more \nPage 20 \nPublication 901 (September 2016)\n", "than 1 year as a participant in a program spon\nsored by the U.S. Government primarily to train, \nresearch, or study is exempt from U.S. income \ntax on income received for personal services for \nthe training, research, or study for a maximum \nof $10,000.\nEstonia\nAn individual who is a resident of Estonia on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nstudy at a university or other accredited educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nPayments from abroad, other than com\npensation for personal services, for main\ntenance, education, study, research, or \ntraining.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $5,000 for \neach tax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 years.\nAn individual who is a resident of Estonia on \nthe date of arrival in the United States and who \nis in the United States as an employee of, or un\nder contract with, a resident of Estonia is ex\nempt from U.S. income tax for a period of 12 \nconsecutive months on up to $8,000 received \nfor personal services if the individual is in the \nUnited States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Estonia, or\nStudy at an educational institution.\nAn individual who is a resident of Estonia on \nthe date of arrival in the United States and who \nis temporarily present in the United States for \nnot longer than 1 year as a participant in a pro\ngram sponsored by the U.S. Government pri\nmarily to train, research, or study is exempt \nfrom U.S. income tax on income received for \npersonal services for the training, research, or \nstudy in the amount of $10,000.\nThese provisions do not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nFinland\nA fulltime student, trainee, or business appren\ntice who is a resident of Finland immediately \nbefore visiting the United States is exempt from \nU.S. income tax on amounts received from \nsources outside the United States for mainte\nnance, education, or training.\nFrance\nAn individual who is a resident of France on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nstudy at a university or other recognized educa\ntional institution in the United States, obtain pro\nfessional training, or study, or do research as a \nrecipient of a grant, allowance, or award from a \nnotforprofit governmental, religious, charita\nble, scientific, artistic, cultural, or educational \norganization is exempt from U.S. income tax on \nthe following amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $5,000 each \ntax year.\nAn individual is entitled to this benefit and \nthe benefit described earlier under Professors, \nTeachers, and Researchers for a maximum of 5 \ntax years.\nThis exemption does not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nAn individual who is a resident of France on \nthe date of arrival in the United States and who \nis in the United States as an employee of, or un\nder contract with, a resident of France is ex\nempt from U.S. income tax for a period of 12 \nconsecutive months on up to $8,000 received \nfor personal services if the individual is in the \nUnited States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of France, or\nStudy at an educational institution.\nGermany\nA student or business apprentice (including Vo\nlontaere and Praktikanten) who is or was imme\ndiately before visiting the United States a resi\ndent of Germany and who is present in the \nUnited States for fulltime education or training \nis exempt from U.S. income tax on amounts \nfrom sources outside the United States for \nmaintenance, education, or training.\nAn individual who is or was immediately be\nfore visiting the United States a resident of Ger\nmany is exempt from U.S. tax on amounts re\nceived as a grant, allowance, or award from a \nnonprofit religious, charitable, scientific, literary, \nor educational organization.\nIndividuals described in the previous two \nparagraphs are also exempt from U.S. tax on \ncompensation for dependent personal services \nof up to $9,000 per year if:\nThey are present in the United States for \nnot more than 4 years, and\nThe services are performed for the pur\npose of supplementing funds available oth\nerwise for maintenance, education, or \ntraining.\nIf the individual's visit exceeds 4 years, the \nexemption is lost for the entire visit unless the \ncompetent authorities of Germany and the Uni\nted States agree otherwise.\nAn individual who is a resident of Germany \nand who is employed by a German enterprise \nor by a nonprofit religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. tax on compensation paid by the em\nployer from outside the United States if:\nThe individual is temporarily in the United \nStates for not more than 1 year to acquire \ntechnical, professional, or business experi\nence from any person other than his or her \nemployer, and\nThe compensation is not more than \n$10,000.\nIf the compensation is more than $10,000, none \nof the income is exempt.\nGreece\nA student or business apprentice who is a resi\ndent of Greece and is temporarily in the United \nStates only to study or acquire business experi\nence is exempt from U.S. income tax on \namounts received from sources outside the Uni\nted States for maintenance or studies.\nHungary\nAn individual who is a resident of Hungary im\nmediately before arrival in the United States \nand is here for fulltime education or training is \nexempt from U.S. income tax on payments re\nceived from outside the United States for the in\ndividual's maintenance, education, or training.\nThe fulltime student or trainee may instead \nchoose to be treated as a resident alien of the \nUnited States for U.S. income tax purposes. \nOnce made, the choice applies for the entire \nperiod that the individual remains qualified for \nexemption as a fulltime student or trainee and \nmay not be changed unless permission is ob\ntained from the U.S. competent authority.\nIceland\nAn individual who is a resident of Iceland on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nstudy at a university or other recognized educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $9,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 years.\nAn individual who is a resident of Iceland on \nthe date of arrival in the United States and who \nis temporarily in the United States as an em\nployee of, or under contract with, a resident of \nIceland is exempt from U.S. income tax for a \nperiod of 12 consecutive months on up to \n$9,000 received for personal services if the indi\nvidual is in the United States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nPublication 901 (September 2016)\n Page 21\n", "that resident of Iceland or other than a per\nson related to that person, or\nStudy at a university or other educational \ninstitution.\nAn individual who is a resident of Iceland on \nthe date of arrival in the United States and who \nis temporarily present in the United States for \nnot longer than 1 year as a participant in a pro\ngram sponsored by the U.S. Government pri\nmarily to train, research, or study is exempt \nfrom U.S. income tax on income received for \npersonal services for the training, research, or \nstudy for a maximum of $9,000.\nIndia\nAn individual who is a resident of India immedi\nately before visiting the United States and who \nis temporarily in the United States primarily for \nstudying or training is exempt from U.S. income \ntax on payments from abroad for maintenance, \nstudy, or training. The exemption does not ap\nply to payments borne by a permanent estab\nlishment in the United States or paid by a U.S. \ncitizen or resident, the U.S. Government, or any \nof its agencies, instrumentalities, political subdi\nvisions, or local authorities.\nUnder the treaty, if the payments are not ex\nempt under the rule described above, an indi\nvidual described in the previous paragraph may \nbe eligible to deduct exemptions for his or her \nspouse and dependents and the standard de\nduction. The individual must file Form 1040NR \nor Form 1040NREZ to claim these amounts. \nFor information on how to claim these amounts, \nsee chapter 5 in Publication 519.\nThe individual is entitled to these benefits \nonly for a period of time considered reasonable \nor customarily required to complete studying or \ntraining.\nIndonesia\nAn individual who is a resident of Indonesia im\nmediately before visiting the United States and \nwho is temporarily in the United States is ex\nempt from U.S. income tax on certain amounts \nfor a period of up to 5 years. To be entitled to \nthe exemption, the individual must be tempora\nrily in the United States for fulltime study at a \nU.S. university, school, or other recognized ed\nucational institution, or for fulltime study, re\nsearch, or training as a recipient of a grant, al\nlowance, or award from either the U.S. or \nIndonesian Government, a scientific, educa\ntional, religious, or charitable organization, or \nunder a technical assistance program entered \ninto by either the U.S. or Indonesian Govern\nment. If the individual meets any of these re\nquirements, the following amounts are exempt \nfrom tax.\nAll payments from abroad for mainte\nnance, education, study, research, or train\ning.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $2,000 each \ntax year.\nAn individual who is a resident of Indonesia \nimmediately before visiting the United States \nand is temporarily in the United States only as a \nbusiness or technical apprentice is exempt from \nU.S. income tax for a period of 12 consecutive \nmonths on up to $7,500 received for personal \nservices.\nIreland\nA student, apprentice, or business trainee who \nis a resident of Ireland immediately before visit\ning the United States and is in the United States \nfor the purpose of fulltime education at a recog\nnized educational institution or fulltime training \nis exempt from U.S. income tax on amounts re\nceived from sources outside the United States \nfor the individual's maintenance, education, or \ntraining.\nApprentices and business trainees are enti\ntled to the benefit of this exemption for a maxi\nmum period of 1 year.\nIsrael\nAn individual who is a resident of Israel on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nstudy at a university or other recognized educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $3,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 tax years.\nAn individual who is a resident of Israel on \nthe date of arrival in the United States and who \nis temporarily in the United States as an em\nployee of, or under contract with, a resident of \nIsrael is exempt from U.S. income tax for a pe\nriod of 12 consecutive months on up to $7,500 \nreceived for personal services if the individual is \nin the United States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Israel or other than a per\nson related to that resident, or\nStudy at a university or other educational \ninstitution.\nAn individual who is a resident of Israel on \nthe date of arrival in the United States and who \nis temporarily in the United States for no more \nthan 1 year as a participant in a program spon\nsored by the U.S. Government primarily to train, \nresearch, or study is exempt from U.S. income \ntax on income received for personal services for \nthe training, research, or study for a maximum \nof $10,000.\nItaly\nA student or business apprentice (trainee) who \nis a resident of Italy immediately before the date \nof arrival in the United States and who is \npresent in the United States only for education \nor training at a recognized educational institu\ntion is exempt from U.S. income tax on amounts \nreceived from outside the United States for \nmaintenance, education, and training.\nJamaica\nA student who is a resident of Jamaica on the \ndate of arrival in the United States and is here \nfor fulltime education or training is exempt from \nU.S. income tax on payments received from \noutside the United States for the student's \nmaintenance, education, or training.\nAn individual who is a resident of Jamaica \non the date of arrival in the United States and \nwho is temporarily in the United States as an \nemployee of, or under contract with, a resident \nof Jamaica is exempt from U.S. income tax for a \nperiod of 12 consecutive months on up to \n$7,500 of net income from personal services if \nthe individual is in the United States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Jamaica or other than a \nperson related to that resident, or\nStudy at a university or other recognized \neducational institution.\nAn individual who qualifies for one of the ex\nemptions discussed above may instead choose \nto be treated as a resident alien of the United \nStates for all U.S. income tax purposes. Once \nmade, the choice applies for the entire period \nthat the individual remains qualified for exemp\ntion and may not be revoked unless permission \nis obtained from the U.S. competent authority.\nJapan\nA student or business apprentice who is a resi\ndent of Japan immediately before visiting the \nUnited States and is in the United States for the \npurpose of education or training is exempt from \nU.S. income tax on amounts received from \nabroad for the individual's maintenance, educa\ntion, or training.\nBusiness apprentices are entitled to the \nbenefit of this exemption for a maximum period \nof 1 year.\nKazakhstan\nAn individual who is a resident of Kazakhstan at \nthe beginning of his or her visit to the United \nStates is exempt from U.S. tax on payments \nfrom abroad for maintenance, education, study, \nresearch, or training and on any grant, allow\nance, or other similar payments. To be entitled \nto the exemption, the individual must be tempo\nrarily present in the United States primarily to:\nStudy at a university or other accredited \neducational institution,\nObtain training required to qualify him or \nher to practice a profession or professional \nspecialty, or,\nPage 22 \nPublication 901 (September 2016)\n", "Study or do research as a recipient of a \ngrant, allowance, or other similar payments \nfrom a governmental, religious, charitable, \nscientific, literary, or educational organiza\ntion.\nThe individual is entitled to this exemption \nonly for a period of time necessary to complete \nthe study, training, or research, but the exemp\ntion for training or research may not extend for a \nperiod exceeding 5 years.\nThese exemptions do not apply to income \nfrom research if it is undertaken primarily for the \nprivate benefit of a specific person or persons.\nKorea, South\nAn individual who is a resident of South Korea \non the date of arrival in the United States and \nwho is temporarily in the United States primarily \nto study at a university or other recognized edu\ncational institution in the United States, obtain \nprofessional training, or study or do research as \na recipient of a grant, allowance, or award from \na governmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nAmounts from abroad for maintenance, ed\nucation, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $2,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 years.\nAn individual who is a resident of Korea on \nthe date of arrival in the United States and who \nis temporarily in the United States as an em\nployee of, or under contract with, a resident of \nKorea is exempt from U.S. income tax for 1 year \non up to $5,000 received for personal services \nif the individual is in the United States primarily \nto:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Korea or other than a per\nson related to that resident, or\nStudy at an educational institution.\nAn individual who is a resident of Korea on \nthe date of arrival in the United States and who \nis temporarily present in the United States for \nnot longer than 1 year as a participant in a pro\ngram sponsored by the U.S. Government pri\nmarily to train, research, or study is exempt \nfrom U.S. income tax on income received for \npersonal services for the training, research, or \nstudy for a maximum of $10,000.\nLatvia\nAn individual who is a resident of Latvia on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nstudy at a university or other accredited educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nPayments from abroad, other than com\npensation for personal services, for main\ntenance, education, study, research, or \ntraining.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $5,000 for \neach tax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 years.\nAn individual who is a resident of Latvia on \nthe date of arrival in the United States and who \nis in the United States as an employee of, or un\nder contract with, a resident of Latvia is exempt \nfrom U.S. income tax for a period of 12 consec\nutive months on up to $8,000 received for per\nsonal services if the individual is in the United \nStates primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Latvia, or\nStudy at an educational institution.\nAn individual who is a resident of Latvia on \nthe date of arrival in the United States and who \nis temporarily present in the United States for \nnot longer than 1 year as a participant in a pro\ngram sponsored by the U.S. Government pri\nmarily to train, research, or study is exempt \nfrom U.S. income tax on income received for \npersonal services for the training, research, or \nstudy in the amount of $10,000.\nThese provisions do not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nLithuania\nAn individual who is a resident of Lithuania on \nthe date of arrival in the United States and who \nis temporarily in the United States primarily to \nstudy at a university or other accredited educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nPayments from abroad, other than com\npensation for personal services, for main\ntenance, education, study, research, or \ntraining.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $5,000 for \neach tax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 years.\nAn individual who is a resident of Lithuania \non the date of arrival in the United States and \nwho is in the United States as an employee of, \nor under contract with, a resident of Lithuania is \nexempt from U.S. income tax for a period of 12 \nconsecutive months on up to $8,000 received \nfor personal services if the individual is in the \nUnited States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Lithuania, or\nStudy at an educational institution.\nAn individual who is a resident of Lithuania \non the date of arrival in the United States and \nwho is temporarily present in the United States \nfor not longer than 1 year as a participant in a \nprogram sponsored by the U.S. Government \nprimarily to train, research, or study is exempt \nfrom U.S. income tax on income received for \npersonal services for the training, research, or \nstudy in the amount of $10,000.\nThese provisions do not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nLuxembourg\nA student, apprentice, or business trainee who \nis a resident of Luxembourg immediately before \nvisiting the United States and is in the United \nStates for the purpose of fulltime education at a \nrecognized educational institution or fulltime \ntraining is exempt from U.S. income tax on \namounts received for the individual's mainte\nnance, education, or training.\nApprentices and business trainees are enti\ntled to the benefit of this exemption for a maxi\nmum period of 2 years.\nIf the individual's visit to the United States is \nlonger than 2 years, the exemption is lost for the \nentire visit unless the competent authorities of \nLuxembourg and the United States agree other\nwise.\nMalta\nA student or business trainee, who is a resident \nof Malta immediately before visiting the United \nStates and is in the United States for the pur\npose of fulltime education or training, is exempt \nfrom U.S. income tax on the following amounts.\nPayments received from sources outside \nthe United States for the individual's main\ntenance, education, or training. Apprenti\nces and business trainees are entitled to \nthis benefit for a maximum period of 1 \nyear.\nIncome from personal services performed \nin the United States of up to $9,000 for \neach tax year.\nMexico\nA student or business apprentice who is a resi\ndent of Mexico immediately before visiting the \nUnited States and is in the United States solely \nfor the purpose of education or training is ex\nempt from U.S. tax on amounts received from \nsources outside the United States for the indi\nvidual's maintenance, education, or training.\nPublication 901 (September 2016)\n Page 23\n", "Morocco\nAn individual who is a resident of Morocco on \nthe date of arrival in the United States and who \nis temporarily in the United States primarily to \nstudy at a university or other recognized educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $2,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 years.\nNetherlands\nAn individual who immediately before visiting \nthe United States is a resident of the Nether\nlands and who is present in the United States \nprimarily for fulltime study at a recognized uni\nversity, college, or school or securing training \nas a business apprentice is exempt from U.S. \nincome tax on the following amounts.\nPayments from abroad for maintenance, \neducation, or training.\nIncome from personal services performed \nin the United States of up to $2,000 each \ntax year.\nThe individual is entitled to this exemption \nonly for a period of time considered reasonable \nor customarily required to complete studying or \ntraining.\nAn individual who immediately before visit\ning the United States is a resident of the Nether\nlands and is temporarily present in the United \nStates for a period not exceeding 3 years for \nthe purpose of study, research, or training \nsolely as a recipient of a grant, allowance, or \naward from a scientific, educational, religious, \nor charitable organization or under a technical \nassistance program entered into by either the \nNetherlands or the United States, or its political \nsubdivisions or local authorities is exempt from \nU.S. income tax on the following amounts.\nThe amount of the grant, allowance, or \naward.\nIncome of up to $2,000 for personal serv\nices performed in the United States for any \ntax year if the services are connected with, \nor incidental to, the study, research, or \ntraining.\nAn individual is not entitled to these exemp\ntions if, during the immediately preceding pe\nriod, the individual claimed the exemption dis\ncussed earlier under Professors, Teachers, and \nResearchers.\nNew Zealand\nA resident of New Zealand or an individual who \nwas a resident of New Zealand immediately be\nfore visiting the United States who is in the \nUnited States for fulltime education is exempt \nfrom U.S. income tax on amounts received from \nabroad for maintenance or education.\nNorway\nAn individual who is a resident of Norway on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nstudy at a university or other recognized educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $2,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 tax years.\nAn individual who is a resident of Norway on \nthe date of arrival in the United States and who \nis in the United States as an employee of, or un\nder contract with, a resident of Norway is ex\nempt from U.S. income tax for a period of 12 \nconsecutive months on up to $5,000 received \nfor personal services if the individual is in the \nUnited States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Norway or other than a per\nson related to that resident of Norway, or\nStudy at an educational institution.\nAlso exempt is a resident of Norway who is \npresent in the United States for not longer than \n1 year as a participant in a program sponsored \nby the Government of the United States primar\nily to train, research, or study. The individual is \nexempt from tax on income from personal serv\nices performed in the United States and re\nceived for the training, research, or study, for a \nmaximum of $10,000.\nPakistan\nResidents of Pakistan temporarily in the United \nStates are exempt from U.S. income tax on cer\ntain income they may receive. To be entitled to \nthis exemption, they must be in the United \nStates only as students at a recognized univer\nsity, college, or school, or as recipients of \ngrants, allowances, or awards from religious, \ncharitable, scientific, or educational organiza\ntions of Pakistan primarily to study or research. \nThe income exempt in these cases is any pay\nment from abroad for maintenance, education, \nor training, and any pay for personal services of \nnot more than $5,000 for any tax year.\nOther residents of Pakistan who are tempo\nrarily in the United States for no more than 1 \nyear are exempt from U.S. income tax on pay of \nnot more than $6,000 received for that period, \nincluding pay from the enterprise or organiza\ntion of which they are employees or with which \nthey are under contract. To qualify for this ex\nemption, they must be employees of, or under \ncontract with, a Pakistani enterprise or religious, \ncharitable, scientific, or educational organiza\ntion and be in the United States only to acquire \ntechnical, professional, or business experience \nfrom a person other than that enterprise or or\nganization.\nAlso exempt from U.S. income tax on cer\ntain income are residents of Pakistan tempora\nrily in the United States under an arrangement \nwith the U.S. Government, or any of its agen\ncies or instrumentalities, only for study, training, \nor orientation. They are exempt from tax on in\ncome of not more than $10,000 for services di\nrectly related to their training, study, or orienta\ntion, including income from their employer \nabroad.\nPhilippines\nAn individual who is a resident of the Philip\npines on the date of arrival in the United States \nand who is temporarily in the United States pri\nmarily to study at a university or other recog\nnized educational institution in the United \nStates, obtain professional training, or study or \ndo research as a recipient of a grant, allowance, \nor award from a governmental, religious, chari\ntable, scientific, literary, or educational organi\nzation is exempt from U.S. income tax on the \nfollowing amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $3,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 years.\nAn individual who is a resident of the Philip\npines on the date of arrival in the United States \nand who is temporarily in the United States as \nan employee of, or under contract with, a resi\ndent of the Philippines is exempt from U.S. in\ncome tax for a period of 12 consecutive months \non up to $7,500 received for personal services \nif the individual is in the United States primarily \nto:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of the Philippines or other \nthan a person related to that resident, or\nStudy at an educational institution.\nAn individual who is a resident of the Philip\npines on the date of arrival in the United States, \nand who is temporarily in the United States (for \nno more than 1 year as a participant in a pro\ngram sponsored by the U.S. Government) pri\nmarily to train, research, or study is exempt \nfrom U.S. income tax on income received for \npersonal services for the training, research, or \nstudy, up to a maximum of $10,000.\nPoland\nAn individual who is a resident of Poland on the \ndate of arrival in the United States and who is \ntemporarily in the United States primarily to \nPage 24 \nPublication 901 (September 2016)\n", "study at a university or other recognized educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nAny other payments received from Poland, \nexcept income from performing personal \nservices.\nIncome from personal services performed \nin the United States of up to $2,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 years.\nAn individual who is a resident of Poland on \nthe date of arrival in the United States and who \nis temporarily in the United States as an em\nployee of, or under contract with, a resident of \nPoland is exempt from U.S. income tax for 1 \nyear on up to $5,000 received for personal serv\nices if the individual is in the United States pri\nmarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Poland or other than a per\nson related to that resident, or\nStudy at an educational institution.\nAn individual who is a resident of Poland on \nthe date of arrival in the United States and who \nis temporarily in the United States for not longer \nthan 1 year as a participant in a program spon\nsored by the U.S. Government primarily to train, \nresearch, or study is exempt from U.S. income \ntax on up to $10,000 of income received for per\nsonal services for the training, research, or \nstudy.\nPortugal\nAn individual who is a resident of Portugal on \nthe date of arrival in the United States and who \nis temporarily in the United States primarily to \nstudy at a university or other accredited educa\ntional institution in the United States, obtain pro\nfessional training, or study, or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nPayments from abroad for maintenance, \neducation, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $5,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 tax years from \nthe date of arrival in the United States. The ben\nefits provided here and the benefits described \nearlier under Professors, Teachers, and Re-\nsearchers cannot be claimed simultaneously or \nconsecutively.\nAn individual who is a resident of Portugal \non the date of arrival in the United States and \nwho is in the United States as an employee of, \nor under contract with, a resident of Portugal is \nexempt from U.S. income tax for a period of 12 \nconsecutive months on up to $8,000 received \nfor personal services if the individual is in the \nUnited States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Portugal, or\nStudy at an educational institution.\nRomania\nAn individual who is a resident of Romania on \nthe date of arrival in the United States and who \nis temporarily in the United States primarily to \nstudy at a university or other recognized educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $2,000 each \ntax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum of 5 years.\nAn individual who is a resident of Romania \non the date of arrival in the United States and \nwho is temporarily in the United States as an \nemployee of, or under contract with, a resident \nof Romania is exempt from U.S. income tax for \n1 year on up to $5,000 received for personal \nservices if the individual is in the United States \nprimarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Romania or other than a \nperson related to that resident, or\nStudy at an educational institution.\nAn individual who is a resident of Romania \non the date of arrival in the United States and \nwho is temporarily in the United States for not \nlonger than 1 year as a participant in a program \nsponsored by the U.S. Government primarily to \ntrain, research, or study is exempt from U.S. in\ncome tax on up to $10,000 of income received \nfor personal services for the training, research, \nor study.\nRussia\nAn individual who is a resident of Russia at the \nbeginning of his or her visit to the United States \nis exempt from U.S. tax on payments from \nabroad for maintenance, education, study, re\nsearch, or training and on any grant, allowance, \nor other similar payments. To be entitled to the \nexemption, the individual must be temporarily \npresent in the United States primarily to:\nStudy at a university or other accredited \neducational institution,\nObtain training required to qualify him or \nher to practice a profession or professional \nspecialty, or\nStudy or do research as a recipient of a \ngrant, allowance, or other similar payments \nfrom a governmental, religious, charitable, \nscientific, literary, or educational organiza\ntion.\nThe individual is entitled to this exemption \nonly for a period of time necessary to complete \nthe study, training, or research, but the exemp\ntion for training or research may not extend for a \nperiod exceeding 5 years.\nThese exemptions do not apply to income \nfrom research if it is undertaken primarily for the \nprivate benefit of a specific person or persons.\nSlovak Republic\nAn individual who is a resident of the Slovak \nRepublic at the beginning of his or her visit to \nthe United States and who is temporarily \npresent in the United States is exempt from \nU.S. income tax on certain amounts for a period \nof up to 5 years. To be entitled to the exemp\ntion, the individual must be in the United States \nfor the primary purpose of:\nStudying at a university or other accredited \neducational institution in the United States,\nObtaining training required to qualify him or \nher to practice a profession or professional \nspecialty, or\nStudying or doing research as a recipient \nof a grant, allowance, or award from a gov\nernmental, religious, charitable, scientific, \nliterary, or educational organization.\nIf the individual meets any of these require\nments, the following amounts are exempt from \nU.S. tax.\nThe payments from abroad, other than \ncompensation for personal services, for \nthe purpose of maintenance, education, \nstudy, research, or training.\nThe grant, allowance, or award.\nThe income from personal services per\nformed in the United States of up to $5,000 \nfor the tax year.\nAn individual who is a Slovak resident at the \nbeginning of the visit to the United States and \nwho is temporarily present in the United States \nas an employee of, or under contract with, a \nSlovak resident is exempt from U.S. income tax \nfor a period of 12 consecutive months on up to \n$8,000 received from personal services if the \nindividual is in the United States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthe Slovak resident, or\nStudy at a university or other accredited \neducational institution in the United States.\nAn individual who is a Slovak resident at the \ntime he or she becomes temporarily present in \nthe United States and who is temporarily \npresent in the United States for a period not lon\nger than 1 year as a participant in a program \nsponsored by the U.S. government for the pri\nmary purpose of training, research, or study is \nexempt from U.S. income tax on up to $10,000 \nof income from personal services for that train\ning, research, or study.\nThese exemptions do not apply to income \nfrom research undertaken primarily for the pri\nvate benefit of a specific person or persons.\nPublication 901 (September 2016)\n Page 25\n", "Slovenia\nAn individual who is a resident of Slovenia at \nthe beginning of the visit to the United States \nand who is temporarily in the United States pri\nmarily to study at a U.S. university or other rec\nognized educational institution, to obtain train\ning to become qualified to practice a profession \nor professional specialty, or to study or do re\nsearch as a recipient of a grant, allowance, or \naward from a governmental, religious, charita\nble, scientific, literary, or educational organiza\ntion is exempt from U.S. income tax on the fol\nlowing amounts.\nPayments from abroad (other than com\npensation for personal services) for main\ntenance, education, study, research, or \ntraining.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $5,000 for \neach tax year.\nAn individual is entitled to the benefit of this ex\nemption for a maximum of 5 tax years and for \nany additional period of time needed to com\nplete, as a fulltime student, educational re\nquirements as a candidate for a postgraduate \nor professional degree from a recognized edu\ncational institution.\nAn individual who is a resident of Slovenia \non the date of arrival in the United States and \nwho is temporarily in the United States as an \nemployee of, or under contract with, a resident \nof Slovenia is exempt from U.S. income tax for \na period not exceeding 12 months on up to \n$8,000 received for personal services if the indi\nvidual is in the United States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Slovenia, or\nStudy at a university or other recognized \neducational institution.\nThese provisions do not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nSouth Africa\nA student, apprentice, or business trainee who \nis a resident of South Africa immediately before \nvisiting the United States and is in the United \nStates for the purpose of fulltime education or \ntraining is exempt from U.S. income tax on \namounts received from sources outside the Uni\nted States for the individual's maintenance, ed\nucation, or training.\nApprentices and business trainees are enti\ntled to the benefit of this exemption for a maxi\nmum period of 1 year.\nSpain\nAn individual who is a resident of Spain at the \nbeginning of the visit to the United States and \nwho is temporarily in the United States primarily \nto study at a U.S. university or other accredited \neducational institution, to obtain training to be\ncome qualified to practice a profession or pro\nfessional specialty, or to study or do research \nas a recipient of a grant, allowance, or award \nfrom a governmental, religious, charitable, sci\nentific, literary, or educational organization is \nexempt from U.S. income tax on the following \namounts.\nPayments from abroad (other than com\npensation for personal services) for main\ntenance, education, study, research, or \ntraining.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $5,000 for \neach tax year.\nAn individual is entitled to the benefit of this ex\nemption for a maximum of 5 years.\nAn individual who is a resident of Spain at \nthe beginning of the visit to the United States \nand is temporarily in the United States as an \nemployee of, or under contract with, a resident \nof Spain is exempt from U.S. income tax for a \nperiod of 12 consecutive months on up to \n$8,000 received for personal services if the indi\nvidual is in the United States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat Spanish resident, or\nStudy at a university or other accredited \neducational institution in the United States.\nBoth the $5,000 and $8,000 exemptions in\nclude any amount excluded or exempted from \ntax under U.S. tax law.\nThese exemptions do not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nSri Lanka\nA student, apprentice, or business trainee, who \nis a resident of Sri Lanka resident immediately \nbefore visiting the United States and is in the \nUnited States for the purpose of fulltime educa\ntion or training, is exempt from U.S. income tax \non amounts received from sources outside the \nUnited States for the individual's maintenance, \neducation, or training.\nAn individual who is a resident of Sri Lanka \non the date of arrival in the United States and \nwho is temporarily in the United States as an \nemployee of, or under contract with, a resident \nof Sri Lanka, or as a participant in a program \nsponsored by the United States or by any inter\nnational organization, is exempt from U.S. in\ncome tax for a period not exceeding 1 year on \nup to $6,000 received for personal services if \nthe individual is in the United States primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Sri Lanka or other than a \nperson related to that resident, or\nStudy at a university or other recognized \neducational institution.\nSweden\nA student, apprentice, or business trainee who \nis a resident of Sweden immediately before vis\niting the United States and is in the United \nStates for the purpose of fulltime education or \ntraining is exempt from U.S. tax on amounts re\nceived from sources outside the United States \nfor the individual's maintenance, education, and \ntraining.\nSwitzerland\nA student, apprentice, or business trainee who \nis a resident of Switzerland immediately before \nvisiting the United States and is in the United \nStates for the purpose of fulltime education or \ntraining is exempt from U.S. income tax on \namounts received from sources outside the Uni\nted States for the individual's maintenance, ed\nucation, or training.\nThailand\nAn individual who is a resident of Thailand at \nthe beginning of his or her visit to the United \nStates and who is temporarily present in the \nUnited States is exempt from U.S. income tax \non certain amounts for a period of up to 5 years. \nTo be entitled to the exemption, the individual \nmust be in the United States for the primary pur\npose of:\nStudying at a university or other recog\nnized educational institution in the United \nStates,\nObtaining training required to qualify him or \nher to practice a profession or professional \nspecialty, or\nStudying or doing research as a recipient \nof a grant, allowance, or award from a gov\nernmental, religious, charitable, scientific, \nliterary, or educational organization.\nIf the individual meets any of these require\nments, the following amounts are exempt from \nU.S. tax.\nGifts from abroad for the purpose of main\ntenance, education, study, research, or \ntraining.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $3,000 for the \ntax year.\nAn individual who is a resident of Thailand at \nthe beginning of the visit to the United States \nand who is temporarily present in the United \nStates as an employee of, or under contract \nwith, a resident of Thailand is exempt from U.S. \nincome tax for a period of 12 consecutive \nmonths on up to $7,500 received from personal \nservices if the individual is in the United States \nprimarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthe Thai resident, or\nStudy at a university or other recognized \neducational institution in the United States.\nAn individual who is a resident of Thailand at \nthe time he or she becomes temporarily present \nin the United States and who is temporarily \npresent in the United States for a period not lon\nger than 1 year as a participant in a program \nsponsored by the U.S. government for the pri\nmary purpose of training, research, or study is \nexempt from U.S. income tax on up to $10,000 \nof income from personal services for that train\ning, research, or study.\nPage 26 \nPublication 901 (September 2016)\n", "Trinidad and Tobago\nAn individual who is a resident of Trinidad and \nTobago on the date of arrival in the United \nStates and who is temporarily in the United \nStates primarily to study at a university or other \naccredited educational institution in the United \nStates, obtain professional training, or study or \ndo research as a recipient of a grant, allowance, \nor award from a governmental, religious, chari\ntable, scientific, literary, or educational organi\nzation is exempt from U.S. income tax on the \nfollowing amounts.\nGifts from abroad for maintenance, educa\ntion, study, research, or training.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $2,000 each \ntax year, or, if the individual is obtaining \ntraining required to qualify to practice a \nprofession or a professional specialty, a \nmaximum of $5,000 for any tax year.\nAn individual is entitled to the benefit of this \nexemption for a maximum period of 5 tax years.\nAn individual who is a resident of Trinidad \nand Tobago on the date of arrival in the United \nStates and who is in the United States as an \nemployee of, or under contract with, a resident \nor corporation of Trinidad and Tobago is ex\nempt from U.S. income tax for 1 tax year on up \nto $5,000 received for personal services if the \nindividual is in the United States primarily to:\nStudy at an educational institution, or\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident or corporation of Trinidad and \nTobago.\nAlso exempt is a resident of Trinidad and \nTobago who is present in the United States for \nnot longer than 1 year as a participant in a pro\ngram sponsored by the U.S. Government pri\nmarily to train, research, or study. The individual \nis exempt from tax on income from personal \nservices performed in the United States and re\nceived for the training, research, or study for up \nto a maximum of $10,000.\nTunisia\nAn individual who is a resident of Tunisia imme\ndiately before visiting the United States and \nwho is in the United States for fulltime study or \ntraining is exempt from U.S. income tax on the \nfollowing amounts.\nPayments from abroad for fulltime study \nor training.\nA grant, allowance, or award from a gov\nernmental, religious, charitable, scientific, \nliterary, or educational organization to \nstudy or engage in research.\nIncome from personal services performed \nin the United States of up to $4,000 in any \ntax year.\nThe individual is entitled to this exemption \nfor a maximum of 5 years.\nTurkey\nA student, apprentice, or business trainee who \nis a resident of Turkey immediately before visit\ning the United States and is in the United States \nfor the purpose of fulltime education or training \nis exempt from U.S. income tax on amounts re\nceived from sources outside the United States \nfor the individual's maintenance, education, or \ntraining.\nUkraine\nAn individual who is a resident of Ukraine at the \nbeginning of his or her visit to the United States \nis exempt from U.S. tax on payments from \nabroad for maintenance, education, study, re\nsearch, or training and on any grant, allowance, \nor other similar payments. To be entitled to the \nexemption, the individual must be temporarily \npresent in the United States primarily to:\nStudy at a university or other accredited \neducational institution,\nObtain training required to qualify him or \nher to practice a profession or professional \nspecialty, or\nStudy or do research as a recipient of a \ngrant, allowance, or other similar payments \nfrom a governmental, religious, charitable, \nscientific, literary, or educational organiza\ntion.\nThe individual is entitled to this exemption \nonly for a period of time necessary to complete \nthe study, training, or research, but the exemp\ntion for training or research may not extend for a \nperiod exceeding 5 years.\nThese exemptions do not apply to income \nfrom research if it is undertaken primarily for the \nprivate benefit of a specific person or persons.\nUnited Kingdom\nA student or business apprentice who is a resi\ndent of the United Kingdom immediately before \nvisiting the United States and is in the United \nStates for the purpose of fulltime education at a \nrecognized educational institution or fulltime \ntraining is exempt from U.S. income tax on \namounts received from abroad for the individu\nal's maintenance, education, or training.\nApprentices and business trainees are enti\ntled to the benefit of this exemption for a maxi\nmum period of 1 year.\nVenezuela\nAn individual who is a resident of Venezuela on \nthe date of arrival in the United States and who \nis temporarily in the United States primarily to \nstudy at a university or other recognized educa\ntional institution in the United States, obtain pro\nfessional training, or study or do research as a \nrecipient of a grant, allowance, or award from a \ngovernmental, religious, charitable, scientific, \nliterary, or educational organization is exempt \nfrom U.S. income tax on the following amounts.\nPayments from abroad, other than com\npensation for personal services, for main\ntenance, education, study, research, or \ntraining.\nThe grant, allowance, or award.\nIncome from personal services performed \nin the United States of up to $5,000 for \neach tax year.\nAn individual is generally entitled to the ben\nefit of this exemption for a maximum of 5 years \nfrom the date of arrival in the United States. \nThis exemption will also apply to any additional \nperiod of time that a fulltime student needs to \ncomplete the educational requirements as a \ncandidate for a postgraduate or professional \ndegree from a recognized educational institu\ntion.\nAn individual who is a resident of Venezuela \non the date of arrival in the United States and \nwho is in the United States as an employee of, \nor under contract with, a resident of Venezuela \nis exempt from U.S. income tax for a period of \n12 months on up to $8,000 received for per\nsonal services if the individual is in the United \nStates primarily to:\nAcquire technical, professional, or busi\nness experience from a person other than \nthat resident of Venezuela, or\nStudy at an educational institution.\nThese provisions do not apply to income \nfrom research carried on mainly for the private \nbenefit of any person rather than in the public \ninterest.\nWages and Pensions\nPaid by a Foreign\nGovernment\nWages, salaries, pensions, and annuities paid \nby the governments of the following countries to \ntheir residents who are present in the United \nStates as nonresident aliens generally are ex\nempt from U.S. income tax. The conditions un\nder which the income is exempt are stated for \neach of the countries listed.\nExemption under U.S. tax law. Employees of \nforeign countries who do not qualify under a tax \ntreaty provision and employees of international \norganizations should see if they can qualify for \nexemption under U.S. tax law.\nIf you work for a foreign government in the \nUnited States, your foreign government salary \nis exempt from U.S. tax if you perform services \nsimilar to those performed by U.S. government \nemployees in that foreign country and that for\neign government grants an equivalent exemp\ntion. If you work for an international organization \nin the United States, your salary from that \nsource is exempt from U.S. tax. See chapter 10 \nof Publication 519 for more information.\nAustralia\nSalaries, wages, and similar income, including \npensions, paid by Australia, its political subdivi\nsions, agencies, or authorities to its citizens \n(other than U.S. citizens) for performing govern\nmental functions as an employee of any of the \nabove entities are exempt from U.S. income \ntax.\nPublication 901 (September 2016)\n Page 27\n", "Austria\nWages, salaries, similar income, and pensions \nand annuities paid from public funds of Austria, \nits political subdivisions, or its local authorities, \nto citizens of Austria for performing governmen\ntal functions as an employee are exempt from \nU.S. tax.\nHowever, this exemption does not apply to \npayments for services performed in connection \nwith a trade or business carried on by Austria or \nits political subdivisions or local authorities.\nBangladesh\nIncome, other than a pension, paid by Bangla\ndesh, its political subdivisions, or local authori\nties to an individual for services performed for \nthe paying governmental body is exempt from \nU.S. income tax. However, the exemption does \nnot apply if the services are performed in the \nUnited States by a resident of the United States \nwho either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid from the public funds of Ban\ngladesh, its political subdivisions, or local au\nthorities for services performed for Bangladesh, \nits political subdivisions, or local authorities to \nan individual for services performed for the pay\ning governmental body are exempt from U.S. in\ncome tax unless the recipient is both a resident \nand citizen of the United States.\nThis exemption does not apply to income or \npensions for services performed in connection \nwith a business carried on by Bangladesh, its \npolitical subdivisions, or local authorities.\nBarbados\nIncome, including a pension, paid from the pub\nlic funds of Barbados, or its political subdivi\nsions or local authorities, to a citizen of Barba\ndos for performing governmental functions is \nexempt from U.S. income tax.\nHowever, this exemption does not apply to \npayments for services in connection with a busi\nness carried on by Barbados or its political sub\ndivisions or local authorities.\nBelgium\nWages, salaries, and similar income, other than \na pension, paid by Belgium, its political subdivi\nsions, or local authorities to an individual for \nservices performed for the paying governmental \nbody is exempt from U.S. income tax. However, \nthe exemption does not apply if the services are \nperformed in the United States by a resident of \nthe United States who either:\nIs a U.S. national, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by, or out of funds created \nby, Belgium, its political subdivisions, or local \nauthorities for services performed for Belgium, \nits political subdivisions, or local authorities to \nan individual for services performed for the pay\ning governmental body are exempt from U.S. in\ncome tax unless the recipient is both a resident \nand national of the United States.\nHowever, these exemptions do not apply to \npayments for services performed in connection \nwith a business carried on by Belgium, its politi\ncal subdivisions, or local authorities.\nBulgaria\nWages, salaries, and similar income, other than \na pension, paid by Bulgaria, its political subdivi\nsions, or local authorities to an individual for \nservices performed for the paying governmental \nbody are exempt from U.S. income tax. How\never, the exemption does not apply if the serv\nices are performed in the United States by a \nresident of the United States who either:\nIs a U.S. national, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by, or out of funds created \nby, Bulgaria, its political subdivisions, or local \nauthorities for services performed for Bulgaria, \nits political subdivisions, or local authorities to \nan individual for services performed for the pay\ning governmental body are exempt from U.S. in\ncome tax unless the recipient is both a resident \nand national of the United States.\nHowever, these exemptions do not apply to \npayments for services performed in connection \nwith a business carried on by Bulgaria, its politi\ncal subdivisions, or local authorities.\nCanada\nWages, salaries, and similar income (other than \npensions) paid by Canada or by a Canadian po\nlitical subdivision or local authority to a citizen of \nCanada for performing governmental functions \nare exempt from U.S. income tax. This exemp\ntion does not apply, however, to payments for \nservices performed in connection with a trade \nor business carried on by Canada or its political \nsubdivisions or local authorities.\nAlso see Publication 597, Information on the \nUnited States–Canada Income Tax Treaty.\nChina, People's Republic of\nIncome, other than a pension, paid by the Peo\nple's Republic of China or its political subdivi\nsions or local authorities to an individual for \nservices performed for the paying governmental \nbody is exempt from U.S. income tax. However, \nthe exemption does not apply to payments for \nservices performed in the United States by a \nresident of the United States who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by the People's Republic of \nChina for services performed for China are ex\nempt from U.S. income tax unless the recipient \nis both a citizen and a resident of the United \nStates.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by the People's Re\npublic of China or its subdivisions or local au\nthorities.\nCommonwealth of\nIndependent States (C.I.S.)\nWages, salaries, and similar income paid by the \nC.I.S. or a member of the C.I.S. to its citizens \nfor personal services performed as an em\nployee of a governmental agency or institution \nof the C.I.S. or a member of the C.I.S. (exclud\ning local government employees) in the dis\ncharge of governmental functions are exempt \nfrom U.S. income tax. For this purpose, persons \nengaged in commercial activities are not con\nsidered engaged in the discharge of govern\nmental functions.\nCyprus\nWages, salaries, and similar income, including \npensions, annuities, and similar benefits, paid \nfrom public funds of Cyprus to a citizen of Cy\nprus for labor or personal services performed \nas an employee of Cyprus in the discharge of \ngovernmental functions are exempt from U.S. \nincome tax.\nCzech Republic\nIncome, including a pension, paid from the pub\nlic funds of the Czech Republic, its political sub\ndivisions, or local authorities to a Czech citizen \nfor services performed in the discharge of gov\nernmental functions is exempt from U.S. in\ncome tax. This exemption does not apply to in\ncome paid for services performed in connection \nwith a business carried on by the Czech Repub\nlic, its political subdivisions, or local authorities.\nDenmark\nIncome, other than a pension, paid from public \nfunds of Denmark, its political subdivisions, or \nlocal authorities to an individual for services \nperformed for the paying governmental body in \nthe discharge of governmental functions is ex\nempt from U.S. income tax. However, the ex\nemption does not apply if the services are per\nformed in the United States by a resident of the \nUnited States who either:\nIs a U.S. national, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid from the public funds of Den\nmark, its political subdivisions, or local authori\nties for services performed for Denmark are ex\nempt from U.S. income tax unless the recipient \nis a resident and a national of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Denmark, \nits political subdivisions, or local authorities.\nPage 28 \nPublication 901 (September 2016)\n", "Egypt\nWages, salaries, and similar income, including \npensions, annuities, and similar benefits, paid \nfrom public funds of the Arab Republic of Egypt \nto a citizen of Egypt (or to a citizen of another \ncountry who comes to the United States specifi\ncally to work for the Government of Egypt) for \nlabor or personal services performed as an em\nployee of the national Government of Egypt, or \nany of its agencies, in the discharge of govern\nmental functions are exempt from U.S. income \ntax.\nThis exemption does not apply to U.S. citi\nzens or to alien residents of the United States. \nThe exemption also does not apply to payments \nfor services performed in connection with a \ntrade or business carried on by Egypt or any of \nits agencies.\nEstonia\nIncome, other than a pension, paid by or from \npublic funds of Estonia, its political subdivi\nsions, or local authorities to an individual for \nservices performed as an employee for the pay\ning governmental body in the discharge of gov\nernmental functions is exempt from U.S. in\ncome tax. However, the exemption does not \napply if the services are performed in the United \nStates by a resident of the United States who \neither:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by or from the public funds of \nEstonia, its political subdivisions, or local au\nthorities for services performed for Estonia are \nexempt from U.S. income tax unless the recipi\nent is both a resident and citizen of the United \nStates.\nFinland\nIncome, other than a pension, paid by Finland, \nits political subdivisions, statutory bodies, or lo\ncal authorities to an individual for services per\nformed for the paying governmental body is ex\nempt from U.S. income tax. However, the \nexemption does not apply to payments for serv\nices performed in the United States by a U.S. \nresident who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Finland for services per\nformed for Finland are exempt from U.S. in\ncome tax unless the recipient is a resident and \ncitizen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Finland or \nits political subdivisions, statutory bodies, or lo\ncal authorities.\nFrance\nIncome, other than a pension, paid by the \nFrench Government or a local authority thereof \nto an individual in the United States for services \nperformed for France (or for a local authority of \nFrance) in the discharge of governmental func\ntions is exempt from U.S. tax. This exemption \ndoes not apply to a person who is both a resi\ndent and citizen of the United States or a green \ncard holder.\nThis exemption does not apply to any in\ncome paid because of services (or past serv\nices) performed in connection with a business \ncarried on by the French Government (or a local \nauthority thereof).\nGermany\nWages, salaries, and similar income, other than \na pension, paid by Germany, its political subdi\nvisions, local authorities, or instrumentalities to \nan individual for services performed for the pay\ning governmental body is exempt from U.S. in\ncome tax. However, the exemption does not \napply if the services are performed in the United \nStates by a resident of the United States who \neither:\nIs a U.S. national, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by, or out of funds created \nby, Germany, its political subdivisions, local au\nthorities, or instrumentalities for services per\nformed for the paying governmental body are \nexempt from U.S. income tax unless the recipi\nent is both a resident and a national of the Uni\nted States.\nThis exemption does not apply to income or \npensions for services performed in connection \nwith a business carried on by Germany, its polit\nical subdivisions, local authorities, or instrumen\ntalities.\nGreece\nWages, salaries, and similar income and pen\nsions paid by Greece or its subdivisions to indi\nviduals living in the United States for services \nrendered to Greece or its subdivisions are ex\nempt from U.S. income tax. This exemption \ndoes not apply to citizens of the United States \nor alien residents of the United States.\nHungary\nIncome (other than a pension) paid by the Re\npublic of Hungary or its political subdivisions for \nlabor or personal services performed for the \npaying governmental body is exempt from U.S. \ntax. However, the exemption does not apply to \npayments for services performed in the United \nStates by a resident of the United States who \neither:\nIs a U.S. citizen, or\nDid not become a resident of the United \nStates only to perform the services.\nPensions paid by Hungary for services per\nformed for Hungary are exempt from U.S. in\ncome tax unless the recipient is both a citizen \nand a resident of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Hungary \nor its subdivisions.\nIceland\nWages, salaries, and similar income, other than \na pension, paid by Iceland, its political subdivi\nsions, or local authorities to an individual for \nservices performed for the paying governmental \nbody are exempt from U.S. income tax. How\never, the exemption does not apply if the serv\nices are performed in the United States by a \nresident of the United States who either:\nIs a U.S. national, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by, or out of funds created \nby, Iceland, its political subdivisions, or local au\nthorities for services performed for Iceland, its \npolitical subdivisions, or local authorities to an \nindividual for services performed for the paying \ngovernmental body are exempt from U.S. in\ncome tax unless the recipient is both a resident \nand national of the United States.\nHowever, these exemptions do not apply to \npayments for services performed in connection \nwith a business carried on by Iceland, its politi\ncal subdivisions, or local authorities.\nIndia\nIncome, other than a pension, paid by India, its \npolitical subdivisions, or local authorities to an \nindividual for services performed for the paying \ngovernmental body is exempt from U.S. income \ntax. However, the exemption does not apply if \nthe services are performed in the United States \nby a U.S. resident who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by India for services per\nformed for India are exempt from U.S. tax un\nless the individual is both a resident and citizen \nof the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by India, its subdivi\nsions, or local authorities.\nIndonesia\nIncome, other than a pension, paid by Indone\nsia, its political subdivisions, or local authorities \nto an individual for services performed for the \npaying governmental body is exempt from U.S. \nincome tax. However, the exemption does not \napply if the services are performed in the United \nStates by a U.S. resident who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Indonesia for services per\nformed for Indonesia are exempt from U.S. tax.\nPublication 901 (September 2016)\n Page 29\n", "These exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Indone\nsia, its subdivisions, or local authorities.\nIreland\nIncome, other than a pension, paid by Ireland or \nits political subdivisions or local authorities to an \nindividual for services performed for the paying \ngovernmental body is exempt from U.S. income \ntax. However, the exemption does not apply to \npayments for services performed in the United \nStates by a resident of the United States who \neither:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Ireland for services per\nformed for Ireland are exempt from U.S. income \ntax unless the recipient is both a resident and \ncitizen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by Ireland or its sub\ndivisions or local authorities.\nIsrael\nWages, salaries, and similar income, including \npensions and similar benefits, paid from public \nfunds by the national government of Israel or its \nagencies, for services performed in the dis\ncharge of governmental functions, are exempt \nfrom U.S. income tax. This exemption does not \napply to citizens of the United States or alien \nresidents of the United States.\nItaly\nIncome, other than a pension, paid by Italy or by \nan Italian political or administrative subdivision \nor local authority to an individual for services \nperformed for the paying governmental body is \nexempt from U.S. income tax. However, the ex\nemption does not apply to payments for serv\nices performed in the United States by a resi\ndent of the United States who either:\nIs a U.S. national and not a national of \nItaly, or\nDid not become a U.S. resident only to \nperform the services.\nThe spouse and dependent children of an indi\nvidual, however, are not subject to the second \nrestriction if that individual is receiving exempt \nincome for governmental services performed \nfor Italy and that individual does not come under \neither of the restrictions.\nPensions paid by Italy for services per\nformed for Italy are exempt from U.S. income \ntax unless the recipient is both a citizen and a \nresident of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Italy or its \nsubdivisions or local authorities.\nJamaica\nIncome, other than a pension, paid by the Gov\nernment of Jamaica or its political subdivisions \nor local authorities for personal services per\nformed for the paying governmental body is ex\nempt from U.S. income tax.\nThis exemption does not apply to payments \nfor services performed in the United States by \nan individual who is a citizen and resident of the \nUnited States.\nPensions paid by Jamaica for services per\nformed for Jamaica generally are exempt from \nU.S. income tax. However, if the recipient of the \npension is a citizen and resident of the United \nStates and was a U.S. citizen at the time the \nservices were performed, the pension is taxable \nin the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Jamaica \nor its subdivisions or local authorities.\nJapan\nIncome, other than a pension, paid by Japan, its \npolitical subdivisions, or local authorities to an \nindividual for services performed for the paying \ngovernmental body is exempt from U.S. income \ntax. However, the exemption does not apply if \nthe services are performed in the United States \nby a resident of the United States who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by, or out of funds to which \ncontributions are made by, Japan, its political \nsubdivisions, or local authorities for services \nperformed for Japan are exempt from U.S. in\ncome tax unless the recipient is a resident and \ncitizen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by Japan, its political \nsubdivisions, or local authorities.\nKazakhstan\nIncome, other than a pension, paid by Kazakh\nstan, or its subdivisions or local authorities to an \nindividual for government services is exempt \nfrom U.S. tax. However, the exemption does \nnot apply if the services are performed in the \nUnited States by a U.S. resident who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident solely for \nthe purpose of performing the services.\nThese exemptions do not apply to income for \nservices performed in connection with a busi\nness.\nPensions paid by Kazakhstan, or its subdivi\nsions or local authorities for services performed \nfor Kazakhstan is exempt from U.S. tax unless \nthe individual is both a resident and citizen of \nthe United States.\nKorea, South\nWages, salaries, and similar income, including \npensions and similar benefits, paid from public \nfunds of South Korea to a citizen of Korea \n(other than a U.S. citizen or an individual admit\nted to the United States for permanent resi\ndence) for services performed as an employee \nof Korea discharging government functions are \nexempt from U.S. income tax.\nLatvia\nIncome, other than a pension, paid by or from \npublic funds of Latvia, its political subdivisions, \nor local authorities to an individual for services \nperformed as an employee for the paying gov\nernmental body in the discharge of governmen\ntal functions is exempt from U.S. income tax. \nHowever, the exemption does not apply if the \nservices are performed in the United States by \na resident of the United States who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by or from the public funds of \nLatvia, its political subdivisions, or local authori\nties for services performed for Latvia are ex\nempt from U.S. income tax unless the recipient \nis both a resident and citizen of the United \nStates.\nLithuania\nIncome, other than a pension, paid by or from \npublic funds of Lithuania, its political subdivi\nsions, or local authorities to an individual for \nservices performed as an employee for the pay\ning governmental body in the discharge of gov\nernmental functions is exempt from U.S. in\ncome tax. However, the exemption does not \napply if the services are performed in the United \nStates by a resident of the United States who \neither:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by or from the public funds of \nLithuania, its political subdivisions, or local au\nthorities for services performed for Lithuania are \nexempt from U.S. income tax unless the recipi\nent is both a resident and citizen of the United \nStates.\nLuxembourg\nIncome, other than a pension, paid by Luxem\nbourg, its political subdivisions, or local authori\nties to an individual for services performed for \nthe paying governmental body is exempt from \nU.S. income tax. However, the exemption does \nnot apply if the services are performed in the \nUnited States by a resident of the United States \nwho either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Luxembourg, its political \nsubdivisions, or local authorities for services \nperformed for Luxembourg are exempt from \nPage 30 \nPublication 901 (September 2016)\n", "U.S. income tax unless the recipient is both a \nresident and citizen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Luxem\nbourg, its political subdivisions, or local authori\nties.\nMalta\nIncome, other than a pension, paid by Malta, its \npolitical subdivisions, or local authorities to an \nindividual for services performed for the paying \ngovernmental body is exempt from U.S. income \ntax. However, the exemption does not apply if \nthe services are performed in the United States \nby a U.S. resident who either:\nIs a U.S. national, or\nDid not become a resident of the United \nStates solely for purposes of performing \nthe services.\nPensions paid by Malta, its political subdivi\nsions, or local authorities for services performed \nfor the paying governmental body are exempt \nfrom U.S. income tax unless the individual is \nboth a resident and national of the United \nStates.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by Malta, its political \nsubdivisions, or local authorities.\nMexico\nIncome, other than a pension, paid by Mexico, \nits political subdivisions, or local authorities to \nan individual for services performed for the pay\ning governmental body is exempt from U.S. in\ncome tax. However, the exemption does not \napply if the services are performed in the United \nStates by a U.S. resident who either:\nIs a U.S. national, or\nDid not become a resident of the United \nStates solely for purposes of performing \nthe services.\nPensions paid by Mexico, its political subdi\nvisions, or local authorities for services per\nformed for the paying governmental body are \nexempt from U.S. income tax unless the individ\nual is both a resident and national of the United \nStates.\nThese exemptions do not apply to income or \npensions connected with commercial or indus\ntrial activities carried on by Mexico, its political \nsubdivisions, or local authorities.\nMorocco\nWages, salaries, and similar income, including \npensions and similar benefits, paid from public \nfunds of the Kingdom of Morocco to a citizen of \nMorocco (other than a U.S. citizen or an individ\nual admitted to the United States for permanent \nresidence) for labor or personal services per\nformed for Morocco or for any of its political \nsubdivisions or local authorities in the discharge \nof governmental functions are exempt from U.S. \nincome tax.\nNetherlands\nIncome, other than a pension, paid by the Neth\nerlands, its political subdivisions, or local au\nthorities to an individual for services performed \nfor the paying governmental body is exempt \nfrom U.S. income tax. However, the exemption \ndoes not apply if the services are rendered in \nthe United States and the individual is a U.S. \nresident who either:\nIs a U.S. national, or\nDid not become a U.S. resident solely for \nthe purpose of performing the services.\nPensions paid by the Netherlands for serv\nices performed for the Netherlands are exempt \nfrom U.S. income tax unless the individual is \nboth a resident and national of the United \nStates.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by the Netherlands, \nits political subdivisions, or local authorities.\nNew Zealand\nIncome (other than pensions) paid by the Gov\nernment of New Zealand, its political subdivi\nsions, or local authorities for services performed \nin the discharge of governmental functions is \nexempt from U.S. income tax. However, the in\ncome is not exempt if the services are per\nformed in the United States by a U.S. citizen \nresident in the United States or by a resident of \nthe United States who did not become a resi\ndent only to perform the services.\nPensions paid by New Zealand in consider\nation for past governmental services are ex\nempt from U.S. income tax unless paid to U.S. \ncitizens resident in the United States.\nThese exemptions do not apply to payments \nfor services performed in connection with a \nbusiness carried on by New Zealand, its politi\ncal subdivisions, or local authorities.\nNorway\nWages, salaries, and similar income, including \npensions and similar benefits paid by or from \npublic funds of Norway or its political subdivi\nsions or local authorities to a citizen of Norway \nfor labor or personal services performed for \nNorway or any of its political subdivisions or lo\ncal authorities in the discharge of governmental \nfunctions are exempt from U.S. income tax.\nPakistan\nIncome, including pensions and annuities, paid \nto certain individuals by or on behalf of the Gov\nernment of Pakistan or the Government of a \nProvince in Pakistan or one of its local authori\nties for services performed in the discharge of \nfunctions of that Government or local authority \nis exempt from U.S. income tax. To be exempt \nfrom tax, these payments must be made to citi\nzens of Pakistan who do not have immigrant \nstatus in the United States. This exemption \ndoes not apply to payments for services per\nformed in connection with any trade or business \ncarried on for profit.\nPhilippines\nWages, salaries, and similar income, including \npensions, annuities, and similar benefits, paid \nfrom public funds of the Republic of the Philip\npines to a citizen of the Philippines (or to a citi\nzen of another country other than the United \nStates who comes to the United States specifi\ncally to work for the Government of the Philip\npines) for labor or personal services performed \nas an employee of the national Government of \nthe Philippines or any of its agencies in the dis\ncharge of governmental functions are exempt \nfrom U.S. income tax.\nPoland\nWages, salaries, and similar income, including \npensions, annuities, and similar benefits, paid \nfrom public funds of Poland to a citizen of Po\nland (other than a U.S. citizen or one admitted \nto the United States for permanent residence) \nfor labor or personal services performed as an \nemployee of the national Government of Poland \nin the discharge of governmental functions are \nexempt from U.S. income tax.\nPortugal\nIncome, other than a pension, paid by Portugal, \nits political or administrative subdivisions, or lo\ncal authorities to an individual for services per\nformed for the paying governmental body is ex\nempt from U.S. income tax. However, the \nexemption does not apply to payments for serv\nices performed in the United States by a U.S. \nresident who either:\nIs a U.S. national, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Portugal for services per\nformed for Portugal are exempt from U.S. in\ncome tax unless the recipient is a resident and \nnational of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by Portugal or its po\nlitical or administrative subdivisions, or local au\nthorities.\nRomania\nWages, salaries, and similar income, including \npensions, annuities, and similar benefits, paid \nfrom public funds of Romania to a citizen of Ro\nmania (other than a U.S. citizen or one admitted \nto the United States for permanent residence) \nfor labor or personal services performed as an \nemployee of the national Government of Roma\nnia in the discharge of governmental functions \nare exempt from U.S. income tax.\nRussia\nIncome, other than a pension, paid by Russia, \nits republics, or local authorities to an individual \nPublication 901 (September 2016)\n Page 31\n", "for government services is exempt from U.S. \ntax. However, the exemption does not apply if \nthe services are performed in the United States \nby a U.S. resident who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident solely for \nthe purpose of performing the services.\nPensions paid by Russia, its republics, or lo\ncal authorities for services performed for Russia \nare exempt from U.S. tax unless the individual \nis both a resident and citizen of the United \nStates.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business.\nSlovak Republic\nIncome, including a pension, paid from the pub\nlic funds of the Slovak Republic, its political \nsubdivisions, or local authorities to a Slovak citi\nzen for services performed in the discharge of \ngovernmental functions is exempt from U.S. in\ncome tax. This exemption does not apply to in\ncome paid for services performed in connection \nwith a business carried on by the Slovak Re\npublic, its political subdivisions, or local authori\nties.\nSlovenia\nIncome, other than a pension, paid from public \nfunds of Slovenia, its political subdivisions, or \nlocal authorities to an individual for services \nperformed for the paying governmental body in \nthe discharge of governmental functions is ex\nempt from U.S. income tax. However, the ex\nemption does not apply if the services are per\nformed in the United States by a resident of the \nUnited States who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid from the public funds of Slov\nenia, its political subdivisions, or local authori\nties for services performed for Slovenia in the \ndischarge of governmental functions are ex\nempt from U.S. income tax unless the recipient \nis both a resident and citizen of the United \nStates.\nSouth Africa\nIncome, other than a pension, paid by South Af\nrica or its political subdivisions or local authori\nties to an individual for services performed for \nthe paying governmental body is exempt from \nU.S. income tax. However, the exemption does \nnot apply to payments for services performed in \nthe United States by a resident of the United \nStates who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by South Africa for services \nperformed for South Africa are exempt from \nU.S. income tax unless the recipient is both a \nresident and citizen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by South Africa or its \nsubdivisions or local authorities.\nSpain\nIncome, other than a pension, paid by Spain, its \npolitical subdivisions, or local authorities to an \nindividual for services performed for the paying \ngovernmental body is exempt from U.S. income \ntax. However, the exemption does not apply to \npayments for services performed in the United \nStates by a resident of the United States who \neither:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Spain, its political subdivi\nsions, or local authorities for services performed \nfor Spain are exempt from U.S. tax unless the \nindividual is both a citizen and resident of the \nUnited States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Spain, its \nsubdivisions, or local authorities.\nSri Lanka\nIncome, including a pension, paid from the pub\nlic funds of Sri Lanka, its political subdivisions, \nor local authorities to a citizen or national of Sri \nLanka for services performed for Sri Lanka in \nthe discharge of functions of a governmental \nnature is exempt from U.S. income tax. This ex\nemption does not apply to income paid for serv\nices performed in connection with a business \ncarried on by Sri Lanka, its political subdivi\nsions, or local authorities.\nSweden\nIncome, other than a pension, paid by Sweden, \nits political subdivisions, or local authorities to \nan individual for services performed for the pay\ning governmental body is exempt from U.S. in\ncome tax. However, the exemption does not \napply if the services are performed in the United \nStates by a U.S. resident who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident solely for \nthe purpose of performing the services.\nPensions paid by Sweden, its political subdi\nvisions, or local authorities for services per\nformed for Sweden are exempt from U.S. tax \nunless the individual is both a resident and citi\nzen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by Sweden, its politi\ncal subdivisions, or local authorities.\nSwitzerland\nIncome, other than a pension, paid by Switzer\nland or its political subdivisions or local authori\nties to an individual for services performed for \nthe paying governmental body is exempt from \nU.S. income tax. However, the exemption does \nnot apply to payments for services performed in \nthe United States by a resident of the United \nStates who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Switzerland for services \nperformed for Switzerland are exempt from U.S. \nincome tax unless the recipient is both a resi\ndent and citizen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by Switzerland or its \nsubdivisions or local authorities.\nThailand\nIncome, other than a pension, paid by Thailand \nor its political subdivisions or local authorities to \nan individual for services performed for the pay\ning governmental body is exempt from U.S. in\ncome tax. However, the exemption does not \napply to payments for services performed in the \nUnited States by a resident of the United States \nwho either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Thailand for services per\nformed for Thailand are exempt from U.S. in\ncome tax unless the recipient is both a resident \nand citizen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by Thailand or its \nsubdivisions or local authorities.\nTrinidad and Tobago\nWages, salaries, and similar income and pen\nsions, annuities, and similar benefits paid by or \nfrom the public funds of the Government of Tri\nnidad and Tobago to a national of that country \nfor services performed for Trinidad and Tobago \nin the discharge of governmental functions are \nexempt from U.S. tax.\nTunisia\nIncome, other than a pension, paid by Tunisia, \nits political subdivisions, or local authorities to a \nTunisian citizen for personal services per\nformed in the discharge of governmental func\ntions is exempt from U.S. income tax.\nPensions paid by Tunisia, its political subdi\nvisions, or local authorities for services per\nformed for Tunisia are exempt from U.S. in\ncome tax unless the recipient is a U.S. citizen.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Tunisia, \nits political subdivisions, or local authorities.\nPage 32 \nPublication 901 (September 2016)\n", "Turkey\nIncome, other than a pension, paid by Turkey or \nits political subdivisions or local authorities to an \nindividual for services performed for the paying \ngovernmental body is exempt from U.S. income \ntax. However, the exemption does not apply to \npayments for services performed in the United \nStates by a resident of the United States who \neither:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Turkey for services per\nformed for Turkey are exempt from U.S. income \ntax unless the recipient is both a resident and \ncitizen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by Turkey or its sub\ndivisions or local authorities.\nUkraine\nIncome, other than a pension, paid from public \nfunds of Ukraine, its political subdivisions, or lo\ncal authorities to an individual for services per\nformed in the discharge of governmental func\ntions is exempt from U.S. income tax. However, \nthe exemption does not apply if the services are \nperformed in the United States by a resident of \nthe United States who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by, or by funds created by, \nUkraine, its political subdivisions, or local au\nthorities for services performed for Ukraine are \nexempt from U.S. income tax unless the recipi\nent is both a resident and citizen of the United \nStates.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a trade or business carried on by Ukraine, \nits political subdivisions, or local authorities.\nUnited Kingdom\nIncome, other than a pension, paid from the \npublic funds of the United Kingdom, its political \nsubdivisions, or local authorities to an individual \nfor services performed for the paying govern\nmental body is exempt from U.S. income tax. \nHowever, the exemption does not apply if the \nservices are performed in the United States by \na resident of the United States who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by, or funds created by, the \nUnited Kingdom, its political subdivisions, or lo\ncal authorities for services performed for the \nUnited Kingdom are exempt from U.S. income \ntax unless the recipient is both a resident and \ncitizen of the United States.\nThese exemptions do not apply to income or \npensions for services performed in connection \nwith a business carried on by the United King\ndom, its political subdivisions, or local authori\nties.\nVenezuela\nIncome, other than a pension, paid by Vene\nzuela, its political subdivisions, or local authori\nties to an individual for services performed for \nthe paying governmental body is exempt from \nU.S. income tax. However, the exemption does \nnot apply to payments for services performed in \nthe United States by a resident of the United \nStates who either:\nIs a U.S. citizen, or\nDid not become a U.S. resident only to \nperform the services.\nPensions paid by Venezuela, its political \nsubdivisions, or local authorities for services \nperformed for Venezuela are exempt from U.S. \nincome tax unless the recipient is both a resi\ndent and citizen of the United States.\nThese exemptions do not apply to payments \nor pensions for services performed in connec\ntion with a business carried on by Venezuela, \nits political subdivisions, or local authorities.\nHow To Get Tax Help\nYou can get help with unresolved tax issues, or\nder free publications and forms, ask tax ques\ntions, and get information from the IRS in sev\neral ways. By selecting the method that is best \nfor you, you will have quick and easy access to \ntax help.\nTaxpayer Assistance \nInside the United States\nPreparing and filing your tax return. Find \nfree options to prepare and file your return on \nIRS.gov or in your local community if you qual\nify.\nGo to IRS.gov and click on the Filing tab to \nsee your options.\nEnter “Free File” in the search box to see \nwhether you can use brandname software \nto prepare and e-file your federal tax return \nfor free.\nEnter “VITA” in the search box, download \nthe free IRS2Go app, or call \n18009069887 to find the nearest Volun\nteer Income Tax Assistance or Tax Coun\nseling for the Elderly (TCE) location for free \ntax preparation.\nEnter “TCE” in the search box, download \nthe free IRS2Go app, or call \n18882277669 to find the nearest Tax \nCounseling for the Elderly location for free \ntax preparation.\nThe Volunteer Income Tax Assistance \n(VITA) program offers free tax help to people \nwho generally make $54,000 or less, persons \nwith disabilities, the elderly, and limitedEng\nlishspeaking taxpayers who need help prepar\ning their own tax returns. The Tax Counseling \nfor the Elderly (TCE) program offers free tax \nhelp for all taxpayers, particularly those who are \n60 years of age and older. TCE volunteers spe\ncialize in answering questions about pensions \nand retirementrelated issues unique to seniors.\nGetting answers to your tax law \nquestions. On IRS.gov get answers to \nyour tax questions anytime, anywhere.\nGo to www.irs.gov/Help- &-Resources for a \nvariety of tools that will help you with your \ntaxes.\nEnter “ITA” in the search box on IRS.gov \nfor the Interactive Tax Assistant, a tool that \nwill ask you questions on a number of tax \nlaw topics and provide answers. You can \nprint the entire interview and the final re\nsponse.\nEnter “Pub 17” in the search box on \nIRS.gov to get Pub. 17, Your Federal In\ncome Tax for Individuals, which features \ndetails on taxsaving opportunities, 2015 \ntax changes, and thousands of interactive \nlinks to help you find answers to your ques\ntions.\nAdditionally, you may be able to access \ntax law information in your electronic filing \nsoftware.\nTax forms and publications. You can down\nload or print all of the forms and publications \nyou may need on www.irs.gov/formspubs. Oth\nerwise, you can go to www.irs.gov/orderforms \nto place an order and have forms mailed to you. \nYou should receive your order within 10 busi\nness days.\nDirect deposit. The fastest way to receive a \ntax refund is by combining direct deposit and \nIRS e-file. Direct deposit securely and electroni\ncally transfers your refund directly into your fi\nnancial account. Eight in 10 taxpayers use di\nrect deposit to receive their refund. The majority \nof refunds are received within 21 days or less.\nGetting a transcript or copy of a return. \nGo to IRS.gov and click on “Get Transcript \nof Your Tax Records” under “Tools.”\nCall the transcript tollfree line at \n18009089946.\nMail Form 4506T or Form 4506TEZ (both \navailable on IRS.gov).\nUsing online tools to help prepare your re-\nturn. Go to IRS.gov and click on the Tools bar \nto use these and other selfservice options.\nThe Earned Income Tax Credit Assistant \ndetermines if you are eligible for the EIC.\nThe Online EIN Application helps you get \nan employer identification number.\nThe IRS Withholding Calculator estimates \nthe amount you should have withheld from \nyour paycheck for federal income tax pur\nposes.\nThe Electronic Filing PIN Request helps to \nverify your identity when you do not have \nyour prior year AGI or prior year selfselec\nted PIN available.\nThe First Time Homebuyer Credit Account \nLook-up tool provides information on your \nrepayments and account balance.\nFor help with the alternative minimum tax, \ngo to IRS.gov/AMT.\nPublication 901 (September 2016)\n Page 33\n", "Understanding identity theft issues.\nGo to www.irs.gov/uac/Identity-Protection \nfor information and videos.\nIf your SSN has been lost or stolen or you \nsuspect you are a victim of taxrelated \nidentity theft, visit www.irs.gov/identitytheft \nto learn what steps you should take.\nChecking on the status of a refund. \nGo to www.irs.gov/refunds.\nDownload the free IRS2Go app to your \nsmart phone and use it to check your re\nfund status.\nCall the automated refund hotline at \n18008291954.\nMaking a tax payment. The IRS uses the lat\nest encryption technology so electronic pay\nments are safe and secure. You can make elec\ntronic payments online, by phone, or from a \nmobile device. Paying electronically is quick, \neasy, and faster than mailing in a check or \nmoney order. Go to www.irs.gov/payments to \nmake a payment using any of the following op\ntions.\nIRS Direct Pay (for individual taxpayers \nwho have a checking or savings account).\nDebit or credit card (approved payment \nprocessors online or by phone).\nElectronic Funds Withdrawal (available \nduring e-file).\nElectronic Federal Tax Payment Sys-\ntem (best option for businesses; enroll\nment required).\nCheck or money order.\nIRS2Go provides access to mobilefriendly \npayment options like IRS Direct Pay, offer\ning you a free, secure way to pay directly \nfrom your bank account. You can also \nmake debit or credit card payments \nthrough an approved payment processor. \nSimply download IRS2Go from Google \nPlay, the Apple App Store, or the Amazon \nAppstore, and make your payments any\ntime, anywhere.\nWhat if I can’t pay now? Click on the “Pay \nYour Tax Bill” icon on IRS.gov for more informa\ntion about these additional options.\nApply for an online payment agreement to \nmeet your tax obligation in monthly install\nments if you cannot pay your taxes in full \ntoday. Once you complete the online proc\ness, you will receive immediate notification \nof whether your agreement has been ap\nproved.\nAn offer in compromise allows you to settle \nyour tax debt for less than the full amount \nyou owe. Use the Offer in Compromise \nPre-Qualifier to confirm your eligibility.\nChecking the status of an amended return. \nGo to IRS.gov and click on the Tools tab and \nthen Where’s My Amended Return?\nUnderstanding an IRS notice or letter. Enter \n“Understanding your notice” in the search box \non IRS.gov to find additional information about \nyour IRS notice or letter.\nVisiting the IRS. Locate the nearest Taxpayer \nAssistance Center using the Office Locator tool \non IRS.gov. Enter “office locator” in the search \nbox. Or choose the “Contact Us” option on the \nIRS2Go app and search Local Offices. Before \nyou visit, use the Locator tool to check hours \nand services available.\nWatching IRS videos. The IRS Video portal \nwww.irsvideos.gov contains video and audio \npresentations for individuals, small businesses, \nand tax professionals. You’ll find video clips of \ntax topics, archived versions of panel discus\nsions and Webinars, and audio archives of tax \npractitioner phone forums.\nGetting tax information in other languages. \nFor taxpayers whose native language is not \nEnglish, we have the following resources availa\nble.\n1. Taxpayers can find information on IRS.gov \nin the following languages.\na. Spanish.\nb. Chinese.\nc. Vietnamese.\nd. Korean.\ne. Russian.\n2. The IRS Taxpayer Assistance Centers \nprovide overthephone interpreter service \nin over 170 languages, and the service is \navailable free to taxpayers.\nThe Taxpayer Advocate \nService Is Here To Help You\nWhat is the Taxpayer Advocate \nService?\nThe Taxpayer Advocate Service (TAS) is an in\ndependent organization within the Internal \nRevenue Service that helps taxpayers and pro\ntects taxpayer rights. Our job is to ensure that \nevery taxpayer is treated fairly and that you \nknow and understand your rights under the \nTaxpayer Bill of Rights.\nWhat Can the Taxpayer Advocate \nService Do For You?\nWe can help you resolve problems that you \ncan’t resolve with the IRS. And our service is \nfree. If you qualify for our assistance, you will be \nassigned to one advocate who will work with \nyou throughout the process and will do every\nthing possible to resolve your issue. TAS can \nhelp you if:\nYour problem is causing financial difficulty \nfor you, your family, or your business,\nYou face (or your business is facing) an \nimmediate threat of adverse action, or\nYou’ve tried repeatedly to contact the IRS \nbut no one has responded, or the IRS \nhasn’t responded by the date promised.\nHow Can You Reach Us?\nWe have offices in every state, the District of \nColumbia, and Puerto Rico. Your local advo\ncate’s number is in your local directory and at \nwww.taxpayeradvocate.irs.gov. You can also \ncall us at 18777774778.\nHow Can You Learn About Your \nTaxpayer Rights?\nThe Taxpayer Bill of Rights describes ten basic \nrights that all taxpayers have when dealing with \nthe \nIRS. \nOur \nTax \nToolkit \nat \nwww.taxpayeradvocate.irs.gov can help you \nunderstand what these rights mean to you and \nhow they apply. These are your rights. Know \nthem. Use them.\nHow Else Does the Taxpayer \nAdvocate Service Help Taxpayers?\nTAS works to resolve largescale problems that \naffect many taxpayers. If you know of one of \nthese broad issues, please report it to us at \nwww.irs.gov/sams.\nLow Income Taxpayer \nClinics\nLow Income Taxpayer Clinics (LITCs) serve in\ndividuals whose income is below a certain level \nand need to resolve tax problems such as au\ndits, appeals, and tax collection disputes. Some \nclinics can provide information about taxpayer \nrights and responsibilities in different languages \nfor individuals who speak English as a second \nlanguage. To find a clinic near you, visit \nwww.irs.gov/litc or see IRS Publication 4134, \nLow Income Taxpayer Clinic List.\nTaxpayer Assistance \nOutside the United \nStates\nIf you are outside the United States, \nyou can call 2679411000 (Eng\nlishspeaking only). This number is not \ntoll free.\nIf you wish to write instead of calling, \nplease address your letter to:\n \nInternal Revenue Service\nInternational Accounts\nPhiladelphia, PA 192550725\nU.S.A.\nAdditional contact information for taxpayers \nwho live outside the U.S. is available at \nwww.irs.gov/uac/Contact-My-Local-Office-\nInternationally.\nTaxpayer Advocate International. You can \ncall \nthe \nTaxpayer \nAdvocate \ntollfree \nat \n18777774778. For more information on the \nTaxpayer Advocate Service and contacts if you \nare outside of the United States go to \nwww.irs.gov/Advocate/Local-Taxpayer-\nAdvocate/Contact-Your-Local-Taxpayer-\nAdvocate.\nPage 34 \nPublication 901 (September 2016)\n" ]
i8971.pdf	0916 Inst 8971 (PDF)	https://www.irs.gov/pub/irs-pdf/i8971.pdf	[ "Instructions for Form 8971 \nand Schedule A\n(Rev. September 2016)\nInformation Regarding Beneficiaries Acquiring Property From a Decedent\n(For use with Form 8971 (Rev. January 2016))\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal \nRevenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8971 and \nits instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/form8971.\nGeneral Instructions\nPurpose of Form\nThe Surface Transportation and Veterans \nHealth Care Choice Improvement Act of \n2015 requires executors of an estate and \nother persons who are required to file \nForm 706, United States Estate (and \nGeneration-Skipping Transfer) Tax Return \nor Form 706-NA, United States Estate \n(and Generation-Skipping Transfer) Tax \nReturn Estate of nonresident not a citizen \nof the United States, to report the final \nestate tax value of property distributed or \nto be distributed from the estate, if the \nestate tax return is filed after July 2015. \nForm 8971, along with a copy of every \nSchedule A, is used to report values to the \nIRS. One Schedule A is provided to each \nbeneficiary receiving property from an \nestate.\nProvide each beneficiary only with \na copy of that beneficiary’s own \nSchedule A. Do not provide a \ncopy of the Form 8971 with or without \nattached Schedule(s) A to any beneficiary.\nCertain property received by a \nbeneficiary may be subject to a \nconsistency requirement, meaning that the \nbeneficiary can’t use a value higher than \nthe value reported on Schedule A as the \nbeneficiary’s initial basis in the property.\nWho Must File\nAn executor of an estate or other \nperson(s) required to file Form 706 or \nForm 706-NA under sections 6018(a) and \n6018(b), if the return is filed after July \n2015, and whether or not that form is filed \ntimely, is required to file Form 8971 with \nattached Schedule(s) A with the IRS and \nto provide each beneficiary listed on the \nForm 8971 with that beneficiary’s \nSchedule A. See the Instructions for Form \n706 or Form 706-NA, for more information \non the filing requirement for those forms.\nCAUTION\n!\nForm 8971 isn’t required when:\nThe gross estate plus adjusted taxable \ngifts is less than the basic exclusion \namount;\nEstate tax-related forms (for example, \nForms 706-QDT, 706-CE, and 706-GS(D), \nother than those mentioned above are \nfiled;\nThe estate tax return is filed solely to \nmake an allocation or election respecting \nthe generation-skipping transfer tax; or\nThe estate tax return is filed solely to \nelect portability of the deceased spousal \nexclusion amount (DSUE).\nWhen To File\nForm 8971 (including all attached \nSchedule(s) A) must be filed with the IRS \nand only the Schedule A is to be provided \nto the beneficiary listed on that \nSchedule A, no later than the earlier of:\nThe date that is 30 days after the date \non which Form 706 or Form 706-NA is \nrequired to be filed (including extensions) \nwith the IRS; or\nThe date that is 30 days after the date \nForm 706 or Form 706-NA is filed with the \nIRS.\nIf the first Form 706 or Form 706-NA is \nfiled both after the form’s due date \n(including extensions) and after July 2015, \nthe Form 8971 and Schedule(s) A are due \n30 days after the filing date.\nForm 8971 is a separate filing \nrequirement from the estate’s Form 706 or \n706-NA, and shouldn't be attached to the \nrespective estate tax return. Form 8971 \nand attached Schedule(s) A must be filed \nwith the IRS, separate from any and all \nother tax returns filed by the estate.\nNote. Notice 2016-27, 2016-15 I.R.B. \n576, available at www.irs.gov/irb/\n2016-15_IRB/index.html, made June 30, \n2016, the due date for:\nAll Forms 8971 (including the attached \nSchedule(s) A) required to be filed with the \nIRS after July 31, 2015, and before June \n30, 2016; and\nAll Schedules A required to be provided \nto beneficiaries after July 31, 2015, and \nbefore June 30, 2016.\nNote. If the due date falls on a Saturday, \nSunday, or legal holiday, the executor of \nan estate or other person(s) may file on \nthe next business day.\nWhere To File\nFile Form 8971 (including all Schedule(s) \nA) at the following address.\nDepartment of the Treasury\nInternal Revenue Service Center\nMail Stop #824G\nCincinnati, OH 45999\nA beneficiary can be provided \nSchedule A:\nIn person to an individual beneficiary, to \nthe trustee(s) of a beneficiary trust, or to \nthe executor(s) of a beneficiary estate;\nBy email;\nBy U.S. mail to the beneficiary’s last \nknown address; or\nBy private delivery service to the \nbeneficiary’s last known address (see \nbelow).\nThe executor of the estate (or other \nperson required to file) must certify on \nForm 8971, Part II, column D, the date on \nwhich Schedule A was provided to each \nbeneficiary and should keep proof of \nmailing, proof of delivery, \nacknowledgment of receipt, or other \ninformation relevant for the estate’s \nrecords. In cases where a trust or another \nestate is a beneficiary and has multiple \ntrustees or executors, providing \nSchedule A to one trustee or executor is \nenough to meet the requirement.\nPrivate delivery services. Certain \nprivate delivery services designated by the \nIRS may be used to meet the “timely \nmailing as timely filing” rule for tax returns. \nThese private delivery services include \nonly the following.\nDHL Express 9:00, DHL Express 10:30, \nDHL Express 12:00, DHL Express \nWorldwide, DHL Express Envelope, DHL \nImport Express 10:30, DHL Import \nExpress 12:00, and DHL Import Express \nWorldwide.\nFederal Express (FedEx): FedEx \nPriority Overnight, FedEx Standard \nOvernight, FedEx 2Day, FedEx \nInternational Priority, FedEx International \nFirst, FedEx First Overnight, FedEx \nInternational Next Flight Out, and FedEx \nInternational Economy.\nUnited Parcel Service (UPS): UPS Next \nDay Air, UPS Next Day Air Saver, UPS \n2nd Day Air, UPS 2nd Day Air A.M., UPS \nWorldwide Express Plus, UPS Worldwide \nExpress, and UPS Next Day Air Early AM.\nOct 04, 2016\nCat. No. 68440S\n", "For the IRS mailing address to use if \nyou are using a private delivery service, go \nto IRS.gov and enter “private delivery \nservice” in the search box.\nThe private delivery service can tell you \nhow to get written proof of the mailing \ndate.\nSupplemental Forms 8971 \nand Schedules A\nThe value of the property to be reported \non the initial Form 8971 and the attached \nSchedules A is the fair market value of the \nasset as reported on the estate tax return. \nHowever, the final value for purposes of \nthe federal estate tax may differ from that \nreported on the estate tax return. A value \nis considered “final” when:\nThe value of the property shown on an \nestate tax return filed with the IRS isn't \ncontested by the IRS before the period of \nassessment expires;\nThe value of the property is specified by \nthe IRS and isn't timely contested by the \nestate (or other person required to file \nunder section 6018(b)); or\nThe value of the property is determined \nby a court or pursuant to a settlement \nagreement with the IRS, including the \nresolution of a claim for abatement or \nrefund.\nIf information reported on Form 8971 \nand the Schedule(s) A filed with the IRS or \nprovided to a beneficiary differs from the \nfinal value (as the result of the resolution \nof a valuation dispute or otherwise), the \nexecutor or other person required to make \nthis filing must file a supplemental Form \n8971 and affected Schedule(s) A with the \nIRS and provide an updated supplemental \nSchedule A to each affected beneficiary \nno later than 30 days after the adjustment. \nSee Where To File, earlier. On both the \nsupplemental Form 8971 and each \nsupplemental Schedule A, the \n“Supplemental Filing” box should be \nchecked and only the information that has \nchanged should be reported.\nIf the initial Form 8971 and Schedule(s) \nA identify several beneficiaries who might \nreceive the same property, the estate \nmay, but isn’t required to, file a \nsupplemental Form 8971 and Schedule(s) \nA to specify the actual distribution of that \nproperty among the identified \nbeneficiaries.\nIf the executor or other person required \nto file Form 8971 has been notified that a \nForm 706 or Form 706-NA, related to the \nForm 8971 and Schedule(s) A has been \nselected for examination, a copy of the \nsupplemental Form 8971 with attached \nsupplemental Schedule(s) A should be \nprovided to the office conducting the \nexamination.\nRounding Off to Whole \nDollars\nThe value of property should be reported \nin U.S. dollars and rounded to \nwhole-dollar amounts. To round, drop \namounts under 50 cents and increase \namounts from 50 to 99 cents to the next \ndollar. For example, $1.39 becomes $1 \nand $2.55 becomes $3. If you add two or \nmore amounts to figure an item's value, \ninclude the cents when adding the \namounts and round off only the total.\nPenalties\nNote. An executor may be subject to \npenalties for failure to file and/or furnish \ncorrect Forms 8971 and Schedule(s) A \neven if there was no tax due on the estate \ntax return.\nFailure to file correct Forms 8971 by \nthe due date (section 6721). If the \nexecutor of an estate or other person \nrequired to file Form 8971 fails to file a \ncorrect Form 8971 and/or Schedule A with \nthe IRS by the due date and reasonable \ncause isn't shown, a penalty may be \nimposed. The penalty applies if there is a \nfailure to file timely, a failure to include all \ninformation required to be shown on the \nform or schedule, a failure to include \ncorrect information on the form or \nschedule, or a failure to file a correct \nsupplemental Form 8971 and/or \nSchedule A by the due date. A complete \nForm 8971 includes all Schedule(s) A.\nOnly one penalty will apply for all \nfailures relating to a single filing of a single \nForm 8971 and the Schedule(s) A \nrequired to be filed along with it. Each \nfiling of a Form 8971 with Schedule(s) A is \na separate filing, regardless as to whether \nthe filing is of the initial Form 8971 and \nSchedule(s) A or a supplemental Form \n8971 and Schedule(s) A.\nThe amount of the penalty depends on \nwhen the correct Form 8971 with \nSchedule(s) A is filed.\nThe penalty is as follows.\n$50 per Form 8971 (including all \nSchedule(s) A) if it is filed within 30 days \nafter the due date. The maximum penalty \nis $532,000 per year (or $186,000 if the \ntaxpayer qualifies for lower maximum \npenalties, as described below).\n$260 per Form 8971 (including all \nSchedule(s) A) if it is filed more than 30 \ndays after the due date or if it isn't filed. \nThe maximum penalty is $3,193,000 per \nyear ($1,064,000 if the taxpayer qualifies \nfor lower maximum penalties, as \ndescribed below).\nAll penalty amounts shown are subject \nto adjustment for inflation.\nLower maximum penalties. You qualify \nfor lower maximum penalties if your \naverage annual gross receipts for the 3 \nmost recent tax years (or for the period \nyou were in existence, if shorter) ending \nbefore the calendar year in which the \ninformation returns were due are $5 million \nor less.\nIntentional disregard of filing require\nments. If any failure to file a correct Form \n8971 or Schedule A is due to intentional \ndisregard of the requirements to file a \ncorrect Form 8971 and Schedule(s) A, the \nminimum penalty is at least $530 per Form \n8971 and the Schedule(s) A required to be \nfiled with it, with no maximum penalty.\nInconsequential error or omission. An \ninconsequential error or omission isn't \nconsidered a failure to include correct \ninformation. An inconsequential error or \nomission doesn't prevent or hinder the IRS \nfrom processing the Form 8971 and the \nSchedule(s) A required to be filed along \nwith it. Errors and omissions that are \nnever inconsequential are those related to \na TIN, a beneficiary's surname, and the \nvalue of the asset the beneficiary is \nreceiving from the estate.\nNote. A TIN is a Social Security Number \n(SSN), an Employer Identification Number \n(EIN), an Individual Taxpayer Identification \nNumber (ITIN), or any other number used \nby the IRS in the administration of tax \nlaws. See Part II—Beneficiary Information, \nlater, for information on obtaining the TIN \nof a beneficiary of the estate.\nFailure to furnish correct Schedules A \nto beneficiaries by the due date (sec\ntion 6722). If the executor of an estate or \nother person required to file Form 8971 \nfails to provide a correct Schedule A to a \nbeneficiary and doesn't show reasonable \ncause, a penalty may be imposed. The \npenalty applies if there is a failure to \nprovide the Schedule A by the due date, a \nfailure to include all information required to \nbe shown on the schedule, a failure to \ninclude correct information on the \nschedule, or a failure to provide a correct \nsupplemental Schedule A by the due date. \nThe penalty applies for each Schedule A \nrequired to be provided.\nThe amount of the penalty depends on \nwhen a correct Schedule A is provided.\nThe penalty is as follows.\n$50 per Schedule A if it is provided \nwithin 30 days after the due date. The \nmaximum penalty is $532,000 per year (or \n$186,000 if the taxpayer qualifies for lower \nmaximum penalties, as described below).\n$260 per Schedule A if it is provided \nmore than 30 days after the due date or if \nit isn't provided. The maximum penalty is \n$3,193,000 per year ($1,064,000 if the \ntaxpayer qualifies for lower maximum \npenalties, as described below).\nAll penalty amounts shown are subject \nto adjustment for inflation.\nLower maximum penalties. You qualify \nfor lower maximum penalties if your \naverage annual gross receipts for the 3 \n2\nInstructions for Form 8971 and Schedule A\n", "most recent tax years (or for the period \nyou were in existence, if shorter) ending \nbefore the calendar year in which the \ninformation returns were due are $5 million \nor less.\nIntentional disregard of filing require\nments. If any failure to provide a correct \nSchedule A is due to intentional disregard \nof the requirements to provide correct \nSchedules A, the penalty is at least $530 \nper Schedule A with no maximum penalty.\nInconsequential error or omission. An \ninconsequential error or omission isn't \nconsidered a failure to include correct \ninformation. An inconsequential error or \nomission can’t reasonably be expected to \nprevent or hinder the beneficiary from \ntimely receiving correct information and \nusing the information to report basis on the \nbeneficiary’s own return. Errors and \nomissions that are never inconsequential \nare those related to (a) the value of the \nasset the beneficiary is receiving from the \nestate, and (b) a significant item in a \nbeneficiary's address.\nReasonable cause exception to the \npenalties for failing to file Forms 8971 \nand Schedules A and for failing to pro\nvide Schedules A to beneficiaries. The \npenalties for failing to file correct Form \n8971 and Schedules A with the IRS and \nfor failing to provide correct Schedules A \nto beneficiaries won't apply to any failure \nthat is shown to be due to reasonable \ncause and not to willful neglect. In general, \nit must be shown that the failure was due \nto an event beyond the taxpayer’s control \nor due to significant mitigating factors. It \nmust also be shown that the executor or \nother person required to file acted in a \nresponsible manner and took steps to \navoid the failure.\nPenalties for Inconsistent \nFiling\nBeneficiaries who report basis in property \nthat is inconsistent with the amount on the \nSchedule A may be liable for a 20% \naccuracy-related penalty under section \n6662.\nObtaining Forms and \nPublications To File or Use\nYou can access the IRS website 24 hours \na day, 7 days a week, at IRS.gov to:\nDownload forms, instructions, and \npublications;\nOrder IRS products;\nResearch tax questions;\nSearch publications by topic or \nkeyword; and\nSign up to receive local and national tax \nnews by email.\nSpecific Instructions\nComplete Form 8971 and each attached \nSchedule A in its entirety. A form or \nschedule filed with the IRS without entries \nin each field won't be processed. A form \nwith an answer of “unknown” won't be \nconsidered a complete return.\nPart I — Decedent and \nExecutor Information\nLine 3. Enter the SSN of the decedent. If \nthe decedent didn't have an SSN, the \nexecutor (or other person required to file \nForm 706) should obtain one for the \ndecedent by filing Form SS-5, Application \nfor a Social Security Card. You can get \nForm SS-5 online at \nwww.socialsecurity.gov or by calling the \nSSA at 1-800-772-1213.\nLine 4. If there is more than one executor, \nenter the name of one executor and see \nthe instructions for line 8.\nLine 6. Provide only the TIN of the \nexecutor listed on line 4 and see the \ninstructions for line 8.\nLine 7. Provide only the address of the \nexecutor listed on line 4. Use Form 8822, \nChange of Address, to report a change of \nthe executor’s address. Also, see the \ninstructions for line 8.\nLine 8. Check the box and attach a \nstatement with the name, address, \ntelephone number, and TIN of each \nexecutor (if any) other than the one named \non line 4.\nLine 9. If the executor made an election \non the estate tax return to use alternate \nvaluation under section 2032, provide the \nalternate valuation date.\nPart II — Beneficiary \nInformation\nA beneficiary is an individual, trust, or \nother estate who has acquired (or is \nexpected to acquire) property from the \nestate. If the executor is also a beneficiary \nwho has acquired (or is expected to \nacquire) property from the estate, the \nexecutor is a beneficiary for purposes of \nthe Form 8971 and Schedule A.\nColumn A. Enter the name of each \nindividual, trust, or other estate that \nacquired (or is expected to acquire) \nproperty from the estate. Retain a copy of \nthe Form 8971 (including all attached \nSchedule(s) A) for the estate’s records.\nColumn B. Enter the TIN of each \nbeneficiary listed. If the executor of the \nestate solicited a beneficiary's TIN in \nwriting and hasn’t received it, enter \n“requested” and attach a copy of the \nsolicitation to Form 8971 to avoid inquiries \nfrom the IRS. A supplemental Form 8971 \nand corresponding Schedule A must be \nfiled with the IRS once the TIN has been \nobtained.\nNote. Some foreign beneficiaries may not \nbe required to provide a TIN to the estate. \nIf the foreign beneficiary isn’t required to \nprovide a TIN, enter “Not Required” in the \nTIN entry space.\nColumn D. For each beneficiary, enter \nthe date on which the executor gave \nSchedule A to the beneficiary. See Where \nTo File, earlier.\nReturn preparer. Permission to discuss \nthe Form 8971 is limited to the information \nreported on (or required to be reported on) \nthe Form 8971 and attached Schedule(s) \nA and doesn't authorize the return \npreparer to represent the estate before the \nIRS or to enter into any agreements with \nthe IRS regarding the Form 8971 and \nattached Schedule(s) A.\nComplete and attach Form 2848, \nPower of Attorney and Declaration of \nRepresentative, if the executor would like \nthe return preparer to represent the estate \nbefore the IRS with respect to the Form \n8971 and Schedule(s) A or any other \nmatter related to the estate. Completing \nForm 2848 may authorize the person \ndesignated on that form to sign \nagreements, consents, waivers, or other \ndocuments.\nNote. When completing Form 2848, \nremember the executor, not the estate, is \nthe “taxpayer” to be listed in line 1, and the \nTIN listed should also be the executor's \nTIN. Also, when filling out line 3, enter \n“Civil Penalties” in the Description of the \nMatter column, “Form 8971/Schedule A” in \nthe Tax Form Number column, and the \ndecedent's date of death using the \nfour-digit year and two-digit month as \n“YYYYMM” in the Year(s) or Period(s) \ncolumn.\nAnyone who is paid to prepare the \nForm 8971 and/or any Schedule A must \nsign the form as a paid preparer and give \na copy of the completed Form 8971 and/or \nSchedule(s) A to the executor required to \nfile Form 706 or Form 706-NA.\nNote. A paid preparer may sign original or \namended returns by rubber stamp, \nmechanical device, or computer software \nprogram.\nSignature and Verification\nAll executors shown on Form 8971 and \nlisted on any attached statement are \nresponsible for the reporting requirements \nrelated to Form 8971 and Schedule(s) A. \nHowever, it is enough for only one of the \nexecutors to sign Form 8971.\nForm 8971 is signed under penalties of \nperjury and all executors are responsible \nfor the information included on Form 8971 \nand Schedule(s) A as filed with the IRS \nand Schedules A provided to \nbeneficiaries. All executors are also liable \nfor all applicable penalties.\nInstructions for Form 8971 and Schedule A\n3\n", "Schedule A — Information \nRegarding Beneficiaries \nAcquiring Property From a \nDecedent\nExecutors of estates filing Form 8971 are \nrequired to complete a Schedule A for \neach beneficiary that acquired (or is \nexpected to acquire) property from the \nestate. You will need a copy of the Form \n706 or Form 706-NA filed by the estate of \nthe decedent to complete this schedule. \nAll property acquired (or expected to be \nacquired) by a beneficiary must be listed \non that beneficiary’s Schedule A. If the \nexecutor hasn't determined which \nbeneficiary is to receive an item of \nproperty as of the due date of the Form \n8971 and Schedule(s) A, the executor \nmust list all items of property that could be \nused, in whole or in part, to fund the \nbeneficiary’s distribution on that \nbeneficiary’s Schedule A. (This means \nthat the same property may be reflected \non more than one Schedule A.) A \nsupplemental Form 8971 and \ncorresponding Schedule(s) A may, but \naren’t required to, be filed once the \ndistribution to each such beneficiary has \nbeen made.\nNote. A cash bequest acquired (or \nexpected to be acquired) by a beneficiary \nisn’t considered reportable property for \npurposes of Form 8971/Schedule A.\nUse and duplicate page A-2 \n(Schedule A—Continuation Sheet) if \nadditional space is needed to list the \nproperty acquired (or expected to be \nacquired) by a beneficiary. Attach a copy \nof each completed Schedule A to Form \n8971 and submit to the IRS. Provide a \ncopy of each Schedule A only to the \nbeneficiary named on that Schedule A. Do \nnot provide a copy of the Form 8971 to a \nbeneficiary. See the instructions under \nWhere To File, earlier.\nColumn A. Number the items received by \nthe beneficiary. Continue this numbering \non page A-2 of the \nSchedule A—Continuation Sheet (if \nnecessary).\nColumn B. Use the same description in \ncolumn B that the executor used for the \nproperty on the Form 706 or Form \n706-NA. Include in column B the schedule \nand item number where the property was \nreported on Form 706 or Form 706-NA, as \napplicable.\nIf the beneficiary acquired (or is \nexpected to acquire) a joint interest, \nfractional interest, or any other interest in \nproperty which is less than 100% of the \ninterest reported on the estate tax return, \nindicate the interest in the property the \nbeneficiary will acquire.\nListings of bulk assets may be attached \nto Schedule A in lieu of a detailed \ndescription of each item that has been \nacquired (or is expected to be acquired) \nby a beneficiary. The listing should consist \nof a related property (for example, stocks \nheld in a single brokerage account) and \nonly include information relevant to basis \nreporting such as name/description of the \nproperty, value, and valuation date. Do not \nattach property appraisals to Schedule A.\nFor more information on details to be \nincluded by asset type or schedule, see \nthe Instructions for Form 706 or Form \n706-NA.\nColumn C. An entry (Y or N) is required \nin this column for each asset. Indicate “Y” \nonly if estate tax was generated and the \nasset contributed to the estate tax (for \nexample, the asset wasn't subject to a \nmarital or charitable deduction).\nGenerally, any property that qualifies \nfor a marital deduction under section 2056 \nor 2056A or a charitable deduction under \nsection 2055 won't generate estate tax \nand “N” should be indicated.\nColumn D. Generally, the valuation date \nof property will be the decedent’s date of \ndeath. If the estate elected to use an \nalternate valuation date, list the value of \nthe property on the alternate valuation \ndate. See section 2032 for additional \nguidance.\nColumn E. List the value reported on \nForm 706 or Form 706-NA. The value \nreported in column E should be the fair \nmarket value as of the decedent's date of \ndeath or any alternate valuation date used \nfor the estate tax return. This value \nshouldn’t reflect any post-death \nadjustment in value. The full fair market \nvalue of the property acquired (or \nexpected to be acquired) by the \nbeneficiary is to be reported in column E. \nThis value shouldn’t factor in mortgages, \nnon-recourse indebtedness, or other \ndecreases in equity.\nFor partial interests of property, \n(including life estates and usufructs) the \nvalue reported should reflect the \nproportional value of the partial interest for \neach beneficiary. For example, an estate \nhas property valued on the Form 706 at \n$400,000. The property is being \ndistributed to Beneficiary 1, receiving a \n75% interest in the property, and \nBeneficiary 2, receiving a 25% interest in \nthe property. Schedule A, Part II, column E \nshould reflect $300,000 on the Schedule A \nfor Beneficiary 1 and $100,000 on the \nSchedule A for Beneficiary 2. If the value \nreported on a Schedule A that has already \nbeen filed with the IRS or provided to a \nbeneficiary changes (as a result of the \nresolution of a valuation issue or \notherwise), you must file a supplemental \nForm 8971 and associated Schedule(s) A \nwith the IRS and provide an updated \nSchedule A to each affected beneficiary \nno later than 30 days after the adjustment.\nPrivacy Act and Paperwork Reduction \nAct Notice. We ask for the information on \nthis form to carry out the Internal Revenue \nlaws of the United States. You are \nrequired to give us the information. We \nneed it to ensure that you are complying \nwith these laws and to allow us to figure \nand collect the right amount of tax. \nSections 6035 and 6109, and the \nregulations require you to provide this \ninformation.\nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103. \nHowever, section 6103 allows or requires \nthe Internal Revenue Service to disclose \ninformation from this form in certain \ncircumstances. For example, we may \ndisclose information to the Department of \nJustice for civil or criminal litigation, and to \ncities, states, the District of Columbia, and \nU.S. commonwealths or possessions for \nuse in administering their tax laws. We \nmay also disclose this information to other \ncountries under a tax treaty, to federal and \nstate agencies to enforce federal non-tax \ncriminal laws, or to federal law \nenforcement and intelligence agencies to \ncombat terrorism. Failure to provide this \ninformation, or providing false information, \nmay subject you to penalties.\nThe time needed to complete and file \nthis form and related schedules will vary \ndepending on individual circumstances. \nThe estimated average time is:\nRecordkeeping\n. . . . . . . .\n3 hr., 49 min.\nLearning about the law or the \nform\n. . . . . . . . . . . . . . .\n42 min.\nPreparing, copying, \nassembling, and sending the \nform to the IRS\n. . . . . . . .\n47 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, \nwe would be happy to hear from you. You \ncan send us comments from www.irs.gov/\nformspubs/. Click on “More Information” \nand then on “Give us feedback.” You can \nalso send your comments to the Internal \nRevenue Service, Tax Forms and \nPublications Division, 1111 Constitution \nAve. NW, IR-6526, Washington, DC \n20224. Do not send the tax form to this \naddress. Instead, see Where To File, \nearlier.\n4\nInstructions for Form 8971 and Schedule A\n" ]
p7005.pdf	0416 Publ 7005 (PDF)	https://www.irs.gov/pub/irs-pdf/p7005.pdf	[ "CYCLE A Submission Period – 02/01/2016 – 01/31/2017\nEmployee\nBenefit\nPlans\nExplanation No. 10\nAffiliated \nService Group\nNote: \nPlans submitted during the Cycle E submission period \nPlans submitted during the Cycle A submission period \nmust satisfy the applicable changes in plan qualification \nrequirements listed in Section IV of Notice 2015-84, 2015-\n52 I.R.B. 1 (the 2015 Cumulative List).\nThis publication contains copies of:\nForm 8388, Worksheet 10 \nForm 8400, Deficiency Checksheet 10\nThese forms are included as examples only\nand should not be completed and returned \nto the Internal Revenue Service.\nPublication 7005 (Rev. 4-2016) Catalog Number 48752V Department of the Treasury Internal Revenue Service www.irs.gov\nThe technical principles in this publication may be changed \nby future regulations or guidelines.\nWorksheet Number 10 (Form 8388) and this explanation are \ndesigned to aid the specialist in identifying and resolving is\nsues pertaining to affiliated service groups as defined under \nsection 414(m) of the Code.\nThe general rule of section 414(m) is that employees of em\nployers that are members of an affiliated service group are \nconsidered to be employed by a single employer for purposes \nof certain provisions of section 401(a), and sections 408(k), \n408(p), 410, 411, 415 and 416.\n", "CYCLE A Submission Period – 02/01/2016 – 01/31/2017\nPage 2\nI. Required Information\nIf the information described in section 5.01 of Rev. Proc. 85-43, 1985-2 C.B. 501, has not been submitted with the application and there \nare indications that the plan may be subject to section 414(m), the information should be requested. If it is not submitted within a rea\nsonable period of time, this worksheet should not be completed. If the plan is otherwise qualified, a favorable determination letter should \nbe issued without a caveat addressing section 414(m). See IRM 7.11.1.26. In such instances, the employer may not rely on the letter for \nqualification of the plan under section 414(m). \nII. Management Organizations\nLine a. Under section 414(m)(5) of the Code, two or more organizations comprise an affiliated service group if the principal business of \none of the organizations is performing management functions on a regular and continuing basis for the other organization(s) (or organiza\ntions related to the other organization (s)). Note that there is no requirement of common ownership of the managing and managed entities, \nunlike organizations affiliated under other provisions of section 414(m). \nWhether an organization’s principal business is performing management functions on a regular and continuing basis for another organiza\ntion is essentially a facts and circumstances question. Factors to be considered in making this determination could include the percentage \nof the organization’s gross receipts that are derived from performing management functions for the other organization and the amount \nof time individuals actually spend performing these functions. A sufficient period of time (e.g., more than one year) must be considered \nto ensure that the “regular and continuing basis” condition is met. Of course, the particular activities and services that the organization \nprovides for the other organization must also be considered in order to determine that these activities and services are in the nature of \nmanagement functions. \nLine b. A affiliated service group under section 414(m)(5) will not exist unless the management functions performed by the one organi\nzation for the other organization are functions that have historically been performed by employees, including partners or sole proprietors. \nManagement functions will be considered to be of a type historically performed by employees if, in other organizations in the same busi\nness field, it is not unusual for such functions to have been performed by employees. Conference Committee Report on the Tax Equity \nand Fiscal Responsibility Act of 1982. \nIII. A Organizations\nLines a., b., c., and d. Under section 414(m)(2) of the Code, an organization must be a service organization in order to be considered a \n“First Service Organization” (FSO) or an A Organization (A-Org.) within the meaning of section 414(m)(2)(A). The term “service organi\nzation” is defined in section 1.414(m)-2(f) of the proposed regulations. It includes organizations in which capital is not a material income \n \nproducing factor and organizations engaged in one of the specific service fields listed in section 1.414(m)-2(f)(2) regardless of whether \ncapital is a material income-producing factor. \nFor purposes of the A-Org. test only, an FSO must be either a partnership or a professional service corporation. See section 1.414(m)-1(c) \nof the proposed regulations. If the A-Org is a \nshareholder or partner in the FSO, and either regularly performs services for the FSO or is regularly associated with the FSO in providing \nservices to third parties, then the organizations are an affiliated service group under section 414(m)(2) of the Code. See section 1.414(m)-\n2(b) of the proposed regulations. \nIV. B Organizations \nLine a. In order to be a B Organization, a significant portion of the organization’s business must be the performance of services for an \nFSO, for one or more A-Orgs. determined with respect to the FSO, or for both. The services must be of a type historically performed by \nemployees in the service field of the FSO or the A-Orgs. Note that an organization may be a B-Org. even though it does not qualify as a \nservice organization within the meaning of section 414(m)(3) of the Code. See section 1.414(m)-2(c) of the proposed regulations. \nLine b. In addition to satisfying Part IV.a. of the worksheet, 10 percent or more of the interests in the potential B-Org. must be held by \npersons who are highly compensated employees (within the meaning of section 414(q)) of a potential FSO or A-Org. \nLine c. The test for services that are of the type “historically performed” by employees in that service field is found in section 1.414(m)-\n2(c)(3) of the proposed regulations. It is, essentially, a facts and circumstances question stating that a service is deemed historically \nperformed if, as of December 13, 1980, it was not unusual for employees to perform such functions. \nLine d. The services performed by the B-Org. must be “significant.” A service receipts safe harbor test in the proposed regulations pro\nvides that if less than five percent of all receipts derived from an organization’s performance of services originates with the potential FSO \nor A-Orgs. of the potential FSO, then such amounts are not considered a “significant portion” of the business of the potential B-Org. within \nthe meaning of section 414(m)(2)(B)(i) of the Code. See section 1.414(m)- 2(c)(2)(ii) of the proposed regulations. \nLine e. If 10 percent or more of a potential B-Org.’s total receipts from all sources are derived from the potential FSO, or A-Orgs. of the \npotential FSO, that percentage of gross receipts is deemed significant under section 414(m)(2)(B)(i) of the Code. See section 1.414(m)-\n2(c)(2)(iii) of the proposed regulations. \n", "CYCLE A Submission Period – 02/01/2016 – 01/31/2017\nPage 3\nLine f. If more than five percent of service receipts but less than 10 percent of gross receipts of a potential B-Org. are derived from a \npotential FSO and its A-Orgs., then the determination of whether the amount is a significant portion of the potential B-Org.’s business is \nbased on the relevant facts and circumstances. See section 1.414(m)-2(c)(2)(i) of the proposed regulations. \nV. Qualification Requirements\nIf the answer was “yes” in Part II.b., Part III.d., or Part IV.e. or f., the organizations to which the “yes” answers apply comprise one or \nmore affiliated service groups. The questions in Part V of the worksheet pertain to the qualified status of the plans of organizations that \nare affiliated service group members. \n", "This form is provided as an example only and should not be \ncompleted or returned to the Internal Revenue Service.\nCYCLE A Submission Period – 02/01/2016 – 01/31/2017\nEmployee Benefit Plan \nAffiliated Service Groups \n(Worksheet Number 10 – Determination of Qualification)\nForm 8388 (Rev. 4-2016)\nCatalog Number 62580V\npublish.no.irs.gov\nDepartment of the Treasury - Internal Revenue Service\nInstructions – All items must be completed. Completed unless otherwise indicated. In the absence of further instructions, a “Yes” \nanswer generally indicates a favorable conclusion is warranted while a “No: answer indicates a problem exists. Please use the space \non the worksheet to explain any “no” answer. (Numbers in brackets refer to EDS paragraph numbers.) See Publication 7005, \nExplanation 10, for guidance in completing this form.\nThe technical principles in this worksheet may be changed by future regulations or guidelines\nName of plan\nI. Required Information\nPlan Reference\nYes\nNo\nN/A\na. Has the employer submitted all the information indicated in section 5.01 of Rev. \nProc. 85-43 that is needed for a determination as to the effect of section 401(m) \nupon the plan’s qualified status? (If the answer is “No,” do not complete the \nremainder of this worksheet.) [1002]\nII. Management Organizations\nPlan Reference\nYes\nNo\nN/A\na. Is the principal business of one of the organizations involved in this request the \nperformance of management functions on a regular and continuing basis for \nanother organization? (“Another organization” includes one or more organizations \nrelated within the meaning of section 144(a)(3) of the Code.) (If the answer is “No,” \nproceed to Part III.) [1011] \nb. Is the management function being performed in this case the type historically \nperformed by employees of organizations in the same line of business as the \nmanaged entity? (If the answer is “Yes,” the organization and any organizations \nreceiving the services are members of an affiliated service group, and Part V of this \nworksheet must be completed. If the answer is “No,” there is no affiliated service \ngroup formed by reason of section 414(m)(5) of the Code; proceed to Part III.) \n[1012]\nIII. A Organizations\nPlan Reference\nYes\nNo\nN/A\na. Are at least two members of the potential affiliated service group service \norganizations? (If the answer is “No,” proceed to Part IV.) [1021]\nb. Is at least one member of the potential affiliated service group a partnership or \nprofessional service corporation that is a service organization (potential First \nService Organization, or FSO)? (If the answer is “No,” proceed to Part IV.) [1022]\nc. Is at least one of the service organizations that are members of the potential \naffiliated service group a shareholder or partner in the potential FSO? (If the answer \nis “No,” proceed to Part IV.) [1023]\nd. Does the service organization referred to in III.c that is a shareholder or partner in the potential FSO either: \n(i) Regularly perform services for the potential FSO, or\n(ii) Regularly associate with the potential FSO in providing services to third parties? \n[1024]\n(If the answer to either (i) or (ii) is “Yes,” an affiliated service group is formed and Part V of this worksheet must be completed. The partnership or \nprofessional service corporation referred to in III.b is an FSO and the service organization referred to in III.d is an A Org.)\nIV. B Organizations \nPlan Reference\nYes\nNo\nN/A\na. Is one or more of the service organizations (potential FSOs and/or A-Orgs.) \nreceiving services from another organization that is also a potential member of the \naffiliated service group and not an FSO or A-Org? (If the answer is “No,” proceed to \nPart V.) [1031]\nb. Do highly compensated employees of the potential FSO or A-Org. own, actually or \nconstructively, in the aggregate, 10 percent or more of one or more organizations \nfrom which the potential FSO or A-Org. receives services? (If the answer is “No,” do \nnot complete the remainder of Part IV.) [1044]\n", "This form is provided as an example only and should not be \ncompleted or returned to the Internal Revenue Service.\nPage 2\nCYCLE A Submission Period – 02/01/2016 – 01/31/2017\nCatalog Number 62580V\nForm 8388 (Rev. 4-2016)\npublish.no.irs.gov\nDepartment of the Treasury - Internal Revenue Service\nIV. B Organizations - Continued\nPlan Reference\nYes\nNo\nN/A\nc. Are the services performed for the potential FSO, or any A-Org. of that organization, \nthe type of services historically performed by employees in the service field of the \nFSO and/or A-Org.? (If the answer is “No” for any potential B-Org., do not complete \nthe remainder of Part IV for that organization.) [1033]\nd. Is the potential B-Org’s Service Receipts Percentage at least 5 percent? (Do not \ncomplete the remainder of Part IV for any potential B-Org for which the answer is \n“No.”) [1034]\ne. Is the potential B-Org’s Total Receipts Percentage 10 percent or more? (If the \nanswer is “Yes,” the organization is a B-Org and Part V of this worksheet must be \ncompleted. If the answer is “No” for any organization being considered, complete \nquestion f.) [1035]\nf. If the receipts from services provided to the potential FSO or its A-Orgs are equal to \nor greater than 5 percent of the potential B-Org’s total receipts from services, but \nless than 10 percent of total receipts, then, based on facts and circumstances, is \nthat portion of the services rendered to the potential FSO a significant portion of \ntotal services rendered by the potential B-Org? [1036]\nV. Qualification Requirements\nPlan Reference\nYes\nNo\nN/A\n(If the answer is “Yes” in Part II.b., Part II.d., or Part IV.e. or f., the organizations to which the “Yes” answers apply comprise one or more affiliated \nservice groups and the questions in this part must also be answered.)\na. Does the plan’s definition of “employer” include all employers that are members of \nthe affiliated service group or groups of which the employer is a member? [1041]\nb. Considering all employees of all organizations that are members of an affiliated service group with the applicant (pursuant to Parts \nII, III, or IV.e. and f. above) as employed by the employer, does the plan of each applicant organization meet the requirements of \nsections: [1043]\n(i) 401(a)(3)\n(ii) 401(a)(5)\n(iii) 401(a)(7)\n(iv) 401(a)(16)\n(v) 401(a)(17)\n(vi) 401(a)(26)\n(vii) 410\n(viii) 411\n(ix) 415\n(x) 416\n(xi) 408(k)\n", "This form is provided as an example only and should not be \ncompleted or returned to the Internal Revenue Service.\nCYCLE A Submission Period – 02/01/2016 – 01/31/2017\nEmployee Plan Deficiency Checksheet\nAttachment Number 10\nAffiliated Service Groups\nForm 8400 (Rev. 4-2016)\nCatalog Number 63080A\npublish.no.irs.gov\nDepartment of the Treasury - Internal Revenue Service\nFor IRS Use\nPlease furnish the amendment(s) requested in the section(s) checked below.\n1002\nI.a.\nYour application contains information indicating that your organization may be a member of an affiliated service \ngroup within the meaning of section 414(m) of the Internal Revenue Code. To obtain a full determination on this \nissue, send all information indicated in section 5.01 of Rev. Proc. 85-43, 1985-2 C.B. 501. Specifically, the \ninformation requested in section \n is needed. \n1011\nII.a.\nSend information showing, on the basis of all relevant facts and circumstances, whether or not the principal \nbusiness of any of the organizations is the performance of management services, on a regular and continuing \nbasis, for another organization (or organization related to the other organization). IRC section 414(m)(5)(A).\n1012\nII.b.\nShow whether or not the management functions performed by the management organization for the managed \nentity are the type that, in the business field of the managed entity, have historically been performed by \nemployees, including partners and sole proprietors. See Conference Committee Report on the Tax Equity and \nFiscal Responsibility Act of 1982.\n1021\nIII.a.\nShow whether or not one or more of the organizations in the potential affiliated service group is a service \norganization. (Also discussed in section 1.414(m)-2(f) of the proposed regulations.)\n1022\nIII.b.\nShow whether or not one or more members of the potential affiliated service group is a partnership or \nprofessional service corporation that is a service organization. IRC section 414(m)(2)(A).\n1023\nIII.c.\nShow whether or not a partnership or professional service corporation that is a service organization and a \nmember of the potential affiliated service group is owned, in whole or in part, by one or more other members of \nthe potential affiliated service group that is also a service organization. IRC section 414(m)(2)(A).\n1024\nIII.d.\nShow whether any of the shareholders or partners that are service organizations either: (i) regularly perform \nservices for another organization in which they own an interest, or (ii) regularly associate with that organization \nin providing services to third parties. IRC section 414(m)(2)(A).\n1031\nIV.a.\nPlease show whether one or more of the service organizations (a potential First Service Organization or a \npotential A Organization) in the potential affiliated service group receives service from another organization that \nis also a potential member of the affiliated service group and not an A Organization. IRC section 414(m)(2)(B). \n(Also discussed in section 1.414(m)-2(b) and (c) of the proposed regulations.)\n1044\nIV.b.\nShow whether or not highly compensated employees of a potential First Service Organization own, actually or \nconstructively, in the aggregate, 10 percent or more of one or more organizations from which the potential First \nService Organization receives services. IRC sections 414(m)(2)(B) and 318(a). (Also discussed in section 1.414\n(m)-2(c) of the proposed regulations.)\n1033\nIV.c.\nShow whether or not, as of December 13, 1980, it was or was not unusual for employees of organizations in the \nservice field of the potential First Service Organization, and any A Organization associated with that potential \nFirst Service Organization, to perform the services now received by the organization from another entity. \n(Discussed in section 1.414(m)-2(c)(3) of the proposed regulations.)\n1034\nIV.d.\nShow whether at least 5 percent of all receipts of the potential B Organization derived from performing service \nfor others are earned performing service for the potential First Service Organization (FSO) and any A \nOrganization of the potential FSO. (Discussed in section 1.414(m)-2(c)(2)(ii) of the proposed regulations.)\n1035\nIV.e.\nShow whether or not 10 percent or more of the potential B Organization's gross receipts are derived from \nperforming service for the potential First Service Organization or its A Organizations. (Discussed in section \n1.414(m)-2(c)(2)(iii) of the proposed regulations.)\n1036\nIV.f.\nBased on all relevant facts and circumstances, demonstrate whether or not the portion of the services rendered \nto the potential First Service Organization and/or its A Organization is a significant portion of the total services \nrendered by the potential B Organization. Proposed Regs. section 1.414(m)-2(c)(2)(i).\n1041\nV.a.\nSection\n of the plan, defining employer, should be amended to include all employers that are members \nof the affiliated service group or groups of which the employer is a member. IRC section 414(m)(1). \n1043\nV.b.\nShow that the plan of each applicant organization meets the requirements of Internal Revenue Code sections \n401(a)(3), (4), (7), (16), (17) and (26) and sections 408(k), 408(p), 410, 411, 415 and 416, considering all \nemployees of all organizations that are members of an affiliated service group with the applicant as employed \nby the same employer. IRC section 414(m)(4).\n" ]
f1000.pdf	0916 Form 1000 (PDF)	https://www.irs.gov/pub/irs-pdf/f1000.pdf	[ "Form 1000 \n(Rev. September 2016) \nDepartment of the Treasury \nInternal Revenue Service \nOwnership Certificate \n \n▶ Information about Form 1000 is at www.irs.gov/uac/about-form-1000.\nOMB No. 1545-0054 \nTo be used by a U.S. citizen, resident individual, fiduciary, partnership, or nonresident partnership all of whose members are citizens or residents, in connection with \ninterest on bonds of a corporation containing a tax-free covenant and issued before January 1, 1934. \nOwner of bonds \nU.S. identifying number \nName of withholding agent \nEmployer identification number\nAddress of owner (number and street, city or town, state or province, country, ZIP or \nforeign postal code) \nU.S. address of withholding agent (number and street, city or town, state, and \nZIP code) \nI CERTIFY that to the best of my knowledge and belief, the \ninformation entered on this form is correct. \nName of bond and date of issue \nDate interest due \nDate interest paid \nSignature of owner, fiduciary, trustee, or agent \nAddress of fiduciary, trustee, or agent (number and street, city or \ntown, state or province, ZIP or foreign postal code)\nIf an estate or trust, enter name \nClasses of Bond Owners \nGross Amount \nof Interest Paid \nTax \nAssumed \n(2%) \n1 \n \n(a) Individual, estate, or trust, whose taxable income \nexceeds the deductions for exemptions; or (b) \npartnership .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$ \n$ \n2 Individual, estate, or trust, whose taxable income \ndoes not exceed the deduction for exemptions .\n.\n$ \nNo tax paid \nby corporation \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 17097D \nForm 1000 (Rev. 9-2016) \n", "Form 1000 (Rev. 9-2016) \nPage 2 \nInstructions for Owner, Fiduciary, Trustee, or \nAgent \nUse a separate Form 1000 for each issue of bonds. If amended \ncertificates are necessary, forward them to the withholding agent by \nFebruary 1 of the following year.\nWhere to file. File this form with the withholding agent for interest \npayments on bonds that have a tax-free covenant and that were \nissued before 1934 by a domestic corporation or a resident or \nnonresident foreign corporation. \nInstructions for Withholding Agents \nUse Form 1042 to summarize Forms 1000. Do not send Form 1000 \nto the IRS. Keep Form 1000 for at least 4 years after the end of the \nlast calendar year in which the income the form applies to is paid. \nIf a nonresident foreign corporation with a fiscal or paying agent \nin the United States issues the obligation, modify Form 1000 to \nshow the name and address of the nonresident debtor corporation \nin addition to the name and address of the U.S. fiscal or paying \nagent. \nPaperwork Reduction Act Notice. We ask for the information on \nthis form to carry out the Internal Revenue laws of the United\nStates. You are required to give us the information. We need it to \nensure that you are complying with these laws and to allow us to \nfigure and collect the right amount of tax. \nYou are not required to provide the information requested on a \nform that is subject to the Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or records relating to a \nform or its instructions must be retained as long as their contents \nmay become material in the administration of any Internal Revenue \nlaw. Generally, tax returns and return information are confidential, \nas required by Internal Revenue Code section 6103. \nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated average \ntime is: Recordkeeping, 3 hr., 6 min.; Learning about the law or \nthe form, 6 min.; Preparing the form, 9 min. \nIf you have comments concerning the accuracy of this time \nestimate or suggestions for making this form simpler, we would be \nhappy to hear from you. You can send us comments from \nwww.irs.gov/formspubs. Click on “More Information” and then on \n“Give us feedback.” You can write to the Internal Revenue Service, \nTax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. Do not send this form to this address. \nInstead, see Where to file, earlier. \n" ]
f1120idq.pdf	0916 Form 1120-IC-DISC (Schedule Q) (PDF) 1	https://www.irs.gov/pub/irs-pdf/f1120idq.pdf	[ "SCHEDULE Q \n(Form 1120-IC-DISC)\n(Rev. September 2016)\nDepartment of the Treasury \nInternal Revenue Service \nBorrower’s Certificate of Compliance \nWith the Rules for Producer’s Loans\n▶ Attach to Form 1120-IC-DISC.\n▶ Information about Form 1120-IC-DISC and its separate instructions is at www.irs.gov/form1120icdisc.\nOMB No. 1545-0123\nFor tax year beginning\n and ending\nName of IC-DISC\nEmployer identification number\nName of borrower\nEmployer identification number\nAddress of borrower (number and street)\nCity or town, state or province, and ZIP or foreign postal code\nNote: An IC-DISC may establish that the borrower has met the limitation and increased investment requirements of \nsections 993(d)(2) and (3) by attaching to its return either (a) Schedule Q (Form 1120-IC-DISC), or (b) a written statement \nof compliance of the borrower certified by a certified public accountant.\nUnder penalties of perjury, I certify that the loan \nreceived from the above-mentioned IC-DISC qualifies \nas a producer’s loan for the following reasons.\nA. Limitation Rule. The amount of this loan, when added \nto the unpaid balance of all of our other qualified \nproducer’s loans outstanding at the time this loan was \nmade, does not exceed:\n1a. The amount of our adjusted basis (at the beginning \nof our tax year in which the loan was made) in plant, \nmachinery, and equipment, and supporting \nproduction facilities in the United States; plus\n1b. The amount of property held primarily for sale, lease, \nor rental to our customers in the ordinary course of \nour trade or business at the beginning of our tax \nyear; plus\n1c. The aggregate amount of our research and \nexperimental expenditures (within the meaning of \nsection 174) in the United States during all \npreceding tax years beginning after December 31, \n1971; multiplied by\n2. The percentage which our receipts during the 3 tax \nyears immediately preceding the tax year in which \nthe loan was made from the sale, lease, or rental \noutside the United States of property which would \nbe export property (determined without regard to \nsection 993(c)(2)(C) or (D)) if held by an IC-DISC, is \nof the gross receipts during such 3 tax years from \nthe sale, lease, or rental of property held by us \nprimarily for sale, lease, or rental to our customers \nin the ordinary course of our trade or business.\nB. Increased Investment Requirement. The amount of \nthis loan, when added to the unpaid balance of all of our \nproducer’s loans made during our tax year, does not \nexceed:\n1. The amount by which the sum of the adjusted basis \nof our assets described in 1a and 1b above on the \nlast day of the tax year during which this loan was \nmade exceeds the adjusted basis of those assets \non the first day of such tax year; plus\n2. The aggregate amount of our research and \nexperimental expenditures (within the meaning of \nsection 174) in the United States during such tax \nyear.\n▲\nDate (MM/DD/YYYY)\n▲\nSignature of officer\n▲\nType or print name and title\nFor Paperwork Reduction Act Notice, see the \nInstructions for Form 1120-IC-DISC.\nwww.irs.gov/form1120icdisc\nCat. No. 11479D\nSchedule Q (Form 1120-IC-DISC) (Rev. 9-2016)\n" ]
f4876a.pdf	0916 Form 4876-A (PDF) 1	https://www.irs.gov/pub/irs-pdf/f4876a.pdf	[ "Form 4876-A\n(Rev. September 2016)\nDepartment of the Treasury \nInternal Revenue Service \nElection To Be Treated as an \nInterest Charge DISC\n ▶ Information about Form 1120-IC-DISC and its separate instructions is at www.irs.gov/form1120icdisc.\nOMB No. 1545-0123\nPart I\nThe corporation named below elects to be treated as an interest charge domestic international sales corporation \n(IC-DISC) for income tax purposes. All of the corporation’s shareholders must consent to this election.\nName of corporation\nNumber, street, and room or suite no. (or P.O. box if mail is not delivered to street address)\nCity or town, state, and ZIP code\nA Employer identification number\nB Principal business classification (see \n instructions)\nC Tax year of IC-DISC: Must use tax year of shareholder (or shareholder group) with the highest \n percentage of voting power (see instructions). Enter ending month and day ▶\nD Name of person who may be called for \n information: (optional)\nTelephone number:\nE Election is to take effect for the tax year beginning \n (month, day, year)\nF Date corporation began doing business\nG Name and address (including ZIP code) of each shareholder (or expected \nshareholder) at the beginning of the tax year the election takes effect and when \nthe election is filed.\nHa Number of \nshares of stock \nheld on first day \nof year of election\nHb Number of \nshares of stock \nheld on date \nconsent is made\nI Identifying number \n(see instructions)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nTotal. Enter total shares for all shareholders (include shares of shareholders listed on \nany attachments) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nUnder penalties of perjury, I declare that the corporation named above has authorized me to make this election for the corporation to be treated as an IC-DISC and that the \nstatements made are to the best of my knowledge and belief true, correct, and complete.\nSignature and Title of Officer ▶\nDate\n ,\nPart II\nShareholders’ Consent Statement. Part II may be used instead of attachments. For this election to be valid, each \nshareholder must sign and date below or attach a separate consent to this form (see instructions).\nWe, the undersigned shareholders, consent to the election of the corporation named above to be treated as an IC-DISC. Our consent is irrevocable and is binding upon all \ntransferees of our shares in this corporation.\nSignature of shareholder and date. (If consent involves transferred shares, attach a schedule showing the name and address of the holder of the shares at the beginning of \nthe tax year and the number of shares for which the consent is made.)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nFor Paperwork Reduction Act Notice, see page 2.\nCat. No. 62075X\nForm 4876-A (Rev. 9-2016)\n", "Form 4876-A (Rev. 9-2016)\nPage 2\nFuture Developments\nFor the latest information about developments \nrelated to Forms 4876-A and 1120-IC-DISC, such as \nlegislation enacted after they were published, go to \nwww.irs.gov/form1120icdisc.\nGeneral Instructions\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nPurpose of Form\nA corporation files Form 4876-A to elect to be \ntreated as an interest charge domestic international \nsales corporation (IC-DISC).\nOnce the election is made, it remains in effect until \nterminated or revoked. See Regulations section \n1.992-2(e). The election applies to each shareholder \nwho owns stock in the corporation while the election \nis in effect.\nWhat Is an IC-DISC?\nAn IC-DISC is a domestic corporation that meets \ncertain conditions regarding its organization and \ninternational sales and that elects to be treated as an \nIC-DISC. The corporation must be organized under \nthe laws of a state or the District of Columbia and \nmeet the following tests.\n• At least 95% of its gross receipts during the tax \nyear are qualified export receipts.\n• At the end of the tax year, the adjusted basis of its \nqualified export assets is at least 95% of the sum of \nthe adjusted basis of all its assets.\n• It has only one class of stock, and its outstanding \nstock has a par or stated value of at least $2,500 on \neach day of the tax year (or, for a new corporation, \non the last day to elect IC-DISC status for the year \nand on each later day).\n• It keeps separate books and records.\n• Its tax year must conform to the tax year of the \nshareholder (or shareholder group) who has the \nhighest percentage of voting power. If two or more \nshareholders (or shareholder groups) have the same \nhighest percentage of voting power, the IC-DISC’s \ntax year may be the same as that of any such \nshareholder (or group). See section 441(h) and its \nregulations for more information.\n• Its election to be treated as an IC-DISC is in effect \nfor the tax year.\nSee section 992 and its regulations for details. \nAlso see section 993 and its regulations for \ndefinitions of qualified export receipts and qualified \nexport assets.\nIneligible organizations. S corporations, certain \nfinancial institutions, and other corporations listed in \nsection 992(d) are not eligible for IC-DISC treatment.\nWhen To File\nIf it is the corporation’s first tax year, complete and \nfile Form 4876-A within 90 days after the beginning \nof the tax year. For any tax year that is not the \ncorporation’s first tax year, the election must be \nmade during the 90-day period immediately \npreceding the first day of that tax year.\nFor the election to be valid, all of the corporation’s \nshareholders, as of the first day of the tax year the \nelection is to take effect, must consent to it.\nWhere To File\nFile Form 4876-A with the IRS Service Center where \nthe corporation will file its annual return, Form \n1120-IC-DISC.\nSpecific Instructions\nPart I\nAddress. Include the suite, room, or other unit \nnumber after the street address. If the post office \ndoes not deliver mail to the street address and the \ncorporation has a P.O. box, show the box number \ninstead.\nItem B—Principal business classification. Use the \nlist of Codes for Principal Business Activity in the \nInstructions for Form 1120-IC-DISC to enter the \ncorporation’s business code number, principal \nbusiness activity, and principal product or service.\nItem C—Tax year change. If a corporation electing \nto be an IC-DISC has to change its tax year to meet \nthe tax year requirements of section 441(h), the \ncorporation generally does not need IRS consent to \nmake the change. A tax year change by a \nshareholder requires IRS consent. A subsequent \nchange by the corporation to meet the tax year \nrequirements of section 441(h) may require IRS \nconsent. See section 442 and the regulations under \nsections 441, 442, and 921 for more information. \nAlso see Rev. Proc. 2002-37, 2002-22 I.R.B. 1030, \nand Rev. Proc. 2002-39, 2002-22 I.R.B. 1046, as \nclarified and modified by Notice 2002-72, 2002-46 \nI.R.B. 843.\nColumns Ha and Hb. Number of shares of stock. \nEnter the number of shares of stock held on the first \nday of the year of election and the number held on \nthe date of consent to make the election. Complete \nboth columns for each shareholder.\nColumn I—Identifying number. The identifying \nnumber for an individual is the social security \nnumber. For all others, it is the employer \nidentification number.\nSignature. Form 4876-A must be signed by the \npresident, vice president, treasurer, assistant \ntreasurer, chief accounting officer, or other officer \n(such as tax officer) authorized to sign for the \ncorporation.\nPart II\nShareholders’ Consent Statement. An election for \nIC-DISC treatment will be valid only if all \nshareholders sign either the consent statement in \nPart II or a separate statement as described below. \nSeveral shareholders may combine their consents in \none statement.\nIf legally married spouses jointly own the stock or \nthe income from it, both must sign the consent. If \ntenants in common, joint tenants, or tenants by the \nentirety own the stock, each person must sign. The \nlegal guardian should sign for a minor; if none has \nbeen appointed, the natural guardian should sign.\nThe executor or administrator should sign for an \nestate, and the trustee should sign for a trust. If the \nestate or trust has more than one executor, \nadministrator, or trustee, any of them who is \nauthorized to file the returns may sign the consent. \nFor a corporation or partnership, an officer or partner \nwho is authorized to sign the other returns may sign \nthe consent for the IC-DISC election.\nA foreign person’s consent may be signed by any \nindividual who would be authorized to sign if the \nperson were a U.S. person.\nExtension. Normally, the consents must be attached \nto Form 4876-A. If you establish reasonable cause \nfor not filing a consent on time, you may file the \nconsent within an extended period granted by an \nIRS Service Center. File the consents with the same \nservice center where you filed Form 4876-A.\nConsent by transferee shareholder. If shares are \ntransferred before a consent is filed, the transferee \nshareholder may consent to the IC-DISC election as \nlong as the transfer occurs and the consent is filed \nwithin the first 90 days of the tax year. The service \ncenter may grant an extension beyond that date. If \nthe transfer takes place more than 90 days after the \ntax year began, an extension can be granted only if \nthe transferor was eligible for one.\nSeparate statement. Any shareholder who does \nnot sign the consent in Part II of Form 4876-A must \nsign a separate consent statement for the election to \nbe valid. The statement must say: “I, (shareholder’s \nname), a shareholder of (corporation’s name), \nconsent to the election of (corporation’s name) to be \ntreated as an IC-DISC. The consent so made by me \nis irrevocable and is binding on all transferees of my \nshares in (corporation’s name).”\nIn addition, the statement must show (a) the names, \naddresses, and identification numbers of both the \ncorporation and the shareholder; (b) the number of \nshares the shareholder owned (or expects to own) at \nthe beginning of the tax year the election takes effect; \nand (c) the number of shares the shareholder owns \nwhen making the consent.\nFor transferred stock, also show the name and \naddress of the person who held the shares at the \nbeginning of the tax year and the number of shares \nto which this consent applies.\nSupplemental Form 4876-A. If, between the date \nthe election is filed and the date it takes effect, the \ncorporation issues more shares of stock or the share \nownership changes, it must file a supplemental Form \n4876-A, with “SUPPLEMENTAL” written across the \ntop of the form. The form must be filed within the \nfirst 90 days of the tax year the election takes effect.\nOn the supplemental form, include all the \ninformation from the earlier form except for the list of \nowners contained in Parts I and II. Report only the \nowners of the new or additional shares in Part I, and \nin Part II obtain their consents only. Each new \nshareholder or holder of additional shares must \nconsent to the IC-DISC election for the \nSupplemental Form 4876-A to be valid.\nPaperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal \nRevenue laws of the United States. You are required \nto give us the information. We need it to ensure that \nyou are complying with these laws and to allow us to \nfigure and collect the right amount of tax.\nYou are not required to provide the information \nrequested on a form that is subject to the Paperwork \nReduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form \nor its instructions must be retained as long as their \ncontents may become material in the administration \nof any Internal Revenue law. Generally, tax returns \nand return information are confidential, as required \nby section 6103.\nThe time needed to complete and file this form will \nvary depending on individual circumstances. The \nestimated average time is:\nRecordkeeping .\n.\n.\n.\n.\n.\n 4 hr., 4 min.\nLearning about the law \nor the form \n.\n.\n.\n.\n.\n.\n.\n1 hr., 5 min.\nPreparing and sending \nthe form to the IRS .\n.\n.\n.\n. 1 hr., 12 min.\nIf you have comments concerning the accuracy of \nthese time estimates or suggestions for making this \nform simpler, we would be happy to hear from you. \nYou can send us comments from \nwww.irs.gov/formspubs. Click on “More Information” \nand then on “Give us feedback.” Or you can write to \nthe Internal Revenue Service, Tax Forms and \nPublications, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. Do not file your form at this \naddress. Instead, see Where To File, earlier. \n" ]
f3922.pdf	0916 Form 3922 (PDF) 1	https://www.irs.gov/pub/irs-pdf/f3922.pdf	[ " \nForm 3922\n(Rev. September 2016)\nCat. No. 41180P\nTransfer of Stock \nAcquired Through \nan Employee \nStock Purchase \nPlan Under \nSection 423(c)\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-2129\nFor Privacy Act and \nPaperwork Reduction \nAct Notice, see the \ncurrent version of the \nGeneral Instructions for \nCertain Information \nReturns.\n2626\nVOID\nCORRECTED\nCORPORATION'S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nCORPORATION'S federal identification number EMPLOYEE’S identification number\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Fair market value per share \non grant date\n$\n4 Fair market value per share \non exercise date\n$\n5 Exercise price paid per share\n$\n6 No. of shares transferred\n7 Date legal title transferred\n8 Exercise price per share determined as if the option was \nexercised on the date shown in box 1\n$\nForm 3922 (Rev. 9-2016)\nwww.irs.gov/form3922\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\n", " \nForm 3922\n(Rev. September 2016)\nTransfer of Stock \nAcquired Through \nan Employee \nStock Purchase \nPlan Under \nSection 423(c)\nCopy B\nFor Employee\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is \nbeing furnished to \nthe Internal Revenue \nService.\nOMB No. 1545-2129\nCORRECTED\nCORPORATION'S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nCORPORATION'S federal identification number EMPLOYEE’S identification number\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Fair market value per share \non grant date\n$\n4 Fair market value per share \non exercise date\n$\n5 Exercise price paid per share\n$\n6 No. of shares transferred\n7 Date legal title transferred\n8 Exercise price per share determined as if the option was \nexercised on the date shown in box 1\n$\nForm 3922 (Rev. 9-2016)\n(keep for your records)\nwww.irs.gov/form3922\n", "Instructions for Employee\nYou have received this form because (1) your employer (or its \ntransfer agent) has recorded a first transfer of legal title of \nstock you acquired pursuant to your exercise of an option \ngranted under an employee stock purchase plan, and (2) the \nexercise price was less than 100% of the value of the stock on \nthe date shown in box 1 or was not fixed or determinable on \nthat date.\nNo income is recognized when you exercise an option \nunder an employee stock purchase plan. However, you must \nrecognize (report) gain or loss on your tax return for the year in \nwhich you sell or otherwise dispose of the stock. Keep this \nform and use it to figure the gain or loss. For more information, \nsee Pub. 525.\nAccount number. May show an account or other unique \nnumber your employer or transfer agent assigned to \ndistinguish your account.\nBox 1. Shows the date the option to purchase the stock was \ngranted to you.\nBox 2. Shows the date you exercised the option to purchase \nthe stock.\nBox 3. Shows the fair market value (FMV) per share on the \ndate the option to purchase the stock was granted to you.\nBox 4. Shows the FMV per share on the date you exercised \nthe option to purchase the stock.\nBox 5. Shows the price paid per share on the date you \nexercised the option to purchase the stock.\nBox 6. Shows the number of shares to which legal title was \ntransferred by you.\nBox 7. Shows the date legal title of the shares was first \ntransferred by you.\nBox 8. If the exercise price per share was not fixed or \ndeterminable on the date entered in box 1, box 8 shows the \nexercise price per share determined as if the option was \nexercised on the date in box 1. If the exercise price per share \nwas fixed or determinable on the date shown in box 1, then \nbox 8 will be blank.\nFuture developments. For the latest information about \ndevelopments related to Form 3922 and its instructions, such \nas legislation enacted after they were published, go to \nwww.irs.gov/form3922.\n", " \nForm 3922\n(Rev. September 2016)\nTransfer of Stock \nAcquired Through \nan Employee \nStock Purchase \nPlan Under \nSection 423(c)\nCopy C\nFor Corporation\nDepartment of the Treasury - Internal Revenue Service\nThis copy should be \nretained by the \ncorporation.\nOMB No. 1545-2129\nFor Privacy Act and \nPaperwork Reduction \nAct Notice, see the \ncurrent version of the \nGeneral Instructions \nfor Certain \nInformation Returns.\nVOID\nCORRECTED\nCORPORATION'S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nCORPORATION'S federal identification number EMPLOYEE’S identification number\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Fair market value per share \non grant date\n$\n4 Fair market value per share \non exercise date\n$\n5 Exercise price paid per share\n$\n6 No. of shares transferred\n7 Date legal title transferred\n8 Exercise price per share determined as if the option was \nexercised on the date shown in box 1\n$\nForm 3922 (Rev. 9-2016)\nwww.irs.gov/form3922\n", "Instructions for Corporation\nTo complete Form 3922, use:\n• The current General Instructions for Certain \nInformation Returns, and\n• The current Instructions for Forms 3921 and 3922.\nTo get or to order these instructions, go to \nwww.irs.gov/form3922.\nDue dates. Furnish Copy B of this form to the employee \nby January 31 of the year following the year of first \ntransfer of the stock acquired through the employee \nstock purchase plan.\nFile Copy A of this form with the IRS by February 28 \nof the year following the year of first transfer of the \nstock acquired through the employee stock purchase \nplan. If you file electronically, the due date is March 31 \nof the year following the year of first transfer of the \nstock acquired through the employee stock purchase \nplan. To file electronically, you must have software that \ngenerates a file according to the specifications in Pub. \n1220.\nNeed help? If you have questions about reporting on \nForm 3922, call the information reporting customer \nservice site toll free at 1-866-455-7438 or 304-263-8700 \n(not toll free). Persons with a hearing or speech \ndisability with access to TTY/TDD equipment can call \n304-579-4827 (not toll free). \n" ]
p3524ru.pdf	0816 Publ 3524 (RU) (PDF)	https://www.irs.gov/pub/irs-pdf/p3524ru.pdf	[ "Перечень требований для подачи заявления на предоставление EITC за\n2016 НАЛОГОВЫЙ ГОД\nНалоговый зачет за заработанный доход (EITC)\nВы сможете подать запрос на получение налогового зачета за заработанный доход, если \nответите ДА на все перечисленные ниже вопросы:\n1.\t\nЕсть ли у вас, у вашей супруги (вашего супруга) (в случае совместной подачи декларации) и у любого ребенка, указанного в формe расчета EITC \n(Schedule EIC), номер социального обеспечения (SSN), дающий право на трудоустройство? Если кто-либо указывает в налоговой декларации \nиндивидуальный номер налогоплательщика (ITIN) либо идентификационный номер налогоплательщика (ATIN), вы должны ответить «НЕТ».\n2.\t\nКаков ваш статус при подаче декларации - лицо, состоящее в браке и подающее декларацию совместно с супругой (супругом), глава семьи, \nвдовец (вдова), отвечающий(ая) требованиям, или лицо, не состоящее в браке? Следует ответить «НЕТ», если ваш статус - лицо, состоящее в \nбраке, но подающее налоговую декларацию раздельно. Примечание: если вы состоите в браке и проживали совместно с супругом (супругой) \nв любое время в течение последних шести месяцев 2016 года, ваш статус налогоплательщика может быть только «Состоит в браке, подает \nналоговую декларацию совместно с супругом (супругой)» или «Состоит в браке, подает налоговую декларацию отдельно от супруга (супруги)». \nДополнительная информация приводится в Публикации 501. Обратите внимание: если вы или ваш(а) супруг(а) – иностранец без права \nпостоянного проживания в стране, обратитесь к Публикации 519 Налогового руководства США для иностранцев (U.S. Tax Guide for Aliens) за \nуказанием о том, как ответить на этот вопрос. \n3.\t\nОтвечайте «ДА» если вы не подаете форму 2555 либо 2555-EZ. Если вы подаете форму 2555 либо 2555-EZ, вы должны ответить «НЕТ».\n4.\t\nСоставляет ли ваш инвестиционный доход 3400 долларов США или менее?\n5.\t\nСоставляет ли ваш заработанный доход✛, как минимум, 1 доллар США, и при этом ни ваш заработанный доход, ни ваш скорректированный \nваловой доход (AGI)✱ не превышают следующего значения:\n•\t 14880 долларов США (20430 долларов США для лиц, состоящих в браке и подающих декларацию совместно), и вы не имеете ребенка, которого \nуказываете в налоговой декларации\n•\t 39296 долларов США (44846 долларов США для лиц, состоящих в браке и подающих декларацию совместно) при наличии одного ребенка, \nкоторого вы указываете в налоговой декларации\n•\t 44648 долларов США (50198 долларов США для лиц, состоящих в браке и подающих декларацию совместно) при наличии двух детей, которых \nвы указываете в налоговой декларации\n•\t 47955 долларов США (53505 долларов США для лиц, состоящих в браке и подающих декларацию совместно) при наличии трех и более детей, \nкоторых вы указываете в налоговой декларации\n6.\t\nЕсли вы (и ваша супруга (ваш супруг) при подаче совместной налоговой декларации) не являетесь ребенком, указанным в налоговой декларации \nдругого лица, отвечайте «ДА». Если вы не знаете ответа на данный вопрос, перейдите к вопросам 7, 8, 9, 10 и 11. Ответьте на вопросы для своего \nродственника и себя (или вашей супруги (вашего супруга), если вы подаете совместную налоговую декларацию) в качестве ребенка. Если вы \nотвечаете «ДА» на все эти вопросы, ответьте «ДА» и на этот вопрос.\nЕсли у вас есть ребенок или дети, которых вы хотите указать в налоговой декларации, ответьте на вопросы 7, 8, 9, 10 и 11. \nПовторите ответы для КАЖДОГО ребенка. Если у вас НЕТ детей, которых вы имеете право указать в налоговой декларации, \nпропустите вопросы 7, 8, 9, 10 и 11 и ответьте на вопросы 12, 13 и 14.\n7.\t\nЯвляется ли этот ребенок вашим сыном, дочерью, усыновленным или удочеренным ребенком, пасынком или падчерицей, приемным ребенком, \nсводным или единокровным братом, сводной или единокровной сестрой, либо потомком одного из перечисленных лиц?✱.\n8.\t\nМладше ли этот ребенок, чем вы или ваша супруга (ваш супруг) в случае подачи совместной налоговой декларации, и при этом этот ребенок\n•\t моложе 19 лет на конец налогового года или\n•\t моложе 24 лет на конец налогового года и является учащимся или студентом очной формы обучения?✱\nТочно также отвечайте «ДА», если ваш ребенок является пожизненным полным инвалидом.\n9.\t\nПроживал ли этот ребенок в Соединенных Штатах с вами (либо с вашей супругой или супругом в случае подачи совместной налоговой \nдекларации) более половины 2016 года. Специальные правила распространяются на временное отсутствие, похищенных детей и \nвоеннослужащих, выполняющих служебные обязанности за пределами Соединенных Штатов в течение длительного периода времени.✱\n10.\t Если ваш ребенок состоит в браке и подавал декларацию совместно со своим супругом (своей супругой), отвечайте «НЕТ». Если этот ребенок и \nее супруг (его супруга) подали совместную декларацию только для получения возврата и не должны платить налоги, отвечайте «ДА». Если этот \nребенок не подавал совместную декларацию, отвечайте «ДА».\n11.\t Являетесь ли вы единственным лицом, которое вправе заявить, что этот ребенок является вашим иждивенцем?\nЕсли вы считаете, что кто-то другой может указать ребенка в своей декларации, лучше всего точно узнать, кто отвечает критериям указания ребенка \nкак иждивенца в декларации, и кто заявит ребенка своим иждивенцем. Если ребенка указывают в своей декларации два или более лиц, вы можете \nутратить заявленный зачет, и вам придется вернуть его с пеней и процентами. Для получения содействия при ответе на данный вопрос ознакомьтесь \nс дополнительными арбитражными правилами для спорных случаев, приведенными на обороте данной формы.\nЕсли вы ответили «ДА» на вопросы с 1 по 11, вы можете запросить получение налогового зачета за заработанный доход (EITC) за этого ребенка или этих детей. Не \nзабудьте заполнить форму Schedule EIC («Зачет за заработанный доход») с указанием имени и номера социального обеспечения каждого ребенка и приложите ее к вашей \nформе 1040 или 1040А. Вы не можете воспользоваться формой 1040EZ.\nЕсли вы ответили «НЕТ» на вопрос 7, 8, 9, 10 или 11, ответьте на вопросы 12, 13 и 14, чтобы проверить, можете ли вы обратиться за EIТC без указания детей в налоговой \nдекларации. Примечание: после заполнения настоящего раздела проверьте свой ответ на вопрос 5, чтобы убедиться в том, что он по-прежнему правилен.\n12.\t Находилось ли ваше (и вашей супруги в случае совместной подачи декларации) основное место жительства в Соединенных Штатах✱ на \nпротяжении свыше 6 месяцев в течение этого года?\n13.\t Были ли вы (или ваш(а) супруг(а), если подаете совместную налоговую декларацию) в возрасте 25 лет и старше, но моложе 65 лет на конец 2016 \nгода?\n14.\t Ответьте «ДА», если вы и ваш(а) супруг(а) в случае совместной подачи декларации не можете быть указаны как иждивенцы в декларации иного \nлица. Ответьте «НЕТ», если вы (или ваш(а) супруг(а) в случае совместной подачи декларации) можете быть указаны как иждивенцы в декларации \nиного лица.\nЕсли вы ответили «ДА» на вопросы 1 - 6, а также 12, 13 и 14, то вы можете обратиться за EITC, не имея ребенка, которого вы имеете право \nуказать в налоговой декларации.\nЗа подробными инструкциями и пояснениями терминов обращайтесь к сайту www.irs.gov/eitc или Публикации 596 либо проконсультируйтесь со своим специалистом по \nзаполнению налоговых деклараций.\n✛\n✛Специальные правила в отношении расчета заработанного дохода действуют для военнослужащих Вооруженных сил США, находящихся в зоне ведения боевых действий✱, \nа также для духовенства.\n✱\n✱См. полезные определения на обороте.\nСТОП\nДА\nНЕТ\nHалоговый зачет за заработанный доход \nhемного облегчает жизнь\nwww.irs.gov/eitc\n", "✱Полезные определения\nСкорректированный валовой доход\nСкорректированный валовой доход (AGI) - это сумма всех облагаемых налогом \nдоходов (например, зарплаты, процентов, пенсий и полученных вами алиментов) \nминус некоторые из ваших вычитаний из налогооблагаемой базы (например, взносы \nв пенсионные планы, счета для оплаты медицинских расходов и уплаченные \nвами алименты). Не учитываются вычитания из налогооблагаемой базы за себя и \nиждивенцев, а также стандартные и постатейные вычитания.\nУсыновленный или удочеренный ребенок\nВсегда приравнивается к вашему собственному ребенку. Этот термин \nраспространяется также на ребенка, законно переданного вам для официального \nусыновления или удочерения.\nРождение или смерть ребенка в течение налогового года\nНалоговое управление США (IRS) рассматривает ребенка, родившегося или умершего \nв течение налогового года, как проживающего с вами в течение более половины \nналогового года, если ваше основное место жительства было местом жительства \nэтого ребенка в течение более половины того периода, в течение которого ребенок \nбыл жив. Период пребывания ребенка в больнице или другом учреждении следует \nрассматривать как период временного отсутствия.\nУказание платы за участие в боевых действиях\nВы можете включить в своей заработанный доход для подсчета налогового зачета за \nзаработанный доход (EITC) плату, полученную вами за участие в боевых действиях \nи не облагаемую налогом. Сумма, полученная вами за участие в боевых действиях \nи не облагаемая налогом, указывается с кодом Q в поле 12 Формы W-2. Включение \nплаты, полученной вами за участие в боевых действиях и не облагаемой налогом, в \nзаработанный вами доход может привести как к увеличению, так и к уменьшению EITC.\nЗаработанный доход\nЗаработанный доход включает все виды дохода, облагаемого налогом и полученного \nза работу или в виде определенных платежей по инвалидности. Имеются два \nварианта получения заработанного дохода: работа по найму и руководство работой \nкоммерческого предприятия или фермы.\nНалогооблагаемый заработанный доход включает:\n•\t Заработные платы, оклады, чаевые и прочую оплату наемного труда, облагаемую \nналогом;\n•\t Профсоюзные льготы за участие в забастовке;\n•\t Долгосрочные льготы по инвалидности, полученные до достижения \nминимального пенсионного возраста;\n•\t Чистый доход от работы на себя, если вы:\n»\n» руководите работой коммерческого предприятия или фермы\n»\n» являетесь священнослужителем или членом религиозного ордена\n»\n» заработали этот доход, работая независимым подрядчиком\nДоход, не являющийся заработанным доходом:\n•\t Оплата за работу, выполняемую в период заключения в местах лишения свободы\n•\t Проценты и дивиденды\n•\t Пенсия\n•\t Пособие социального обеспечения\n•\t Пособие по безработице\n•\t Алименты на содержание супруги (супруга)\n•\t Алименты на содержание ребенка\nПриемный ребенок\nВы можете заявить только того приемного ребенка, который был передан вам \nгосударственным учреждением, имеющим на это полномочия, либо передан вам по \nсудебному решению, указу или иному указанию какого-либо суда соответствующей \nюрисдикции. В число государственных учреждений, имеющих полномочия на \nразмещение детей в приемных семьях, входят государственные учреждения штатов, \nместные государственные учреждения и правительства индейских племен, а также \nосвобожденные от налогообложения организации, получившие лицензию какого-либо \nштата или правительства индейского племени.\nУчащийся или студент очной формы обучения\nУчащийся или студент очной формы обучения – это учащийся или студент, \nакадемическая нагрузка которого соответствует количеству часов или дисциплин, \nрассматриваемых его учебным заведением как полная академическая нагрузка.\nPublication 3524 (RU) (Rev. 8-2016) Catalog Number 59148N Department of the Treasury Internal Revenue Service www.irs.gov\nКто считается учащимся или студентом?\nУчащимся или студентом считается лицо, отвечающее следующим требованиям \nв течение какой-либо части каждого из пяти или более календарных месяцев \nкалендарного года (причем эти месяцы не обязательно должны быть \nпоследовательными, а обучение не обязательно должно проходить в одном и том же \nучебном заведении):\n•\t Посещаемое учебное заведение имеет постоянный преподавательский персонал \nи курс обучения, а также обычно имеет постоянный состав обучаемых учащихся \nили студентов, обучение которых ведется на территории учебного заведения, или\n•\t Данное лицо обучается практической работе на ферме, что представляет полную \nакадемическую нагрузку в учебном заведении, под надзором аккредитованного \nпредставителя указанного выше учебного заведения либо администрации штата, \nокруга или населенного пункта.\nПохищенный ребенок\nНалоговое управление США (IRS) приравнивает похищенного ребенка к \nпроживающему с вами в течение более половины налогового года, если ваше \nосновное место жительства было основным местом жительства этого ребенка в \nтечение более половины того периода в течение года, который предшествовал \nпохищению ребенка. Правоохранительные органы должны предполагать, что ребенок \nбыл похищен кем-либо, не являющимся членом ни вашей семьи, ни семьи ребенка. \nОбычно это положение распространяется на все годы до тех пор, пока ребенок не \nбудет возвращен, но срок его применения заканчивается в наиболее ранний из \nследующих двух годов:\n•\t Год, в котором была установлена смерть ребенка, или\n•\t Год, в котором возраст ребенка достигнет 18 лет.\nЕсли ребенок, которого вы имеете право указывать в своей налоговой декларации, \nбыл похищен и отвечает этим требованиям, введите «KC» вместо номера в позицию 5 \nФормы EIC.\nВоеннослужащие, проходящие военную службу за пределами \nСоединенных Штатов\nПрименительно к налоговому зачету за заработанный доход Налоговое управление \nСША (IRS) рассматривает военнослужащих Вооруженных сил США, проходящих \nдействительную военную службу за пределами Соединенных Штатов в течение \nдлительного периода, как имеющих основное место проживания в Соединенных \nШтатах в течение этого периода. Прохождение действительной военной службы в \nтечение длительного периода означает, что вы призваны или направлены по приказу \nдля несения военной службы в течение периода неопределенной продолжительности \nили периода, продолжительность которого превышает 90 дней. После того как \nвы начали службу в течение длительного периода, вы продолжаете считаться \nнаходящимся на действительной военной службе в течение длительного периода, \nдаже если в итоге не прослужили более 90 дней.\nПожизненная полная инвалидность\nДля того чтобы считаться пожизненным полным инвалидом, вы должны отвечать \nследующим двум требованиям:\n•\t Вы не должны принимать участия в какой-либо деятельности, приносящей \nзначительный доход, из-за физического или душевного заболевания. \nОпределение и примеры «деятельности, приносящей значительный доход» \nприводятся в Публикации 524, «Зачет для престарелых и инвалидов».\n•\t Врач должен установить, что заболевание длилось или, как предполагается, \nпродлится непрерывно в течение, как минимум, одного года, либо можно \nпредполагать, что оно закончится смертельным исходом. Вы должны получить \nсправку от врача или справку, подписанную уполномоченным представителем \nМинистерства по делам ветеранов (DVA) или Управления социального \nобеспечения (SSA) США.\nСводное родство\nСводное родство образуется в результате заключения кого-либо брака. Родство, \nобразуемое в результате вступления кого-либо в брак (например, пасынок, \nпадчерица, сводный брат, сводная сестра, отчим или мачеха), не прекращается ни \nпри расторжении брака, в результате заключения которого оно образовалось, ни со \nсмертью одного из лиц, вступивших в такой брак.\nВременное отсутствие\nПериод, в течение которого вы или ваш ребенок не проживали по основному \nместу своего проживания из-за специальных обстоятельств, включается в период \nпроживания ребенка с вами. Вот примеры таких специальных обстоятельств: \nзаболевание, учеба в учебном заведении, командировки, отпуска или каникулы, \nвоенная служба или содержание в местах лишения свободы для несовершеннолетних. \n«Временное» означает, что, если бы ребенок не был где-то в другом месте из-за \nотсутствия в связи с особыми обстоятельствами, он проживал бы с вами по основному \nместу своего проживания.\nДОПОЛНИТЕЛЬНЫЕ АРБИТРАЖНЫЕ ПРАВИЛА ДЛЯ СПОРНЫХ СЛУЧАЕВ \nИногда одного и того же ребенка могут указать для целей получения налоговых льгот два или более лиц. В таком случае только одно лицо имеет право указать ребенка для \nполучения каких-либо из перечисленных ниже льгот:\n•\t налогового зачета за заработанный доход (EITC),\n•\t освобождения от уплаты подоходного налога за ребенка,\n•\t налогового зачета за ребенка,\n•\t статуса налогоплательщика как главы семьи,\n•\t налогового зачета за уход за ребенком или иждивенцем, и \n•\t исключение для доходов от пособия по уходу за иждивенцем.\nИное(ые) лицо(а) не может(гут) воспользоваться ни одной из шести перечисленных выше налоговых льгот, разве что он или она имеет другого ребенка. Если несколько \nналогоплательщиков указывают одного и того же иждивенца для получения налоговых льгот, то применяются дополнительные арбитражные правила, которые поясняются в \nследующем абзаце. Для получения дополнительной информации см. Публикацию 596.\nВ соответствии с этими арбитражными правилами, ребенок может указываться в налоговой декларации только следующих лиц:\n•\t Родителей, если они подают декларацию совместно; \n•\t Одного из родителей, если только одно из диспутирующих лиц является родителем ребенка; \n•\t Того из родителей, с которым ребенок провел больше времени в течение года, в случае, если оба лица являются родителями ребенка, и они не подают налоговую \nдекларацию совместно; \n•\t Того из родителей, который имеет более высокий уровень скорректированного валового дохода в случае, если ребенок провел равное количество времени с каждым \nиз родителей в течение отчетного налогового года, и они не подают налоговую декларацию совместно; \n•\t Лицо с более высоким уровнем скорректированного валового дохода в случае, если ни один из родителей не может указать этого ребенка в своей декларации; либо \n•\t Лицо с более высоким уровнем скорректированного валового дохода, чем кто-либо из родителей, кто мог бы указать этого ребенка в своей декларации, но не делает \nэтого.\n" ]
p3524kr.pdf	0816 Publ 3524 (KR) (PDF)	https://www.irs.gov/pub/irs-pdf/p3524kr.pdf	[ "자격 점검표\n2016 과세 연도\nEITC\n다음 질문에 대한 대답이 모두 예이면, EITC를 신청할 수 있습니다:\n1.\t 귀하 및 귀하의 배우자(부부 공동 보고의 경우) 그리고 스케줄 EIC에 나열된 자녀 모두가 고용에 유효한 SSN이 있습니까? \n한 사람이라도 ITIN 혹은 ATIN을 사용하여 보고하는 경우, 반드시 ‘아니요’라고 대답해야 합니다.\n2.\t 귀하의 납세자 구분이 부부 공동 보고, 세대주, 유자격 미망인(홀아비) 혹은 독신입니까? 귀하의 납세자 구분이 부부 별도 \n보고이면 답은 ‘아니요’입니다. 참고: 귀하가 기혼자이며 2016년 마지막 6개월 동안 어느 시점에서든 배우자와 함께 살았을 \n경우 귀하의 납세자 구분은 부부 공동 보고 혹은 부부 별도 보고만 선택할 수 있습니다. 자세한 내용은 간행물 501을 \n참조하십시오. 주의: 귀하가 비거주 외국인이거나 배우자가 비거주 외국인일 경우 이 질문에 대한 답변 방법은 간행물 519\n‘외국인을 위한 미국 세무 안내’를 참조하십시오.\n3.\t 양식 2555 또는 양식 2555-EZ로 보고하지 않을 경우 ‘예’로 답변하시고, 양식 2555 또는 양식 2555-EZ로 보고할 경우에는 \n‘아니요’라고 답변하십시오.\n4.\t 투자소득이 $3,400 이하입니까?\n5.\t 총 근로 소득✛이 $1 이상이고 총 근로 소득과 조정 총 소득(AGI)Q 이 모두:\n•\t유자격 자녀가 없는 경우 $14,880 (부부 공동 보고는 $20,430) 미만입니까?\n•\t유자격 자녀가 한 명인 경우 $39,296 (부부 공동 보고는 $44,846) 미만입니까?\n•\t유자격 자녀가 두 명인 경우 $44,648 (부부 공동 보고는 $50,198) 미만입니까?\n•\t유자격 자녀가 세 명 이상명인 경우 $47,955 (부부 공동 보고는 $53,505) 미만입니까?\n6.\t 귀하(와 부부 공동 보고의 경우 배우자)가 다른 사람의 유자격 자녀가 아닌 경우 예로 답하십시오. 이 질문에 답변하는 방법을 \n모르면 질문 7, 8. 9, 10, 11을 살펴보십시오. 귀하의 친척과 귀하(및 부부 공동 보고의 경우 배우자)에 대한 질문에 자녀로서 \n답변하십시오. 모든 질문에 ‘예’라고 답변한 경우에는 여기서 ‘예’라고 답변하십시오.\n청구할 자녀가 있다면 질문 7, 8, 9, 10, 11에 답변하십시오. 각 자녀에 대해 반복합니다. 유자격 자녀가 없을 경우 질문 7, 8, 9, \n10, 11을 건너뛰고 질문 12, 13, 14에 답변하십시오.\n7.\t 자녀가 귀하의 아들, 딸, 양자, 의붓자식, 수양 자녀, 한 부모가 다른 이복 형제, 한 부모가 다른 이복 자매, 의붓 형제, 의붓 \n자매 또는 그들의 후손입니까?Q\n8.\t 자녀가 귀하(또는 부부 공동 보고의 경우 배우자)보다 어리고, 그리고\n•\t과세 연도말 기준 19세 미만이거나\n•\t과세 연도말 기준 24세 미만이고 정규 학생Q입니까? 자녀가 영구적이고 완전한 장애를 가진 경우 ‘예’라고 답변하십시오\n9.\t 자녀가 귀하와 또는 부부 공동 보고자인 경우 배우자와 함께 2016년의 절반 이상을 미국에서 살았습니 일시적 부재, 납치된 \n자녀, 그리고 해외에서 장기 복무한 군인에 대해서는 특별 규칙이 적용됩니다.Q\n10.\t\n자녀가 결혼하여 부부 공동 보고서를 제출한 경우 ‘아니요’라고 답변하십시오. 자녀와 자녀의 배우자가 환급 받을 목적으로만 \n부부 공동 보고서를 제출하였고 납부할 세금이 없다면 ‘예’라고 답변하십시오. 자녀가 부부 공동 보고서를 제출하지 않았다면 \n‘예’라고 답변하십시오.\n11.\t\n귀하가 이 자녀에 대해 청구할 수 있는 유일한 사람입니까?\n다른 사람이 자녀에 대한 청구를 할 수 있다고 생각되면 누가 청구할 자격이 있고 누가 청구할 것인지를 확실히 파악하는 것이 최선입니다. 동일 \n자녀에 대하여 두 사람 이상이 청구하면 귀하의 세액공제가 상실되고 과태료 및 이자까지 합하여 환불하는 상황이 발생할 수 있습니다. 이 질문에 \n대한 답변에 도움을 받으려면 이 양식 이면에 있는 승자결정 규칙을 참조하십시오.\n질문 1~11에 대해 ‘예’라고 답변하였을 경우 자녀가 EITC 유자격 자녀에 해당될 수 있습니다. 스케줄 EITC ‘저소득 근로세 환급’\n에 각 자녀의 이름과 사회복지보장번호를 기입하여 양식 1040 또는 1040A에 첨부하십시오. 양식 1040EZ는 사용할 수 없습니다.\n질문 7, 8, 9, 10 또는 11에 ‘아니요’라고 답변하였다면, 질문 12, 13 및 14에 답변함으로써 유자격 자녀 없이 EITC를 청구할 수 \n있는지 확인하십시오. 참고: 이 섹션을 작성한 후에는 질문 5에 대한 답변을 점검하여 여전히 옳은지 확인하십시오.\n12.\t\n반 년이 넘는 기간 동안 귀하(그리고 공동 신고인 경우 귀하의 배우자)의 주 거주 장소가 미국Q 내였습니까?\n13.\t\n귀하(혹은 공동 신고인 경우 귀하의 배우자)가 2016년 말에 25세 이상 그리고 65세 미만이었습니까?\n14.\t\n귀하(그리고 공동 신고인 경우 귀하의 배우자)를 다른 사람의 세금 보고서에 피부양자로서 신청할 수 없다면, ‘예’라고 \n답변하십시오. 귀하(그리고 공동 신고인 경우 귀하의 배우자)를 다른 사람의 세금 보고서에 피부양자로서 신청할 수 있다면\n‘아니요’라고 답변하십시오.\n질문 1~6 및 12, 13, 14에 ‘예’로 답변하였을 경우 유자격 자녀 없이 EITC를 청구할 수 있습니다. 참고: 이 섹션을 작성한 후에는 \n질문 5에 대한 답변을 점검하여 여전히 옳은지 확인하십시오\n전체 지침과 사용되는 용어 정의 등을 보려면 www.irs.gov/eitc 를 방문하여 간행물 596를 참조하거나 귀하의 세금 보고서 작성대행자에게 \n문의하십시오.\n✛ 전투 지역Q에 있는 미국 군인 또는 성직자인 경우 근로 소득 계산에 특별 규칙이 적용됩니다.\nQ 뒷 면에 있는 유용한 용어 정의를 참고하십시오.\n중지\n예\n아니오\n생활에 도움을 드립니다\nwww.irs.gov/eitc\n", "✱ EITC에 대한 유자격 자녀 조건 시험\n조정 총 소득\n조정 총소득(AGI, Adjusted Gross Income)은 수취한 모든 과세 소득\n(임금, 이자, 연금, 수취별거수당 등)에서 일부 공제액(IRA 공제액, 건강 \n저축 계좌 공제액, 별거수당 지불 공제액 등)을 차감한 금액입니다. 개인 \n공제 또는 부양가족 공제, 표준 공제 또는 항목별 공제 금액은 차감해서는 \n안 됩니다.\n양자\n양자는 항상 자신의 자녀로 간주하십시오. 이 용어에는 법적 입양을 위해 \n합법적으로 배정된 자녀가 포함됩니다.\n과세 연도 중의 자녀 출생 또는 사망\n과세 연도 중에 출생 또는 사망한 자녀의 경우, 귀하의 주된 주택에서 함께 \n거주한 기간이 자녀의 생존기간의 절반 이상이라면 그 과세 연도의 절반 \n이상 동안 같은 주택에서 함께 거주한 것으로 간주합니다. 자녀가 병원 \n또는 다른 시설에 머문 기간은 일시적 부재로 간주합니다.\n전투 수당 선택\n비과세 전투 수당을 EITC 해당 근로소득에 포함시키는 방식을 선택할 수 \n있습니다. 비과세 전투 수당 금액은 양식 W-2의 12번 칸에 코드\nQ로 표시되어 있습니다. 비과세 전투 수당을 근로 소득에 포함하는 방식을 \n선택하면 EITC가 증가하거나 감소할 수 있습니다.\n근로 소득\n근로 소득에는 근로 또는 특정 장애 급여를 통해서 받는 모든 과세 \n소득이 포함됩니다. 근로 소득의 발생 방법에는 두 가지가 있습니다. \n즉 다른 사람을 위해 일하고 지급 받거나 자영업 또는 농장을 운영하는 \n경우입니다.\n과세 대상 근로 소득에 포함되는 사항:\n•\t임금, 급여, 팁 및 기타 과세 대상 근로자 급여\n•\t노동조합 파업 수당\n•\t최소 은퇴 연령 이전에 받는 장기 장애 수당\n•\t다음에 해당될 경우 자영업에서 발생하는 순 수입\n»\n» 자영업이나 농장 운영\n»\n» 성직자 또는 수도회 회원\n»\n» 법정 종업원으로서 소득이 발생함\n근로 소득에 해당되지 않는 소득:\n»\n» 교도 시설 수감자로 있을 때 일하면서 받은 지급액\n»\n» 이자 및 배당\n»\n» 퇴직 소득\n»\n» 사회복지 보장\n»\n» 실업 수당\n»\n» 별거수당\n»\n» 자녀 양육비\n수양 자녀\n공인된 배정 기관 또는 관할 법원의 판결, 결정 또는 기타 명령으로 \n귀하에게 배정된 수양 자녀만 청구할 수 있습니다. 공인된 배정 기관에는 \n주 또는 지방 정부 당국 또는 인디언 부족 정부가 포함됩니다. 또한 주 \n또는 인디언 부족 정부가 허가한 면세 조직도 여기에 포함됩니다.\nPublication 3524 (KR) (Rev. 8-2016) Catalog Number 59150Z Department of the Treasury Internal Revenue Service www.irs.gov\n정규 (Full-time) 학생\n정규 학생은 학교에서 정규 출석으로 인정하는 시간 또는 교육과정에 \n등록된 학생을 말합니다.\n학생 자격이 있는 사람은 누구일까요?\n학생 자격을 인정 받으려면 일년 중 임의의 5개월 동안 (연속된 개월일 \n필요는 없고 동일한 학교일 필요도 없음) 다음에 해당되어야 합니다.\n•\t정규 교사진과 교육 과정이 있고 교육 활동에 참여하는 정기적으로 \n등록된 학생들이 있는 학교에 다니거나, 또는\n•\t위에 설명한 학교의 공인 대행인이나 주, 카운티 또는 지방 정부의 \n감독 하에 농장 현장 교육 기관의 정규 교육과정에 참여해야 합니다.\n납치된 자녀\n납치된 자녀가 납치일 이전에 귀하의 주된 주택에서 함께 거주한 기간이 \n과세 연도의 절반 이상이라면 그 과세 연도의 절반 이상의 기간 동안 \n같은 주택에서 함께 거주한 것으로 간주합니다. 다만 귀하의 가족 또는 \n자녀의 가족이 아닌 다른 사람에 의해 자녀가 납치되었다고 사법 당국에서 \n추정해야 합니다. 일반적으로 이 내용은 자녀가 돌아올 때까지 모든 \n연도에 적용되지만, 마지막 연도로는 다음 중 이른 시점에 적용됩니다.\n•\t자녀가 사망했다고 결정을 내린 연도\n•\t자녀가 18세가 되었던 연도.\n유자격 자녀가 납치되었고 이 요건을 충족한다면 스케줄 EIC의 라인 6에 \n숫자 대신 “KC”라고 기입하십시오.\n해외 주둔 군인\nEITC의 목적상, IRS는 해외(미국 밖)에서 장기간 현역으로 주둔하는 미국 \n군인의 경우 그 복무 기간 동안 미국에 주된 거주지를 가지고 있는 것으로 \n간주합니다. 장기 현역 복무는 무기한 또는 90일 이상 동안 근무하도록 \n명령을 받은 것을 의미합니다. 일단 장기 현역 복무를 시작하고 나면, \n복무 기간이 90일이 넘지 않더라도 계속 연장 현역 복무 중인 것으로 \n간주됩니다.\n영구적 완전 장애\n영구적 완전 장애를 인정 받으려면 아래 내용에 모두 해당되어야 합니다.\n•\t육체적 또는 정신적 질환 때문에 실질적 소득 활동을 할 수 없음. \n간행물 524 ‘노인 또는 장애인 세액공제’에 “실적적 소득 활동”에 \n대한 정의와 예시가 있습니다.\n•\t그 질환이 1년 이상 지속되었거나 지속될 것이라고 예상하거나 \n또는 사망에 이를 수 있다고 의사가 판단함. 의사의 진술서 또는 \n재향군인회나 사회 보장국의 공인 담당자가 서명한 진술서가 있어야 \n합니다.\n의붓 관계\n의붓 관계는 결혼에 의해 형성된 관계를 말합니다. 의붓딸, 의붓아들, \n의붓형제, 의붓자매, 의붓아버지 또는 의붓어머니 등 결혼에 의해 형성된 \n관계는 사망 또는 이혼에 의해 그 관계를 형성한 결혼이 종료되더라도 \n계속 지속됩니다.\n일시적 부재\n귀하 또는 자녀가 특별한 상황 때문에 귀하의 주된 주거지에서 일시적으로 \n떠나 있는 시간은 함께 거주한 시간에 산입합니다. 특별한 상황의 예를 \n들면 질병, 학교 출석, 사업, 휴가, 군복무, 청소년 교도소 수감 등이 \n포함됩니다. 일시적이란 의미는 자녀가 특별한 상황 때문에 떨어져있지 \n않았다면 귀하의 주된 주거지에서 함께 거주했을 것임을 뜻합니다.\n승자결정 규칙\n때로는 자녀가 두 사람 이상의 유자격 자녀 규칙에 해당될 수 있습니다. 자녀가 두 사람 이상의 유자격 자녀에 해당될 경우 아래의 모든 세제 \n혜택을 받기 위해 한 사람만이 그 자녀를 유자격 자녀로 청구할 수 있습니다:\n•\tEITC\n•\t자녀의 부양가족 공제\n•\t자녀 세액 공제\n•\t세대주 납세자 구분\n•\t자녀 및 부양가족 관리 비용에 대한 세액 공제\n•\t부양가족 관리 혜택을 위한 제외.\n다른 사람의 경우는 위의 여섯 가지 혜택 중 아무것도 받을 수 없지만, 다른 유자격 자녀가 있다면 그 자녀에 대해서는 청구할 수 있습니다. \n동일한 자녀에 대해 두 명 이상의 사람이 실제로 세금 혜택을 청구할 경우 승자결정 규칙(아래 설명 참조)이 적용됩니다. 자세한 내용은 \n간행물 596을 참조하십시오.\n승자결정 규칙에 따라 해당 자녀는 아래 사람의 유자격 자녀가 됩니다.\n•\t부부 공동 보고자인 경우, 양 부모\n•\t한 사람만 자녀의 부모인 경우, 해당되는 아버지 또는 어머니\n•\t두 사람이 자녀의 부모인데 함께 부부 공동 보고를 하지 않는 경우, 해당 과세 연도 중에 자녀와 더 오래 거주했던 아버지 또는 어머니\n•\t과세 연도 중에 자녀가 각 부모와 거주했던 기간이 동일하고 부부 공동 고고를 하지 않는 경우, AGI가 높은 아버지 또는 어머니\n•\t부모가 모두 유자격 자녀 청구를 할 수 없는 경우, AGI가 가장 높은 사람\n•\t한 부모가 유자격 자녀 청구를 할 수 있는데도 청구를 하지 않은 경우, 그 부모보다 AGI가 더 높은 사람.\n" ]
p3524cn.pdf	0816 Publ 3524 (CN) (PDF)	https://www.irs.gov/pub/irs-pdf/p3524cn.pdf	[ "1. \n您、您的配偶（如果是夫妻聯合報稅）以及所有列在EIC副表上的合格子女是否都有一個聘僱有效的社會安全號碼\n（SSN）？如果任何人使用個人納稅識別號碼（ITIN）或領養兒童納稅識別號碼（ATIN）進行申報，您必須回答 \n「否」。\n2. \n您的報稅身份是夫妻聯合報稅、戶主、合格鰥寡人士，或是單身嗎？如果您的報稅身份是夫妻分開報稅，回答\n「否」。備註：如果您在2016年下半年的任何時間為已婚並且與配偶同住，您只能選擇以夫妻聯合報稅或夫妻分開\n申報的報稅身份來報稅。如果您需要更多資訊，請參閱501號刊物。注意：如果您或配偶是非稅法定義居民，參見\n第519號出版物【外國人美國稅務指南】，以了解如何回答這個問題。\n3. \n如果您不是申報2555表或2555-EZ表，回答「是」。如果您申報2555表或2555-EZ表，您必須回答「否」。\n4. \n您的投資收入是$3,400或以下嗎？\n5. \n您的總工作收入✛ 至少有$1，而且總工作收入和調整後總收入（AGI)Q 低於：\n•\n•\n若無合格的子女，$14,880（如果是夫妻聯合報稅則為$20,430）\n•\n•\n若有一名合格子女，$39,296（如果是夫妻聯合報稅則為$44,846）\n•\n•\n若有兩名合格子女，$44,648（如果是夫妻聯合報稅則為$50,198）\n•\n•\n若有三名或三名以上合格子女，$47,955（如果是夫妻聯合報稅則為$53,505）\n6. \n如果您（及您的配偶，若申報夫妻聯合報稅表）不是其他人的合格子女，回答「是」。如果您不知道如何回答這一\n題，請前往第7、8、9、10和11題。為您的親人以及您（及您的配偶，若申報夫妻聯合報稅表）以子女身份回答這\n些問題。如果您對所有問題均回答「是」，請在此回答「是」。\n如果您想申報一名或多名子女，請回答第7、8、9、10和11題。為每個子女重複回答每一題。如果您沒有合格子女，請跳過\n第7、8、9、10和11題，然後回答第12、13和14題。\n7. \n該名子女是您的子女、領養子女、繼子女、寄養子女、同父異母（異父同母）兄弟姐妹、繼兄弟姊妹，或他們的直\n系後代？Q\n8. \n您的子女是否比您（或您的配偶，若申報夫妻聯合報稅表）年輕，而且\n•\n•\n在報稅年度結束時未滿19歲，或是\n•\n•\n在報稅年度結束時是未滿24歲的全職學生*\n此外，如果該子女終生完全殘障，請回答「是」。\n9. \n子女在2016年是否和您（或您的配偶，若申報夫妻聯合報稅表）在美國一起居住半年以上\n特殊規定適用於暫時缺席、被綁架的兒童，以及長期在美國境外服役的軍人。Q\n10. 如果子女已婚而且申報夫婦聯合報稅表，請回答「否」。如果您的子女和子女的配偶申報夫婦聯合報稅表只是為了\n領取退稅，而不需要繳稅，請回答「是」。如果子女沒有申報夫婦聯合報稅表，請回答「是」。\n11. 您是唯一可以申報該子女的人嗎？\n如果您認為另一個人可能申報該子女，最好確定誰有資格申報該子女，以及由誰進行申報。如果一人以上申報同一子女，您可能會失去福\n利優惠，而且必須連同罰款和利息償還。請看本表格背面的平局決勝規定，來幫您回答這一題。\n如果您對第1題到第11題均回答「是」，您可以使用子女作為申報低收入家庭福利優惠的合格子女。記得要填寫EIC副表【低收入家庭福利優\n惠】以及每個子女的姓名和社會安全號碼，並附在您的1040或1040A表上。您不能使用1040EZ表。\n如果您對第7、8、9、10或11題回答「否」，請回答第12、13和14題，以確定您是否可在沒有合格子女的情況下申報低收入家庭福利優\n惠。備註：填完這一部份後，請檢查第5題的回答，確定仍然正確。\n12. 您的主要住所（以及您的配偶，如果申報夫婦聯合報稅表）在該年度有一半以上時間是在美國Q嗎？\n13. 您（以及您的配偶，如果申報夫婦聯合報稅表）在2016年底至少25歲，但是未滿65歲嗎？\n14. 如果您（及您的配偶，若申報夫妻聯合報稅表）不能在其他人的稅表被申報為合格子女，回答「是」。\n如果您（或您的配偶，若申報夫妻聯合報稅表）可以在其他人的稅表上被申報為被撫養人，回答「否」。\n如果第1題到第6題以及第12、13和14題您的回答均為「是」，您不需要合格子女即可申報低收入家庭福利優惠。備註：填完這一部份後，\n請檢查第5題的回答，確定仍然正確。\n如需完整的說明以及使用詞語的定義，請瀏覽 www.irs.gov/eitc、查閱596號刊物，或是洽詢您的稅表報稅員。\n✛\n✛如果您是在戰區服役的美國軍人Q或是神職人員，另有適用的特殊規定。\n✱\n✱請看背面的實用定義。\n資格檢查表\n如果您對以下所有問題均回答「是」，您可以申報低收入家庭福利優惠:\n2016 稅務年度\n低收入家庭福利優惠\n是\n否\n暫停\nwww.irs.gov/eitc\n生活更容易\n", "✱實用定義\n調整後總收入\nAGI或稱調整後總收入，是您的所有應納稅收入（例如您獲得的工\n資、利息、養老金、退休金和贍養費）減去某些扣除額（例如IRA扣\n除額、健康儲蓄帳戶扣除額，以及您支付贍養費的扣除額）之後的\n總額。請勿減去個人或受撫養免稅額、標準扣稅額或列舉扣除的扣除\n額。\n領養的子女\n總是將領養的子女視為您自己的子女。這個詞語包括為了合法領養而\n合法置於您處的兒童。\n子女在稅務年度出生或死亡\n對於在稅務年度出生或死亡的子女，如果您的主要住宅是該子女存活\n期間一半時間以上的主要住宅，國稅局將視為該子女在稅務年度的一\n半以上時間與您同住在主要住宅。您會將該子女住在醫院或其他設施\n視為暫時缺席。\n選擇戰鬥付款\n您可以選擇將您的非應稅戰鬥付款包括在賺得收入中來計算低收入家\n庭福利優惠。您的非應稅戰鬥付款金額會在您的表格W-2框12中顯\n示，代碼為Q。選擇把非應稅戰鬥付款計入賺得收入，可能會增加或\n減少您的低收入家庭福利優惠。\n賺得收入\n賺得收入包括您透過工作或是某些殘障付款獲得的全部應稅收入。有\n兩種方式獲得賺得收入：您為向您付錢的人工作，或是您經營企業或\n農場。\n應稅的賺得收入包括：\n•\n• 工資、薪資、小費和其他應課稅的員工付款；\n•\n• 工會罷工福利；\n•\n• 最低退休年齡前領取的長期殘障福利；\n•\n• 以下情況的自雇淨收益：\n»\n» 您經營企業或農場\n»\n» 您是牧師或宗教組織成員\n»\n» 您作為法定僱員賺取收入\n不是賺得收入的收入：\n•\n• 在刑法機構服刑期間因工作而收到的任何金額\n•\n• 利息和股息\n•\n• 退休收入\n•\n• 社會安全金\n•\n• 失業福利金\n•\n• 贍養費\n•\n• 子女扶養費\n寄養子女\n您只能申報經由獲授權的安置機構或具有合格司法權限的法院判決、\n法令或任何其他命令而安置在您家中的寄養子女。獲授權的安置機構\n包括州政府或地方政府的機構或者美國原住民族政府，也包括由州政\n府或原住民族政府核發執照的免稅組織。\nPublication 3524 (CN) (Rev. 8-2016) Catalog Number 59151K Department of the Treasury Internal Revenue Service www.irs.gov\n全職學生\n全職學生是註冊的時數或課程符合學校全日制出勤要求的學生。\n誰有資格作為學生？\n如需符合學生的定義，您在一年中任何五個月的某些部份（不必是連\n續五個月，也不需要是同一所學校）必須是：\n•\n• 就讀一所具有正常教學人員、學習課程和在教育活動場所正常\n註冊學生的學校，或\n•\n• 在上述學校或州立、縣級或地方政府的獲認證代理人的監督\n下，在農場訓練課程全職上課。\n被綁架的子女\n被綁架子女如果在綁架日期之前的該年度有一半以上時間與您同住在\n主要住宅，國稅局將視為該子女在該年度有一半以上的時間與您同住\n在主要住宅。執法機構必須假定該子女為被您的家庭成員或該名子女\n的家庭成員之外的某人綁架。一般而言，此種處理方式適用於子女返\n回之前的所有年份。但是這種處理方法的最後一年是以下較早發生\n者：\n•\n• 確定子女死亡的年份，或\n•\n• 子女本可以達到18歲的年份。\n如果您的合格子女被綁架並且符合這些要求，在EIC副表第6行不要填\n寫數字，而是填「KC」\n駐在美國境外的軍隊人員\n在申請低收入家庭福利優惠上，國稅局將駐在美國境外延期服役的美\n國軍隊人員視為在服役時間在美國境內有主要住宅。延期服役是指您\n被徵召或命令無限期服勤或超過90天的服勤。在您開始延期服役後，\n即使您未延期服役超過90天，您還是被視為延期服役。\n終生完全殘障\n要被視為終生完全殘障，必須符合以下兩個事實：\n•\n• 此人由於身體或精神狀況不能從事任何有實質收益的活\n動。524號刊物【老人和殘障人士抵稅優惠】對於「實質收益\n的活動」有定義和舉例。\n•\n• 醫生確定狀況已經延續或預計會延續至少一年或是可以預期導\n致死亡。您必須具有醫生聲明或由退伍軍人事務部或社會安全\n局獲授權人士簽名的聲明。\n繼關係\n繼關係是由婚姻造成的。由婚姻造成的關係，不會因為造成該關係的\n婚姻由於死亡或離婚而終止後隨之終止，包括繼女、繼子、繼兄弟、\n繼姊妹、繼父或繼母。\n暫時缺席\n將您或子女因為特殊情況而暫時缺席的時間視為子女與您同住的時\n間。特殊情況的範例包括生病、上學、業務、休假、服役或在少年感\n化院的拘留。暫時是指子女若不是因為特殊情況而缺席，本會和您一\n起住在主要住宅。\n平局決勝規定\n有時，一名子女符合成為一人以上的合格子女的規定。如果該名子女符合一人以上的合格子女規定，只有其中一人能將這名子女\n申報為合格子女，獲得以下所有稅益：\n•\n•\n低收入家庭福利優惠，\n•\n•\n子女的被撫養免稅額，\n•\n•\n兒童福利優惠，\n•\n•\n戶主報稅身份，\n•\n•\n子女和被撫養人照護費抵稅優惠額，以及\n•\n•\n從收入中排除被撫養人照護福利。\n其他人士不能享受上述任何六項稅益，除非他或她有另一名合格子女。如果一人以上申報同一子女，國稅局會採取平局決勝規定\n（在下一段解釋）。詳情請參閱596號刊物。\n在平局決勝規定中，子女只會被視為以下人士的合格子女：\n•\n•\n父母雙方，如果他們採取夫妻聯合報稅；\n•\n•\n一方父母，如果只有其中一人是該名子女的父母；\n•\n•\n在一年中與子女同住時間較長的父母，如果兩人都是子女的父母而且沒有採取夫妻聯合報稅；\n•\n•\n調整後總收入較高的父母，如果子女在當年中與兩位父母同住的時間相同，而且父母沒有採取夫妻聯合報稅；\n•\n•\n調整後總收入最高之人，如果父母無法可將子女申報為合格子女；或\n•\n•\n調整後總收入高於可以將子女申報為合格子女但是未申報的任一方父母的人士。\n" ]
f5768.pdf	0916 Form 5768 (PDF)	https://www.irs.gov/pub/irs-pdf/f5768.pdf	[ "Form 5768\n(Rev. September 2016)\nDepartment of the Treasury \nInternal Revenue Service \nElection/Revocation of Election by an Eligible \nSection 501(c)(3) Organization To Make \nExpenditures To Influence Legislation \n(Under Section 501(h) of the Internal Revenue Code)\n▶ Information about Form 5768 and its instructions is at www.irs.gov/form5768. \nFor IRS \nUse Only ▶\nName of organization\nEmployer identification number\nNumber and street (or P.O. box no., if mail is not delivered to street address)\nRoom/suite\nCity, town or post office, and state\nZIP + 4\n1 Election— As an eligible organization, we hereby elect to have the provisions of section 501(h) of the Code, relating to \nexpenditures to influence legislation, apply to our tax year ending and all\nsubsequent tax years until revoked.\n(Month, day, and year)\nNote: This election must be signed and postmarked within the first taxable year to which it applies.\n2 Revocation— As an eligible organization, we hereby revoke our election to have the provisions of section 501(h) of the Code, \nrelating to expenditures to influence legislation, apply to our tax year ending and \nall subsequent tax years (until a new election is made).\n(Month, day, and year)\nNote: This revocation must be signed and postmarked before the first day of the tax year to which it applies.\nUnder penalties of perjury, I declare that I am authorized to make this (check applicable box) ▶ \non behalf of the above named organization.\nelection\nrevocation\n(Signature of officer or trustee)\n(Type or print name and title)\n(Date)\nGeneral Instructions\nSection references are to the Internal \nRevenue Code.\nSection 501(c)(3) states that an \norganization exempt under that section \nwill lose its tax-exempt status and its \nqualification to receive deductible \ncharitable contributions if a substantial \npart of its activities are carried on to \ninfluence legislation. Section 501(h), \nhowever, permits certain eligible section \n501(c)(3) organizations to elect to make \nlimited expenditures to influence \nlegislation. An organization making the \nelection will, however, be subject to an \nexcise tax under section 4911 if it \nspends more than the amounts \npermitted by that section. Also, the \norganization may lose its exempt status \nif its lobbying expenditures exceed the \npermitted amounts by more than 50% \nover a 4-year period. For any tax year in \nwhich an election under section 501(h) is \nin effect, an electing organization must \nreport the actual and permitted amounts \nof its lobbying expenditures and grass \nroots expenditures (as defined in section \n4911(c)) on its annual return required \nunder section 6033. See Part II-A of \nSchedule C (Form 990 or Form 990-EZ). \nEach electing member of an affiliated \ngroup must report these amounts for \nboth itself and the affiliated group as a \nwhole.\nTo make or revoke the election, enter \nthe ending date of the tax year to which\nthe election or revocation applies in item \n1 or 2, as applicable, and sign and date \nthe form in the spaces provided.\nEligible organizations. A section \n501(c)(3) organization is permitted to \nmake the election if it is not a \ndisqualified organization (see below) and \nis described in:\n1. Section 170(b)(1)(A)(ii) (relating to \neducational institutions),\n2. Section 170(b)(1)(A)(iii) (relating to \nhospitals and medical research \norganizations),\n3. Section 170(b)(1)(A)(iv) (relating to \norganizations supporting government \nschools),\n4. Section 170(b)(1)(A)(vi) (relating to \norganizations publicly supported by \ncharitable contributions),\n5. Section 170(b)(1)(A)(ix) (relating to \nagricultural research organizations),\n6. Section 509(a)(2) (relating to \norganizations publicly supported by \nadmissions, sales, etc.), or\n7. Section 509(a)(3) (relating to \norganizations supporting certain types \nof public charities other than those \nsection 509(a)(3) organizations that \nsupport section 501(c)(4), (5), or (6) \norganizations).\nDisqualified organizations. The \nfollowing types of organizations are not \npermitted to make the election:\na. Section 170(b)(1)(A)(i) organizations \n(relating to churches),\nb. An integrated auxiliary of a church or \nof a convention or association of \nchurches, or\nc. A member of an affiliated group of \norganizations if one or more members \nof such group is described in a or b of \nthis paragraph.\nAffiliated organizations. Organizations \nare members of an affiliated group of \norganizations only if (1) the governing \ninstrument of one such organization \nrequires it to be bound by the decisions \nof the other organization on legislative \nissues, or (2) the governing board of one \nsuch organization includes persons (i) \nwho are specifically designated \nrepresentatives of another such \norganization or are members of the \ngoverning board, officers, or paid \nexecutive staff members of such other \norganization, and (ii) who, by aggregating \ntheir votes, have sufficient voting power \nto cause or prevent action on legislative \nissues by the first such organization.\nFor more details, see section 4911 and \nsection 501(h).\nNote: A private foundation (including a \nprivate operating foundation) is not an \neligible organization.\nWhere to file. Mail Form 5768 to:\nDepartment of the Treasury \nInternal Revenue Service Center \nOgden, UT 84201-0027\nCat. No. 12125M\nForm 5768 (Rev. 9-2016)\n" ]
f13424k.pdf	0416 Form 13424-K (PDF)	https://www.irs.gov/pub/irs-pdf/f13424k.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
f13424a.pdf	0416 Form 13424-A (PDF)	https://www.irs.gov/pub/irs-pdf/f13424a.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
f13424n.pdf	0416 Form 13424-N (PDF)	https://www.irs.gov/pub/irs-pdf/f13424n.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
f13424b.pdf	0416 Form 13424-B (PDF)	https://www.irs.gov/pub/irs-pdf/f13424b.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
f13424c.pdf	0416 Form 13424-C (PDF)	https://www.irs.gov/pub/irs-pdf/f13424c.pdf	[ "Catalog Number 54942J\nwww.irs.gov\nForm 13424-C (Rev. 4-2016)\nFor Paperwork Reduction Act Notice, see Publication 3319.\nForm 13424-C \n(April 2016)\nDepartment of the Treasury - Internal Revenue Service\nLow Income Taxpayer Clinic (LITC) \nAdvocacy Information Report\nOMB Number \n1545-1648\nGrant year\nName of clinic\nPart I. Systemic Advocacy Submissions\nComplete this section to list systemic issues related to low income or ESL taxpayers submitted during the reporting period to the \nSystemic Advocacy Management System (SAMS) https://www.irs.gov/Advocate/Systemic-Advocacy-Management-System-SAMS \nIssue number\nSubmitter\nDate submitted\nBrief description of the issue \nIssue number\nSubmitter\nDate submitted\nBrief description of the issue \nIssue number\nSubmitter\nDate submitted\nBrief description of the issue \nPart II. Published Materials\nComplete this section to list written materials published during the reporting period to educate low income or ESL taxpayers about tax \nissues or to bring awareness to the public about the LITC program or tax issues that affect low income or ESL taxpayers.\nFormat\nBook\nLaw review\nMagazine\nNewspaper\nWebsite\nOther\nAuthor's name\nDate published\nTitle of article\nPublication or website\nBrief description of the article \nFormat\nBook\nLaw review\nMagazine\nNewspaper\nWebsite\nOther\nAuthor's name\nDate published\nTitle of article\nPublication or website\nBrief description of the article \nFormat\nBook\nLaw review\nMagazine\nNewspaper\nWebsite\nOther\nAuthor's name\nDate published\nTitle of article\nPublication or website\nBrief description of the article \n", "Page 2\nCatalog Number 54942J\nwww.irs.gov\nForm 13424-C (Rev. 4-2016)\nPart III. Television and Radio Appearances\nComplete this section to list television and radio appearances made during the reporting period to educate low income or ESL \ntaxpayers about tax issues or to bring awareness to the public about the LITC program or tax issues that affect low income or ESL \ntaxpayers.\nAiring dates of segment\nNumber of potential listeners or viewers\nDiscussion topic\nPresenter\nBrief description of the topic \nAiring dates of segment\nNumber of potential listeners or viewers\nDiscussion topic\nPresenter\nBrief description of the topic \nAiring dates of segment\nNumber of potential listeners or viewers\nDiscussion topic\nPresenter\nBrief description of the topic \nPart IV. Public Service Announcements\nComplete this section to list public service announcements aired during the reporting period to educate low income or ESL taxpayers \nabout tax issues or to bring awareness to the public about the LITC program or tax issues that affect low income or ESL taxpayers.\nNumber of times segment aired\nNumber of potential listeners or viewers\nDiscussion topic\nPresenter\nBrief description of the topic \nNumber of times segment aired\nNumber of potential listeners or viewers\nDiscussion topic\nPresenter\nBrief description of the topic \nNumber of times segment aired\nNumber of potential listeners or viewers\nDiscussion topic\nPresenter\nBrief description of the topic \n", "Page 3\nCatalog Number 54942J\nwww.irs.gov\nForm 13424-C (Rev. 4-2016)\nInstructions for Form 13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report\nNote: Interim and Year-End Reports, including this form (Form 13424-C), may be released under the Freedom of Information Act \n(FOIA). In response to a FOIA request, the LITC Program Office will release these reports after appropriate redactions to ensure \nconfidentiality of taxpayer information. \n \nPurpose \nThis form is used to report information about certain advocacy work the clinic performed during the reporting period. This form is used \nto report all systemic advocacy issues submitted, written materials published, television and radio appearances made, and public \nservice announcements aired during the reporting period. \n \nThe Program Office uses the information reported on this form and the other reporting forms to determine the scope of services \nprovided by clinics. Data is also aggregated to provide program-wide statistical information about services provided to low income and \nEnglish as a Second Language (ESL) taxpayers. Please be careful to follow the instructions for this form and to report all information \ncompletely and accurately. If additional room is necessary to provide details about the activities reported on this form, include such \ndetails in the program narrative. \n \nReporting Requirements \nAll clinics must complete this form. See Publication 3319 for additional information. \n \nReporting Period \nClinics are required to report on LITC activities twice for each grant year. The grant year is January 1 through December 31 for the year \nin which a grant award is received. An Interim Report is required to report activities conducted for the period from January 1 through \nJune 30; a Year-End Report is required to report activities conducted for the entire grant year, the period from January 1 through \nDecember 31. Check the appropriate box at the beginning of the form indicating for which period the report is being completed. \n \nNote: For purposes of this Form 13424-C, clinics are not required to repeat information included in the Interim Report on the \nYear-End Report. Report advocacy work performed between January 1 and June 30 on the Interim Report, and report \nadvocacy work performed between July 1 and December 31 on the Year-End Report. \n \nSpecific Instructions \n \nSystemic Advocacy Submissions \nReport in this section all systemic issues that relate to low income or ESL taxpayers that were submitted to the Systemic Advocacy \nManagement System (SAMS) during the reporting period. Include the SAMS issue number, the name of the individual who made the \nsubmission, the date of each submission, and a brief description of the issue described in the submission. The SAMS site is available at \nwww.irs.gov/uac/Systemic-Advocacy-Management-System (SAMS). \n \nPublished Materials \nReport in this section all written materials published during the reporting period to educate low income or ESL taxpayers or to bring \nawareness to the public about the LITC program or tax issues that affect low income or ESL taxpayers. Include the posting of \neducational materials to a website or the distribution of educational materials via social media. Check the appropriate box to indicate \nthe format of the publication. If the publication was released in multiple formats (i.e., in a magazine and on a website) check one box \nand list the other formats in the Program Narrative on Form 13424-N, line 2.ix. Include the author’s name, the publication date, the title \nof the publication or website, the title of the work, and a brief description of the work. \n \nTelevision and Radio Appearances \nReport in this section all television and radio appearances produced by or featuring clinic staff and broadcast during the reporting period \nto educate low income or ESL taxpayers or to bring awareness to the public about the LITC program or tax issues that affect low \nincome or ESL taxpayers. If the broadcast was released in multiple formats or on multiple channels, list the other formats in the \nProgram Narrative on Form 13424-N, line 2.ix. Include the airing dates of each segment, a reasonable estimate of the number of \nlisteners or viewers, the topic of the discussion or on-air piece, the names of any clinic representatives involved in the appearances, \nand a brief description of the topic discussed on-air. \n \nPublic Service Announcements \nReport all public service announcements produced by or featuring clinic staff and broadcast during the reporting period written to \neducate low income or ESL taxpayers or to bring awareness to the public about the LITC program or tax issues that affect low income \nor ESL taxpayers. Include the number of times each segment aired, a reasonable estimate of the number of listeners or viewers, the \ntopic of the discussion or on-air piece, the names of any clinic representatives involved in the appearances, and a brief description of \nthe topic discussed on-air.\n" ]
fw14.pdf	0816 Form W-14 (PDF)	https://www.irs.gov/pub/irs-pdf/fw14.pdf	[ "Form W-14\n(August 2016)\nDepartment of the Treasury \nInternal Revenue Service \nCertificate of Foreign Contracting Party \nReceiving Federal Procurement Payments\n \n▶ Information about Form W-14 and its separate instructions is at www.irs.gov/w14. \n▶ Give this form to the acquiring agency. Do not send to the IRS.\nOMB No. 1545-2263\nPart I \nIdentification of Foreign Contracting Party and Acquiring Agency \n1 Name of foreign contracting party \n2 Country of incorporation or organization, if applicable \n(do not abbreviate the name of the country)\n3 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address. \nCity or town, state or province. Include postal code where appropriate. \nCountry (do not abbreviate)\n4 Mailing address (if different from above) \nCity or town, state or province. Include postal code where appropriate. \nCountry (do not abbreviate)\n5\nU.S. taxpayer identification number (TIN), if any\n6 Contract/reference number (if known)\n7 Name and address of the acquiring agency \nCountry (do not abbreviate)\nCity or town, state or province. Include postal code where appropriate. \nPart II \nExemption Based on an International Agreement (if applicable)\n8\nCheck this box if claiming relief from the tax under section 5000C pursuant to an international agreement with the United \nStates (such as a qualified income tax treaty). Also complete Part IV.\nPart III \nExemption Based on an International Procurement Agreement \nor Because Goods/Services Produced/Performed in the United States\n9\nCheck this box if identifying specific exempt and nonexempt \namounts (for example, by contract line item number). Skip lines 10 \nthrough 14 and complete Part IV, line 15.\n10 Total contract price or estimated total contract price\n11 Nonexempt amount or estimated nonexempt amount\n12 Contract ratio (line 11 divided by line 10)\nPart IV\nExplanation (Complete if Part II or Part III is applicable)\n13 If you checked the box in Part II, state the name of the agreement and specific provision relied upon (for example, the nondiscrimination article \nof a qualified income tax treaty); and the basis on which you are entitled to the benefits of that provision (for example, because you are a corporation \norganized in a foreign country with which the United States has a qualified income tax treaty that covers all nationals). (Use additional sheets as \nnecessary.)\nFor Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 67553M \nForm W-14 (8-2016)\n", "Form W-14 (8-2016)\nPage 2 \nPart IV\nExplanation (Complete if Part II or Part III is applicable) (continued)\n14 If you completed Part III, but did not check the box on line 9, state the relevant countries where the goods are manufactured or produced or \nservices are provided and the international procurement agreements relied upon, if relevant. If applicable, explain the method relied upon to allocate \nthe total contract price between exempt and nonexempt amounts. (Use additional sheets as necessary.)\n15 If you checked the box on line 9, provide an explanation for each item by stating the relevant countries where the goods are manufactured or \nproduced or services are provided and the international procurement agreements relied upon, if relevant. If applicable, explain the method relied \nupon to allocate the total contract price between exempt and nonexempt amounts. For example, you may attach a spreadsheet listing the various \ncontract line items with an explanation for the treatment of each line item as exempt or nonexempt. If the contract includes details necessary to \ncomplete this section (such as exempt or nonexempt amounts by contract line item), you may incorporate by reference the relevant information in the \nexplanation. (Use additional sheets as necessary.)\nPart V\nCertificate\nUnder penalties of perjury, I declare that I have examined the information on this certificate (and in the contract, if relevant) and to the best of my knowledge and belief it is \ntrue, correct, and complete. I further certify under penalties of perjury that:\n1\nI am the foreign person (or am authorized to sign on behalf of the foreign person) identified in line 1 above,\n2\nI am not acting as an agent or nominee for another foreign person,\n3\nI agree to pay an amount equal to any tax due under section 5000C that the acquiring agency does not withhold under section 5000C and pay any applicable \npenalties and interest,\n4\nI acknowledge and understand the rules in Regulations section 1.5000C-4 relating to procedural obligations under section 5000C, and\n5\nI have not engaged in any transaction (or series of transactions) with a principal purpose of avoiding the tax imposed under section 5000C as defined in \nRegulations section 1.5000C-5.\nSign \nHere\n▲\nSignature of Foreign Person (or Authorized Representative)\nDate\n/ \n/ \n▲\nCapacity to Act\nForm W-14 (8-2016)\n" ]
f4423.pdf	0316 Form 4423 (PDF)	https://www.irs.gov/pub/irs-pdf/f4423.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
iw14.pdf	0816 Inst W-14 (PDF)	https://www.irs.gov/pub/irs-pdf/iw14.pdf	[ "Instructions for Form W-14\n(August 2016)\nCertificate of Foreign Contracting Party Receiving Federal Procurement Payments\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form W-14 and \nits instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/w14.\nGeneral Instructions\nPurpose of Form\nSection 5000C imposes a 2% tax on \nforeign persons that receive specified \nfederal procurement payments pursuant to \ncertain contracts with the U.S. government \nentered into on and after January 2, 2011.\nThis tax is imposed on the gross \namount of specified federal procurement \npayments and is generally collected by \nwithholding under chapter 3. A specified \nfederal procurement payment is \nconsidered to have been paid whether it is \npaid directly to the contracting party or to a \nnominee or agent on behalf of the \ncontracting party.\nProvide Form W-14 to the acquiring \nagency (U.S. government department, \nagency, independent establishment, or \ncorporation) to:\nEstablish that you are a foreign \ncontracting party; and\nIf applicable, claim an exemption from \nwithholding based on an international \nagreement (such as a tax treaty); or\nClaim an exemption from withholding, \nin whole or in part, based on an \ninternational procurement agreement or \nbecause goods are produced, or services \nare performed, in the United States.\nProvide Form W-14 to the acquiring \nagency before you earn or receive \npayments under the contract. Provide \nForm W-14 as early as practicable (for \nexample, when the offer for contract is \nsubmitted to the U.S. government) but in \nany event no later than the date of \nexecution of the contract. You must also \nsubmit a revised Section 5000C \nCertificate within 30 days of a change in \ncircumstances that causes the information \nin a Section 5000C Certificate held by the \nacquiring agency to be incorrect.\nWho Must Provide Form \nW-14\nYou must provide Form W-14 to the \nacquiring agency when requested if you \nare a foreign contracting party that is due \nto receive a specified federal procurement \npayment (see definition later) under the \nterms of the contract, and you are seeking \nto claim an exemption (in whole or in part) \nfrom the tax imposed by section 5000C. \nYou must also submit Form W-14 when \nrequested by the acquiring agency, \nwhether or not you are claiming an \nexemption, in whole or in part, from \nwithholding under section 5000C.\nDo not use Form W-14 if:\nThe payment is for any purpose other \nthan for goods or services;\nYou are a U.S. person; instead, use \nForm W-9, Request for Taxpayer \nIdentification Number and Certification;\nThe payment is for purchases or \npersonal services under the simplified \nacquisitions procedures that do not \nexceed the simplified acquisition threshold \nas described in 48 CFR 2.101;\nThe payment is for emergency \nacquisitions under contracts that were \nawarded under the “unusual and \ncompelling urgency” authority of 48 CFR \n6.302-2 or were entered into under the \nemergency acquisition flexibilities as \ndefined in 48 CFR Part 18;\nThe payment is for purchases made \npursuant to a foreign humanitarian \nassistance contract described in Treasury \nRegulations section 1.5000C-1(d)(4); and\nYou choose to submit a section 5000C \ncertificate that includes all the necessary \ninformation required by Treasury \nRegulations section 1.5000C-2(d).\nChange in circumstances. If a change \nin circumstances makes any information \non the Form W-14 you have submitted \nincorrect, you must notify the acquiring \nagency within 30 days of the change in \ncircumstances and you must provide a \nnew Form W-14 or other appropriate form.\nExpiration of Form W-14. Generally, a \nForm W-14 will remain valid for the term of \nthe contract unless a change in \ncircumstances makes any of the \ninformation incorrect.\nDefinitions\nAcquiring agency. An acquiring agency \nis any U.S. government department, \nagency, independent establishment, or \ncorporation described in 5 U.S.C. 101, 5 \nU.S.C. 102, 5 U.S.C. 104(1), and 31 \nU.S.C. 9101(3), that is a party to a \ncontract. An acquiring agency does not \ninclude U.S. government departments, \nagencies, independent establishments, or \ncorporations that are quasi-governmental \nentities or instrumentalities of the U.S. \ngovernment.\nTo the extent that a U.S. government \ndepartment, agency, independent \nestablishment, or corporation, other than \nthe acquiring agency, is making the \nspecified federal procurement payments \npursuant to a contract, that department or \nagency is also considered to be the \nacquiring agency.\nForeign contracting party. A foreign \ncontracting party is any foreign person that \nis a party to a contract with the U.S. \ngovernment that is entered into on or after \nJanuary 2, 2011. A foreign person is any \nperson other than a U.S. person (as \ndefined in section 7701(a)(30)).\nInternational procurement agreement. \nAn international procurement agreement \nincludes the World Trade Organization \nGovernment Procurement Agreement \nwithin the meaning of 48 CFR 25.400(a)\n(1) and any free trade agreement to which \nthe United States is a party that includes \ngovernment procurement obligations that \nprovide appropriate competitive \ngovernment procurement opportunities to \nU.S. goods, services, and suppliers. A \nparty to an international procurement \nagreement is a signatory to the agreement \nand does not include a country that is \nmerely an observer with respect to the \nagreement.\nSpecified federal procurement pay-\nment. A specified federal procurement \npayment is any payment made pursuant to \na contract with a foreign contracting party \nthat is for goods manufactured or \nproduced or services provided in a foreign \ncountry that is not a party to an \ninternational procurement agreement with \nthe United States. For purposes of section \n5000C, a foreign country does not include \nan outlying area.\nOutlying areas are the same areas as \nset forth in 48 CFR 2.101(b), which \ncurrently include Puerto Rico, the Northern \nMariana Islands, American Samoa, Guam, \nthe U.S. Virgin Islands, Baker Island, \nHowland Island, Jarvis Island, Johnston \nAtoll, Kingman Reef, Midway Islands, \nNavassa Island, Palmyra Atoll, and Wake \nAtoll.\nAug 11, 2016\nCat. No. 67607Z\n", "Specific Instructions\nPart I—Identification of \nForeign Contracting Party \nand Acquiring Agency\nLine 1. Enter the name of the foreign \ncontracting party. See the definition of \n“foreign contracting party” above. If the \nforeign contracting party is a branch, do \nnot enter the business name of the branch \nhere. Instead, enter the legal name of the \nentity that maintains the branch.\nLine 2. If the foreign contracting party is a \ncorporation, enter its country of \nincorporation. If the foreign contracting \nparty is another type of entity, enter the \ncountry under whose laws the foreign \ncontracting party is created, organized, or \ngoverned. Do not abbreviate the name of \nthe country.\nLine 3. Enter the permanent resident \naddress of the foreign contracting party. A \npermanent resident address is the \naddress in the country where the foreign \ncontracting party claims to be a resident \nfor purposes of that country's income tax. \nDo not provide the address of a financial \ninstitution (unless the foreign contracting \nparty is a financial institution), a post office \nbox, or an address used solely for mailing \npurposes unless it is the only address \nused by the entity and such address \nappears in the entity's organizational \ndocuments (that is, its registered \naddress).\nLine 4. Enter the mailing address of the \nforeign contracting party only if it is \ndifferent from the address in line 3.\nLine 5. Enter the foreign contracting \nparty's U.S. taxpayer identification number \n(TIN), if applicable. If the foreign \ncontracting party is an entity, enter its U.S. \nemployer identification number (EIN), if \napplicable. If the foreign contracting party \nis an entity and does not have an EIN, \napply for one on Form SS-4, Application \nfor U.S. Employer Identification Number, if \nthe foreign contracting party is required to \nobtain a U.S. TIN.\nLine 6. Enter the contract/reference \nnumber, if known.\nLine 7. Enter the name and address of \nthe acquiring agency (see definition, \nearlier).\nPart II—Exemption Based on \nInternational Agreement\nCheck the box on line 8 if the foreign \ncontracting party is claiming relief from the \ntax under section 5000C pursuant to an \ninternational agreement with the United \nStates (such as a qualified income tax \ntreaty).\nInternational Agreements/Qualified In-\ncome Tax Treaties. Section 5000C does \nnot apply if the payment is made to a \nforeign person entitled to relief from the \ntax imposed under section 5000C \npursuant to an international agreement \nwith the United States, including relief \npursuant to a non-discrimination provision \nof a qualified income tax treaty when the \nforeign person is entitled to the benefit of \nthat provision.\nA “qualified income tax treaty” means a \nU.S. income tax treaty in force that \ncontains a non-discrimination article that \napplies to the tax imposed by section \n5000C and prohibits taxation that is more \nburdensome on a foreign national than on \na U.S. national (or in the case of certain \nincome tax treaties, taxation that is more \nburdensome on a foreign citizen than a \nU.S. citizen), regardless of residence. A \nforeign person that is entitled to relief from \ntax under section 5000C pursuant to a \nqualified income tax treaty is exempt from \nthe tax under section 5000C, regardless of \nwhether the payment it receives is for \ngoods manufactured or produced, or for \nservices provided, in a country that is not a \nparty to an international procurement \nagreement with the United States.\nTo assist both the U.S. government \nand foreign persons in determining \nwhether the tax is imposed under section \n5000C and the regulations thereunder, \nthese instructions identify all “qualified \nincome tax treaties” in effect on the date \nthis form is published (see Appendix A \nand Appendix B at the end of these \ninstructions). For updates to this list, visit \nwww.irs.gov/w14. For more information, \nsee Notice 2015-35, 2015-18 I.R.B. 943.\nPart III—Exemption Based on \nInternational Procurement \nAgreement or Because Goods/\nServices Produced/Performed \nin the United States\nLine 9. Check the box on line 9 if the \nforeign contracting party is identifying \nspecific exempt and nonexempt amounts \n(for example, by contract line number). \nSee the definition of “nonexempt amount” \nin the line 11 instructions, later.\nLine 10. Enter the total contract price or \nestimated total contract price. The total \ncontract price is the total cost to the U.S. \ngovernment of the goods and services \nprocured under a contract and paid to the \ncontracting party. The total contract price \nmay be known on the date of execution of \nthe contract (for example, a fixed-price \ncontract) or may have to be recomputed \nafter the date of execution of the contract \n(for example, a cost-reimbursement \ncontract that is paid on the basis of actual \nincurred cost).\nLine 11. Enter the foreign contracting \nparty's nonexempt amount or estimated \nnonexempt amount.\nNonexempt amount. A nonexempt \namount is the portion of the contract price \nallocated to nonexempt goods and \nnonexempt services, or when necessary, \nthe portion of the contract price allocated \nto an estimate of either the nonexempt \ngoods or nonexempt services, or both.\nNonexempt goods. Nonexempt \ngoods are manufactured or produced in a \nforeign country that is not a party to an \ninternational procurement agreement with \nthe United States.\nNonexempt services. Nonexempt \nservices are provided in a foreign country \nthat is not a party to an international \nprocurement agreement with the United \nStates.\nLine 12. Enter the contract ratio (line 11 \ndivided by line 10).\nPart IV—Explanation\nComplete Part IV if Part II or Part III is \napplicable.\nPart V—Certificate\nThe foreign contracting party must make \ncertain certifications under penalties of \nperjury (see Part V of Form W-14). With \nrespect to item #4, see Treasury \nRegulations section 1.5000C-4 for the \nrules relating to procedural obligations \nunder section 5000C. With respect to item \n#5, see Treasury Regulations section \n1.5000C-5 for the definition of “engaged in \nany transaction (or series of transactions) \nwith a principal purpose of avoiding the tax \nimposed under section 5000C.”\n-2-\nInstructions for Form W-14 (Rev. 8-2016)\n", "Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United \nStates. You are required to provide the information. We need it to ensure that you are complying with these laws and to allow us to \nfigure and collect the right amount of tax.\nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents \nmay become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, \nas required by section 6103.\nThe time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:\nRecordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 hr., 49 min.\nLearning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . 1 hr.\nPreparing the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 6 min.\nCopying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . 0 min.\nIf you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be \nhappy to hear from you. You can send us comments from www.irs.gov/formspubs. Click on “More Information” and then on “Give us \nfeedback.” Or you can send your comments to: Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution \nAve. NW, IR-6526, Washington, DC 20224. Do not send Form W-14 to this office. Instead, give it to the acquiring agency, defined \nearlier.\nAPPENDIX A\nThe following qualified income tax treaties cover all nationals of the treaty country and exempt all such nationals from the tax imposed \nby section 5000C. \nAustria\nIceland\nSlovak Republic\nBangladesh\nItaly \nSlovenia\nBelgium\nJamaica\nSouth Africa\nBulgaria\nJapan\nSpain \nCanada\nLatvia \nSri Lanka\nCzech Republic\nLithuania\nSweden \nDenmark\nLuxembourg \nSwitzerland\nEstonia\nMalta\nTurkey \nFinland\nMexico\nUnited Kingdom\nGermany\nNetherlands \nVenezuela\nHungary \nPortugal\nAPPENDIX B\nThe following qualified income tax treaties cover only individual nationals of the treaty country and exempt all such individual nationals \nfrom the tax imposed by section 5000C. \nCyprus \nKazakhstan\nUkraine\nIsrael \nRussia \nInstructions for Form W-14 (Rev. 8-2016)\n-3-\n" ]
p5169.pdf	0714 Publ 5169 (PDF)	https://www.irs.gov/pub/irs-pdf/p5169.pdf	[ "T A X P A Y E R\nB I L L o f R I G H T S\nPublication 5169 (07-2014) Catalog Number 66847B\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nThe Right to \tBe Informed\nEl Derecho de Estar Informado\nThe Right to\t Quality Service\nEl Derecho de Recibir Servicio de Calidad\nThe Right to\t Pay No More than the Correct Amount of Tax\nEl Derecho de Pagar No Más de la Cantidad Correcta de Impuestos\nThe Right to \tChallenge the IRS’s Position and Be Heard\nEl Derecho de Cuestionar la Posición del IRS y de ser Escuchado\nThe Right to \tAppeal an IRS Decision in an Independent Forum\nEl Derecho de Apelar una Decisión del IRS en un Foro Autónomo\nThe Right to\t Finality\nEl Derecho de Llegar a una Resolución\nThe Right to \t Privacy\nEl Derecho de Privacidad\nThe Right to\t Confidentiality\nEl Derecho de Confidencialidad\nThe Right to\t Retain Representation\nEl Derecho de Contratar a un Representante\nThe Right to\t A Fair and Just Tax System\nEl Derecho de Tener un Sistema de Impuestos que sea Justo y Adecuado\nLearn more about your rights at irs.gov/taxpayerrights\nObtenga más información sobre sus derechos en irs.gov/taxpayerrights\n" ]
f12673.pdf	0816 Form 12673 (PDF)	https://www.irs.gov/pub/irs-pdf/f12673.pdf	[ "Catalog Number 29514X\nwww.irs.gov\nForm 12673 (Rev. 8-2016)\nForm 12673 \n(August 2016)\nDepartment of the Treasury - Internal Revenue Service\nAgreement to Bid\nI, the undersigned, in consideration of the United States Government offering for public sale the property described below, agree to bid\nat least the amount of $\n for the property if offered for sale within \n days from the date of this agreement.\nLegal property description (attach additional pages, as needed)\nProperty address\nI authorize the enclosed deposit of $\n to be applied against the sale price if I am the successful bidder. \nI understand and agree that if I do not bid at least the amount specified in this agreement and the property is not sold for at least such \namount within the time specified above, my deposit will be retained pending final determination of the damages the Government \nsustained because of my breach of this agreement. If damages exceed the amount of the deposit, I further understand and agree I will \nbe liable for the excess damages. \n \nI understand that the Government reserves the right to reject any and all bids, and to withdraw the property from sale. If the property is \nnot offered for sale within the time specified above, I understand this agreement is voided.\nSignature of Bidder\nDate\nBidder Information\nName (print/type)\nTelephone number\nStreet address\nCity\nState\nZip code\n" ]
f14652kr.pdf	0115 Form 14652 (KR) (PDF)	https://www.irs.gov/pub/irs-pdf/f14652kr.pdf	[ "카탈로그 번호 68882C\nwww.irs.gov\n양식 14652 (KR) (1-2015)\n양식 14652 (KR) \n(2015년 1월)\n재무부 – 연방국세청\n민권 이의신청\n이 양식의 목적은 민권 관련 이의신청서를 재무부 - 연방국세청에 제출하는 것을 도와드리는 것입니다. 반드시 이 양식을 사용할 \n필요는 없으며, 필요한 이의신청 정보가 포함된 서신을 사용하여 이의신청을 제출하는 것도 가능합니다. \n \n어떠한 경우에도 국세청은 직원, 양수인, 계약자, 하청업체가 차별하는 것을 용납하지 않습니다. \n \n연방국세청이 지원하거나 수행하는 프로그램 및 활동에서 차별을 받았다고 생각하는 사람은 이 양식을 작성하거나 또는 별도 서신을 \n작성하여 아래 주소로 송부함으로써 이의신청을 제출할 수 있습니다. 양식 작성에 도움이 필요하시면 (202) 317-6925번으로 연락 \n주십시오. 또한 연방 중계 서비스(Federal Relay Service)를 통해서 연방국세청에 연락할 수도 있습니다. 연방 중계 서비스는 연방 \n정부가 청각 장애자나 언어 장애자와 의사소통할 수 있도록 중간에서 통신 서비스를 제공합니다. 서비스에 연결하려면 \n1-800-877-8339번으로 전화하십시오.\n1. 성명 및 주소 (정자체로 기입하십시오)\n성명\n주소\n시\n주\n우편번호\n전화번호(집)\n전화번호(직장 또는 휴대전화)\n이메일 주소\n2. 차별을 받은 당국 또는 업체의 이름. 최대한 많은 정보를 기입하십시오.\n사람/조직/기관\n주소\n시\n주\n우편번호\n전화 번호\n3. 아래에 차별 행위의 발생 근거를 표시하십시오.\n인종\n피부색\n출신 국가\n성별\n연령\n장애\n종교\n기타\n4. 저희가 연락할 때 사용하기 원하는 방법\n전화\n이메일\n팩스\n우체국\n5. 이 이의신청에 관하여 의사소통하기 위해 필요한 특별 편의 제공을 원하십니까? (해당 항목은 모두 체크하십시오).\n점자\nTDD/TTY\n큰 글씨\n이메일\n언어 통역자 (언어를 명시하십시오)\n6. 차별 발생 날짜를 언제로 기억하십니까?\n이메일로 양식 제출 \n", "카탈로그 번호 68882C\nwww.irs.gov\n양식 14652 (KR) (1-2015)\n7. 차별 이의신청은 일반적으로 발생일로부터 180일 이내에 제출해야 합니다. 최근 발생한 날짜가 180일이 경과하였다면 제출 시한 \n요건의 면제를 신청할 수 있습니다. 면제를 신청하고자 할 경우 차별 사건 발생일로부터 180일 이내에 이의신청서를 제출할 수 \n없었던 이유를 설명하십시오.\n8. 차별 내용, 관련자, 귀하가 생각하는 차별의 이유 및 어떻게 차별을 받았는지를 최대한 자세히 설명하십시오. 가능하면 귀하가 다른 \n사람과 어떻게 차별적 대우를 받았는지에 대한 설명을 반드시 포함시키십시오.\n9. IRS 또는 저소득 납세자 클리닉(LITC)의 직원, 또는 LITC, 자원자 소득세 신고지원(VITA), 고령자 세무 상담(TCE) 사무소에서 \n일하는 자원자는 연방국세청에 차별 이의신청을 한 사람에 대해 보복할 수 없습니다. 귀하의 이의신청, 조사나 절차에서 증언, 지원 \n또는 참여했다는 이유로 보복을 받았다고 생각되면 그 내용을 아래에 설명하십시오.\n10. 저희가 수행할 조사와 관련이 있다고 생각하시는 다른 정보를 가지고 계십니까?\n11. 주장하신 차별에 대해 어떤 해결책을 원하십니까?\n이의신청서에 날짜를 기입하고 서명하십시오.\n서명\n날짜\n작성하신 민권 이의신청서를 아래 주소로 이메일 또는 우편을 통해 제출하십시오. \nOperations Director, Civil Rights Division \nInternal Revenue Service \n1111 Constitution Avenue, NW, Room 2413 \nWashington, DC 20224 \[email protected]\nIRS 민권국을 어떻게 알게 되었습니까?\nIRS 웹사이트/인터넷 검색\n가족/친구/동료 \n종교/지역사회 단체\n변호사/법률 단체 \n고용주 \n연방/주/지방 정부 \n보건의료 서비스 제공자/헬스 플랜 \n포스터/브로셔\n기타\n서류작업 감축법(1995, 44 U.S.C. 3501 이하 참조)에 근거하여, 저희가 귀하의 이의신청서 접수 시 처리에 필요한 모든 정보를 확실히 받기 위해 요구 \n정보를 수집함을 알리도록 되어 있습니다. 이 양식의 주된 목적은 귀하의 민권 이의신청에 관한 정보를 얻는 것입니다. IRS 민권국은 귀하 또는 \n이의신청 상대방의 이름 또는 기타 식별 정보를 공개하지 않을 것입니다. 다만 조사나 법집행 목적상 필요한 경우는 예외로 합니다. 공개 전에 이의신청 \n당사자의 서명 동의/공개 양식을 받을 것입니다. 하지만 일부의 경우 개인정보 보호법(1974, 5 U.S.C. §552a), 정보자유법(5 U.S.C. §552) 및 기타 \n해당 연방 법률 조항에 따라 동의 없이 공개하는 것이 필요하거나 허용될 수 있습니다.\n" ]
f14652ru.pdf	0115 Form 14652 (RU) (PDF)	https://www.irs.gov/pub/irs-pdf/f14652ru.pdf	[ "Catalog Number 68883N \nwww.irs.gov\nФорма 14652 (RU) (1-2015)\nФорма 14652 (RU) \n(Январь 2015 г.)\nНалоговое управление (IRS) Министерства финансов США\nЖалоба о нарушении гражданских прав\nНазначение настоящей формы заключается в том, чтобы оказать вам содействие в подаче жалобы на нарушение гражданских \nправ в Налоговое управление (IRS) Министерства финансов США. Вы не обязаны пользоваться этой формой. Письмо, \nсодержащее необходимую информацию для рассмотрения жалобы, достаточно для ее подачи. \nНи при каких обстоятельствах Налоговое управление США (IRS) не допустит со стороны своих сотрудников дискриминации \nполучателей субсидий, подрядчиков и субподрядчиков. \nЛюбое лицо, считающее себя подвергшимся дискриминации в рамках программ, выполняемых Налоговым управлением США \n(IRS) или при его содействии, может подать жалобу, заполнив и представив эту форму или отправив письмо по указанному \nниже адресу. Если вам нужна помощь в заполнении этой формы, вы можете позвонить нам по телефону (202) 317-6925. Вы \nтакже можете обратиться в Налоговое управление США (IRS) через Федеральную систему релейной связи (Federal Relay \nService), которая предоставляет промежуточные услуги телекоммуникаций федеральным государственным органам при \nобщении с глухими лицами, лицами с пониженным слухом и (или) лицами с нарушением речи. Для получения доступа к этой \nслужбе звоните по телефону 1-800-877-8339.\n1. Укажите свои имя, фамилию и адрес (пишите четко)\nИмя и фамилия\nУлица и номер дома\nГород\nШтат\nПочтовый индекс\nНомер телефона (дом.)\nНомер телефона (раб. или моб.)\nАдрес электронной почты\n2. Наименование государственного учреждения или организации, которая, по вашему мнению, допустила дискриминацию \nпротив вас. Предоставьте как можно больше информации. \nЛицо, организация, государственное учреждение\nАдрес\nГород\nШтат\nПочтовый индекс Номер телефона\n3. Укажите ниже, по какому признаку вы были, по вашему мнению, дискриминированы\nРаса\nЦвет кожи\nСтрана происхождения\nПол\nВозраст\nИнвалидность\nРелигия\nПрочее\n4. Каким образом лучше всего связаться с вами\nТелефон\nЭлектронная почта\nФакс\nГосударственная почта США\n5. Должны ли мы создать для вас специальные условия при обращении к вам в связи с вашей жалобой (укажите все \nприменимые условия)\nШрифт Брайля\nТелетайп для лиц с пониженным слухом\nКрупный шрифт \nЭлектронная почта\nПереводчик (укажите язык)\n6. Укажите с наилучшей возможной точностью когда имел(и) место акт(ы) заявляемой вами дискриминации \nþÿ\u0004$\u0004>\u0004@\u0004<\u00040\u0000 \u0004?\u0004@\u00045\u00044\u0004>\u0004A\u0004B\u00040\u00042\u0004;\u0004\n", "Catalog Number 68883N \nwww.irs.gov\nФорма 14652 (RU) (1-2015)\n7. Жалобы на дискриминацию должны, обычно, подаваться в течение 180 дней после заявляемого происшествия. Если со \nвремени последнего эпизода прошло свыше 180 дней, вы можете подать заявку на приостановление действия требования о \nсроке подачи жалобы. Если вы хотите подать такую заявку, объясните, почему вы не можете подать жалобу в течение 180 \nдней после заявляемого происшествия.\n8. Объясните с максимальной подробностью, что произошло, кто участвовал, по какой причине по вашему мнению и каким \nобразом против вас была допущена дискриминация. Если возможно, обязательно объясните, в чем заключалось отличие \nобращения с вами от обращения с другими лицами.\n9. Лица, работающие в Налоговом управлении США (IRS) или пунктах помощи налогоплательщикам с низким доходом (LITC), \nа также добровольцы пунктов «Программы помощи налогоплательщикам с низким доходом (LITC)», «Программы оказания \nбезвозмездной помощи по вопросам подоходного налогообложения» (VITA) и «Программы консультирования пожилых \nналогоплательщиков» (TCЕ) не имеют права мстить какому-либо лицу, подавшему жалобу на дискриминацию в Налоговое \nуправление США (IRS). Если вы считаете, что кто-либо отомстил вам за подачу жалобы, дачу показаний, содействие или \nучастие в проведении расследования или делопроизводства, поясните это ниже.\n10. Есть ли у вас какая-либо иная информация, имеющая, по вашему мнению, отношение к нашему расследованию\n11. Какую компенсацию за заявляемую дискриминацию вы хотите получить\nПодпишите форму жалобы и проставьте дату.\nПодпись\nДата\nОтправьте заполненную жалобу Директору по текущей работе Отделения защиты гражданских прав Налогового управления \nСША (IRS) по следующему почтовому адресу или адресу электронной почты \nOperations Director, Civil Rights Division \nInternal Revenue Service \n1111 Constitution Avenue, NW, Room 2413 \nWashington, DC 20224 \[email protected]\nОткуда вы узнали об Отделении защиты гражданских прав Налогового управления США (IRS)\nВеб-сайт Налогового управления США (IRS) или поиск в Интернете\nСемья, друзья или коллеги по работе\nРелигиозная или общественная организация\nАдвокат или юридическая организация\nРаботодатель\nФедеральное ведомство, государственное ведомство штата или местное ведомство\nПоставщик медицинских услуг или программа медицинского страхования\nПлакат или брошюра\nПрочее\nЗаконом о сокращении документооборота (The Paperwork Reduction Act) 1995 года (Пункт 3501 и последующие главы 44 Свода законов США) \nнам предписано уведомить вас о том, что запрошенная информация собирается для того, чтобы обеспечить сбор всей информации, \nнеобходимой для рассмотрения вашей жалобы по ее получении. Основное назначение этой формы заключается в сборе информации, \nотносящейся к расследованию в связи с нарушением гражданских прав. Отделение защиты гражданских прав Налогового управления США \n(IRS) не будет разглашать ни имени и фамилии, ни иной идентифицирующей информации о вас или о лице, на действия которого подана \nжалоба, за исключением тех случаев, когда раскрытие необходимо для ведения правоохранительных действий. Мы заранее получим \nписьменное согласие или разрешение на разглашение от лица, подавшего жалобу. Однако некоторые виды разглашения могут быть \nнеобходимы и разрешены согласно положениям Закона об охране частной информации (Privacy Act) 1974 года (пункт 552a главы 5 Свода \nзаконов США), Закона о свободе информации (Freedom of Information Act) (пункт 552 главы 5 Свода законов США) и прочих применимых \nфедеральных законов.\n" ]
f14652vn.pdf	0115 Form 14652 (VN) (PDF)	https://www.irs.gov/pub/irs-pdf/f14652vn.pdf	[ "Số hiệu trong tài liệu quảng cáo: 68884Y\nwww.irs.gov\nMẫu 14652 (VN) (1-2015)\nMẫu 14652 (VN) \n(Tháng Giêng 2015) \nBộ Ngân Khố - Sở Thuế Vụ\nKhiếu Nại Dân Quyền\nMẫu đơn này có mục đích giúp quý vị dễ đệ nộp khiếu nại dân quyền lên Sở Thuế Vụ thuộc Bộ Ngân Khố (Department of the Treasury \n- Internal Revenue Service). Quý vị không nhất thiết phải dùng biểu mẫu này. Chỉ cần viết thư với những thông tin khiếu nại cần thiết \nrồi trình nộp. \n \nSở Thuế Vụ hoàn toàn không dung thứ những hành động kỳ thị từ các nhân viên, bên trợ cấp, thầu khoán hoặc thầu phụ. \n \nNgười nào nghĩ rằng mình bị kỳ thị - trong các chương trình và hoạt động được Sở Thuế Vụ hỗ trợ hay thực hiện - đều có thể khiếu nại \nbằng cách điền đầy đủ rồi nộp mẫu đơn này, hoặc gởi thư qua bưu điện tới địa chỉ dưới đây. Nếu quý vị cần có người giúp điền biểu \nmẫu thì nên liên lạc với chúng tôi theo số (202) 317-6925. Cũng có thể liên lạc với Sở Thuế Vụ qua Dịch Vụ Tiếp Chuyển Liên Bang \n(Federal Relay Service). Dịch Vụ Tiếp Chuyển Liên Bang tạo lập môi trường viễn thông trung gian để chánh quyền liên bang giao tiếp \nvới những người bị điếc, lãng tai, và/hoặc khó phát âm. Nên quay số 1-800-877-8339 để sử dụng dịch vụ.\n1. Họ tên và địa chỉ của quý vị (viết rõ bằng chữ in)\nHọ tên\nÐịa chỉ\nThành phố\nTiểu bang\nBưu chánh\nSố điện thoại (nhà ở)\nSố điện thoại (chỗ làm hay số di động)\nĐịa chỉ điện thư\n2. Nêu tên cơ quan hay tổ chức bị quý vị tố cáo kỳ thị. Nên cho biết càng nhiều thông tin càng tốt.\nCá Nhân/Tổ Chức/Cơ Quan\nÐịa chỉ\nThành phố\nTiểu bang\nBưu chánh\nSố điện thoại\n3. Nêu rõ căn nguyên làm quý vị xét thấy có (những) hành động kỳ thị\nSắc tộc\nMàu da\nNguồn gốc quốc gia\nPhái tính\nĐộ tuổi\nTình trạng khuyết tật\nTôn giáo\nĐiều khác\n4. Tốt nhất nên liên lạc với quý vị theo cách nào?\nĐiện thoại\nĐiện thư (email)\nĐiện sao (fax)\nBưu điện Hoa Kỳ\n5. Chúng tôi cần dùng biện pháp thích ứng đặc biệt nào để trao đổi thông tin với quý vị về khiếu nại này? (đánh dấu mọi mục thích hợp)\nChữ nổi cho người mù (Braille)\nTDD/TTY (Trang cụ viễn thông cho người điếc/Máy điện văn)\nChữ khổ lớn\nThư điện tử\nNgười thông dịch (nêu rõ ngôn ngữ)\n6. Theo những gì quý vị còn nhớ thì trường hợp kỳ thị bị tố cáo đã xảy ra vào (những) ngày nào?\nþÿ\u0000N\u001eÙ\u0000p\u0000 \u0000M\u001e«\u0000u\u0000 \u0001\u0010\u0001¡\u0000n\u0000 \u0000", "Số hiệu trong tài liệu quảng cáo: 68884Y\nwww.irs.gov\nMẫu 14652 (VN) (1-2015)\n7. Nói chung phải nộp đơn khiếu nại nội trong 180 ngày kể từ lúc xảy ra sự việc kỳ thị bị tố cáo. Nếu hiện tại đã quá 180 ngày thì có thể \nyêu cầu bãi miễn quy định hạn chế thời gian đệ nộp. Và nếu quý vị muốn yêu cầu bãi miễn thì nhớ trình bày lý do làm cho không thể \nnộp đơn khiếu nại nội trong 180 ngày kể từ lúc xảy ra sự vụ.\n8. Hãy trình bày càng chi tiết càng tốt về những mục sau đây: điều gì đã xảy ra, có ai liên quan, tại sao quý vị nghĩ điều đó đã xảy ra, \nvà hành động kỳ thị ra sao. Nếu được thì nhớ ghi cả phần trình bày sự khác biệt về đối xử so với những người khác.\nKý tên và đề ngày vào mẫu khiếu nại.\nChữ ký\nNgày\nNên gởi mẫu đơn Khiếu Nại Dân Quyền đã điền đủ qua bưu tín hay điện thư và đến địa chỉ sau đây \nOperations Director, Civil Rights Division \nInternal Revenue Service \n1111 Constitution Avenue, NW, Room 2413 \nWashington, DC 20224 \[email protected]\nQuý vị biết về Phân Ban Dân Quyền của IRS theo cách nào?\nMạng lưới IRS/Tìm trên Internet\nGia đình/Bạn bè/Đồng sự \nTổ chức tôn giáo/cộng đồng\nLuật sư/Tổ chức pháp lý\nHãng sở\nChánh quyền liên bang/tiểu bang/địa phương\nNgười chăm sóc/Chương trình sức khỏe\nTài liệu quảng bá\nĐiều khác\nĐạo Luật Giảm Công Việc Giấy Tờ (Paperwork Reduction Act) năm 1995 (44 U.S.C. 3501 và tiếp theo) đòi hỏi chúng tôi phải báo với quý vị là đang \nthâu thập thông tin cần thiết để có đủ mọi dữ liệu dùng cho quá trình cứu xét đơn khiếu nại - nếu quý vị gởi đến. Mẫu đơn này có mục đích chánh là \nthâu thập thông tin về khiếu nại dân quyền của quý vị. Phân Ban Dân Quyền của IRS sẽ không tiết lộ họ tên hay thông tin danh tánh khác của quý vị \nhoặc người bị khiếu nại, trừ khi cần phải làm như thế để điều tra hay thực thi công vụ. Chúng tôi sẽ ký kết mẫu thỏa thuận/giải trách với bên khiếu nại \ntrước khi tiết lộ. Tuy nhiên, một vài dạng tiết lộ mà không thỏa thuận trước lại là điều cần thiết và được cho phép theo các điều khoản của Đạo Luật về \nQuyền Riêng Tư Cá Nhân (Privacy Act) năm 1974 (5 U.S.C. §552a), Đạo Luật Tự Do Thông Tin (Freedom of Information Act) (5 U.S.C. §552), và \nnhững luật lệ liên bang khác, nếu áp dụng.\n11. Quý vị muốn có giải pháp gì cho trường hợp kỳ thị đã tố cáo?\n10. Còn thông tin nào khác cũng được quý vị nghĩ là có liên quan tới công tác điều tra?\n9. Những người hợp tác hay nhân viên của IRS hoặc của LITC (Low Income Tax Clinic, hay Nơi Tiếp Trợ Thuế Vụ cho Người Có Lợi \nTức Thấp), hoặc người tình nguyện làm việc tại LITC, địa điểm VITA (Volunteer Income Tax Assistance, hay Thiện Nguyện Trợ Giúp \nKhai Thuế Lợi Tức) hoặc TCE (Tax Counseling for the Elderly, hay Cố Vấn Thuế cho Người Cao Niên) đều không được trả thù bất \ncứ ai khiếu nại trường hợp kỳ thị lên Sở Thuế Vụ. Nếu quý vị nghĩ rằng có người trả thù vì quý vị đã khiếu nại, làm chứng, hỗ trợ hay \ngóp phần tham gia điều tra hoặc tố tụng, thì nên trình bày rõ dưới đây.\n" ]
p5152sp.pdf	0516 Publ 5152 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5152sp.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nInforme los cambios al Mercado cuando ocurran \nLey de Cuidado de la Salud \na Bajo Precio \nIndividuos y Familias \nCRÉDITO TRIBUTARIO DE PRIMA \nSi usted o alguien en su familia compró la cobertura de salud a través del Mercado y optó por tener \nlos pagos por adelantado del crédito tributario de prima, pagados con anticipación a su compañía de \nseguro para reducir sus primas mensuales, es importante informar al Mercado los cambios de la vida \ncuando ocurran. \nEl Mercado calcula sus pagos por adelantado del crédito, estimando el crédito tributario de prima que \nse le permitirá cuando presente su declaración de impuestos para el año. Para estimar su crédito, \nel Mercado utiliza la información sobre la composición de su familia y los ingresos proyectados que \nusted proporciona al inscribirse en la cobertura para estimar su crédito. Al presentar su declaración \nde impuestos, usted debe conciliar – o comparar – sus pagos por adelantado del crédito con el \ncrédito tributario de prima real que se le permite. Si los pagos por adelantado del crédito superan su \ncrédito tributario de prima, usted debe aumentar los impuestos que adeuda por toda o una parte de la \ndiferencia. \nEl informar al Mercado los cambios de la vida, permite al Mercado ajustar sus pagos por adelantado \ndel crédito. Esto le ayudará a evitar un reembolso reducido o una deuda inesperada de impuestos \ncuando presente su declaración de impuestos. \nLos cambios que debe informar al Mercado incluyen: \n• \nNacimiento o adopción de un hijo \n• \nMatrimonio o divorcio \n• \nMudarse a otra dirección \n• \nCambios en el tamaño de la familia y en \nlos ingresos \n• \nGanar o perder la cobertura de salud o la \nelegibilidad \n• \nGanar, perder u otros cambios en el \nempleo \n• \nOtros cambios que afectan a los \ningresos, inclusive los pagos de suma \nglobal \n• \nEncarcelamiento o liberación del \nencarcelamiento \nAprenda más acerca del crédito tributario de prima y otras disposiciones tributarias de la ley \nde cuidado de la salud a bajo precio en IRS.gov/aca. \nAprenda más acerca del Mercado de Seguros Médicos en CuidadodeSalud.gov. \nPublication 5152 (SP) (Rev. 5-2016) Catalog Number 66607P Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
f12661.pdf	1015 Form 12661 (PDF)	https://www.irs.gov/pub/irs-pdf/f12661.pdf	[ "Catalog Number 29360J\nwww.irs.gov\nForm 12661 (Rev. 10-2015)\nForm 12661 \n(October 2015)\nDepartment of the Treasury - Internal Revenue Service\nDisputed Issue Verification\nTaxpayer name\nTax period\nSocial Security Number\nInstructions for completing disputed issues\nPlease complete a separate block for each issue or adjustment with which you disagree. \nAttach photocopies of supporting information for each issue or adjustment marked. Number the supporting information with the same \nnumber as its disputed issue. If you need additional blocks, photocopy additional sheets and number accordingly.\n1. Disputed issue or adjustment\nReason why you disagree with the audit results\nAmount claimed on original return\nAmounts allowed on Audit report\n2. Disputed issue or adjustment\nReason why you disagree with the audit results\nAmount claimed on original return\nAmounts allowed on Audit report\n3. Disputed issue or adjustment\nReason why you disagree with the audit results\nAmount claimed on original return\nAmounts allowed on Audit report\nDo not send original documents — Send photocopies only\nFor Privacy Act Notice see the instructions for your return.\n" ]
p4591cn.pdf	0516 Publ 4591 (CN) (PDF)	https://www.irs.gov/pub/irs-pdf/p4591cn.pdf	[ "小型企業\n聯邦稅責任\n \n國稅局刊物\n國稅局網站www.IRS.gov 有多種表格和刊物提供民\n眾檢視、選取和下載（搜尋：Forms），您亦可致電\n800-829-3676或來信免費索取表格和刊物。 \n15號刊物【通知E僱主稅務指南】\n334號刊物【小型企業稅務指南】\n463號刊物【旅行、娛樂招待、禮品和汽車費用】\n505號刊物【預扣稅和預估稅】\n535號刊物【營業費用】\n583號刊物【創立企業並保存資料記錄】\n587號刊物【您住宅的商業用途部份】\n946號刊物【如何折舊資產】\n966號刊物【支付您所有聯邦稅的電子方式】\n1779號刊物【獨立經營的承包人或僱員】\n3184號刊物【小費處理提示：小費收入的申報指\n南】 \n3402號刊物【有限責任公司的稅務】\n3995號刊物【瞭解非法避稅手段】\n4132號刊物【上網納稅，簡單又方便！】 \n本文件的正確性至發行日有效。之後內容若有任何變\n更可能會影響本文件的正確性，因此恕不保證發行日\n之後的技術正確性。\n \n國稅局網站IRS.gov和電話資\n源\n開始、經營或結束營業－ \n（搜尋：Starting, Operating, or Closing）\n營業稅－（搜尋：Business Taxes）\n開始經營業務的核對表－（搜尋：Checklist）\n僱主稅務申報號碼－（搜尋：EIN）\n自僱人士－（搜尋：Self-employed）\n營業費用－（搜尋：Business Expenses）\n就業稅－（搜尋：Employment Taxes for Businesses）\n特定行業/專業的稅務資訊－（搜尋：Industries/\nProfessions）\n聯邦電子繳稅系統（EFTPS）－（搜尋：EFTPS）或\n電洽800-555-4477\n小型企業的電子報稅－（搜尋：e-File for Business）\n小型企業的州資源－（搜尋：State Links）\n國稅局影音資料入口網站－（搜尋：Video Portal）\n銀行保密法案－（搜尋：Bank Secrecy Act）\n僱主的可負擔健保法案－（搜尋：ACA）\n電子相關事項協助－866-255-0654\n全國納稅人辯護服務協助專線－877-777-4778\n申報稅務資料申報表－866-455-7438\n檢舉稅務詐騙行徑– 搜尋：避稅手段 \n僱員計劃-877-829-5500\n國稅局4591號刊物（2016年5月修訂）目錄編號59063B\n美國財政部聯邦國稅局www.irs.gov\n", "此外，You Tube也有國稅\n局稅務影片，網址為www.\nyoutube.com/irsvideos。\n國稅局新媒體：國稅局利用\n社交媒體工具來分享有關\n稅務變更、提案、產品與服\n務等最新資訊。請瀏覽國稅\n局網站IRS. gov，了解如何\n透過社交媒體關注國稅局動\n態。（搜尋：Social Media）\n為災難作準備：如果災難來襲，您的企業作好準備\n了嗎？取得有關不用紙張的資料保留、記錄資產及有\n價物品、緊急情況規畫等方面的資訊和建議。（搜\n尋：Disaster）\n 其他小型企業資源\t\n小型企業管理局：小型企業管理局（SBA）有各類資\n訊和資源，能為您在業務中的任何階段提供協助\n社會安全局：利用企業線上服務（Business Services \nOnline）的連結連接到社會安全局各相關網頁，包括\n免費電子申報W-2表。\n美國勞工部：僱主專頁提供有關工資與工時、工作\n場所的安全與衛生、退休和健康保險福利等資訊。\n農業部－小型暨弱勢企業使用辦公室：這個辦公室\n的使命是為小型企業提供最大的機會參與美國農業部\n的承包活動。\nGobiernoUSA.gov是美國政府官方西班牙語入口網站\n 小型企業聯邦稅責任相關資\n訊\n企業業主須知\n身為企業業主，您要知道自己有哪些聯邦稅稅責。\n除了知悉聯邦稅之外，您需要作出一些基本的業務\n決定。\n瞭解並遵守稅務規定是經營業務的必要環節。\n國稅局網站IRS.gov有針對企業專頁提供詳盡的相關\n稅務資訊、線上工具及資源。\n小型企業和自僱稅務中心\n（搜尋：Small Business Resources）\n利用字母順序列表按業務主題或業務類型查詢資訊。\n還有連結連至重要業務主題，例如營業費用。\n 針對小型企業與自僱人士所\n提供的報稅協助\n如果您正在開辦或已經\n擁有小型企業，需要\n稅務資訊，國稅局網站\nwww.IRS.gov提供各式\n的線上產品和服務。\n小型企業稅務：虛擬研\n討會協助小型企業業\n主及自僱人士瞭解並善\n盡自己的聯邦稅責任。\n國稅局網站IRS.gov有\n連結可連至該線上研\n討會。（搜尋：Virtual \nWorkshop）\n小型企業稅務研討會和線上講座（尋：Workshops）\n訂閱小型企業電子新聞。\n小型企業/自雇部門設有免費電子郵件服務，為小型\n企業業主提供稅務資訊。歡迎註冊加入郵寄名單，\n以獲知有關未來稅務日期、國稅局網站發布的新內\n容和國稅局新聞稿等資訊。（搜尋：e-News for Small \nBusinesses）。\n訂閱其他英文版的訂閱服務\n（搜尋：e-News Subscriptions）\n企業稅暨特殊稅協助專線800-829-4933\n 其他國稅局資源\n國稅局企業與自僱人士稅務日曆：利用電子版稅務日\n曆在電腦或行動裝置上查詢聯邦稅到期日。可以選擇\n查看所有稅務事項或按事項類別篩選查看。詳情請瀏\n覽國稅局網站IRS.gov。（搜尋：Tax Calendar）\n當地國稅局地方辦事處\n（搜尋：Local Office）\n個人稅務協助專線\n800-829-1040\n其他國稅局熱線和免費電話號碼（搜尋：Hotlines）\n國稅局影音資料入口網站www.irsvideos.gov網站涵蓋\n了小型企業、個人和稅務專業人員有興趣的各類主題\n的英文版影音稅務說明。您會找到稅務主題的短片、\n已建檔的實況稅務講座和網路研討會，以及國稅局全\n國電話論壇的語音內容檔案。\n" ]
p4591vn.pdf	0516 Publ 4591 (VN) (PDF)	https://www.irs.gov/pub/irs-pdf/p4591vn.pdf	[ "Doanh Nghiệp Nhỏ\nTrách Nhiệm Nộp \nThuế Liên Bang\n \nẤn phẩm của IRS\nXem, chọn và tải về các mẫu và ấn phẩm IRS tại www.IRS.gov \n(Tìm kiếm: Forms), quý vị cũng có thể gọi số 800-829-3676 để đặt \nlấy mẫu và ấn phẩm qua bưu điện miễn phí.\nẤn phẩm 15 Thông Tư E Chỉ Dẫn Thuế cho Hãng Sở (Circular \nE Employers Tax Guide)\nẤn phẩm 334 Chỉ Dẫn Thuế cho Tiểu Doanh Nghiệp (Tax \nGuide for Small Business)\nẤn phẩm 463 Phí Tổn Du Lịch, Giải Trí, Quà Tặng, và Xe Cộ \n(Travel, Entertainment, Gift, and Car Expenses)\nẤn phẩm 505 Khấu Lưu Thuế và Thuế Ước Tính (Tax With-\nholding and Estimated Tax)\nẤn phẩm 535 Phí Tổn Doanh Nghiệp (Business Expenses)\nẤn phẩm 583 Khởi Sự Thương Mại và Giữ Sổ Sách (Starting a \nBusiness and Keeping Records)\nẤn phẩm 587 Sử Dụng Nhà Ở vào Mục Đích Thương Mại \n(Business Use of Your Home)\nẤn phẩm 946 Cách Khấu Hao Tài Sản (How to Depreciate \nProperty)\nẤn phẩm 966 Lựa Chọn Đóng Thuế Liên Bang Bằng Điện Tử \n(Electronic Choices to Pay all your Federal Taxes)\nẤn phẩm 1779 Nhà Thầu hay Nhân Viên Độc Lập (Indepen-\ndent Contractor or Employee)\nẤn phẩm 3148 Chỉ Dẫn về Tiền Tip (Tips on Tips): Chỉ Dẫn \nBáo Cáo Lợi Tức từ Tiền Tip\nẤn phẩm 3402 Thuế của Hãng Trách Nhiệm Hữu Hạn (Taxa-\ntion of Limited Liability Companies)\nẤn phẩm 3995 Nhận Biết Âm Mưu Trốn Thuế Bất Hợp Pháp \n(Recognizing Illegal Tax Avoidance Schemes)\nẤn phẩm 4132 Đóng Thuế Trực Tuyến (Pay Taxes Online)! \n“Dễ Dàng Như Đếm 1-2-3”\nTài liệu này hiện lực đến hết ngày phát hành. Do có thể có thay \nđổi sau ngày phát hành, ảnh hưởng đến mức chính xác của tài \nliệu này nên không có bảo đảm nào về mức chính xác kỹ thuật \nsau ngày phát hành.\n \nIRS.gov và Tài Nguyên Điện Thoại\nKhởi Sự, Điều Hành hay Đóng Cửa Doanh Nghiệp – \n(Tìm kiếm: Starting, Operating, or Closing)\nThuế Doanh Nghiệp – (Tìm kiếm: Business Taxes)\nDanh Sách Kiểm Tra để Khởi Sự Thương Mại – (Tìm kiếm: \nChecklist)\nMã Số Hãng Sở – (Tìm kiếm: EIN)\nTư Doanh – (Tìm kiếm: Self-employed)\nPhí Tổn Thương Mại – (Tìm kiếm: Phí Tổn Thương Mại)\nThuế Làm Việc – (Tìm kiếm: Employment Taxes for Businesses)\nThông Tin về Thuế cho Ngành/Nghề Đặc Biệt – (Tìm kiếm: Indus-\ntries/Professions)\nHệ Thống Trả Tiền Thuế Liên Bang Theo Dạng Điện Tử (Elec-\ntronic Federal Tax Payment System, hay EFTPS) - \n(Tìm kiếm: EFTPS) hay 800-555-4477\nHồ Sơ Điện Tử cho Tiểu Doanh Nghiệp – (Tìm kiếm: e-File for \nBusiness)\nTài Nguyên Tiểu Bang cho Tiểu Doanh Nghiệp – (Tìm kiếm: State \nLinks)\nCổng Video của IRS – (Tìm kiếm: Video Portal)\nĐạo Luật Kín Đáo Ngân Hàng – (Tìm kiếm: Bank Secrecy Act)\nCác Điều Khoản Thuế Vụ theo Đạo Luật Chăm Sóc với Giá Phải \nChăng - dành cho Hãng Sở (Tìm kiếm: ACA)\nTrợ Giúp Điện Tử – 866-255-0654\nĐường Dây Trợ Giúp Người Đóng Thuế Quốc Gia – 877-777-4778\nBáo Cáo Gởi Trả Thông Tin – 866-455-7438\nBáo Cáo Âm Mưu Thuế Vụ – Tìm: Phương cách giảm thuế\nChương Trình cho Nhân Viên – 877-829-5500\nẤn phẩm 4591 (Duyệt lại: tháng Năm 2016) Mã Số Danh Mục 59059T\nBộ Tài Chánh Sở Thuế Vụ www.irs.gov\n", "lưu trữ hồ sơ không dùng giấy tờ, \nghi nhận tài sản và đồ quý giá và \nhoạch định cho trường hợp khẩn \ncấp. (Tìm kiếm: Disaster)\n \nNguồn Tài Nguyên \nKhác cho Tiểu Doanh \nNghiệp\nBan Quản Lý Tiểu Doanh \nNghiệp (Small Business Ad-\nministration, hay SBA): SBA có \ncác thông tin và nguồn tài nguyên trợ giúp quý vị trong bất cứ giai \nđoạn nào của chu trình thương mại.\nBan Điều Quản An Sinh Xã Hội: Sử dụng đường nối Dịch Vụ \nThương Mại Trực Tuyến để kết nối với Ban Điều Quản An Sinh \nXã Hội, bao gồm đệ trình Mẫu W-2 miễn phí trên điện tử.\nU.S. Department of Labor (Bộ Lao Động Hoa Kỳ): Mạng lưới \ncủa Hãng Sở cung cấp thông tin về Tiền Lương và Giờ Làm, An \nToàn và Sức Khỏe Nơi Làm Việc, Quyền Lợi Hồi Hưu và Sức \nKhỏe.\nBan Nông Nghiệp – Văn Phòng Tiện Ích Doanh Nghiệp Nhỏ \n& Thiệt Thòi: Nhiệm vụ của văn phòng này là cung cấp cơ hội tối \nđa cho doanh nghiệp nhỏ để tham gia vào các hoạt động có hợp \nđồng USDA.\nGobiernoUSA.gov là mạng lưới chánh thức dùng tiếng Tây Ban \nNha của chánh phủ Hoa Kỳ.\n \nThông tin về Trách Nhiệm Nộp Thuế Liên \nBang của Tiểu Doanh Nghiệp\nChủ Doanh Nghiệp Cần Biết Những Gì\nLà chủ doanh nghiệp, quý vị cần biết trách nhiệm nộp thuế liên \nbang của mình. Ngoài việc biết rõ về thuế liên bang, quý vị cần lấy \nmột số quyết định thương mại căn bản.\nHiểu rõ và tuân theo đòi hỏi về thuế là khía cạnh cần thiết khi làm \nthương mại.\nMạng lưới IRS.gov cung cấp thông tin thuế bao quát và nhiều \ncông cụ và tài nguyên trực tuyến cho các doanh nghiệp.\nTrung Tâm Thuế Vụ cho Doanh Nghiệp Nhỏ và \nNgười Tư Doanh\n(Tìm kiếm: Small Business Resources)\nSử dụng danh sách chữ cái để tìm thông tin theo chủ đề thương \nmại hoặc theo loại kinh doanh.\nCũng có các đường nối tới những chủ đề thương mại, chẳng hạn \nnhư doanh phí.\n Trợ Giúp Thuế Vụ cho Tiểu Doanh Nghiệp và \nNgười Tư Doanh\nNếu quý vị đang khởi sự hay \nđã lập doanh nghiệp nhỏ và \ncần thông tin về thuế, thì có \ncác sản phẩm và dịch vụ trực \ntuyến tại www.IRS.gov.\nThuế Doanh Nghiệp: Hội \nThảo Ảo giúp chủ doanh \nnghiệp nhỏ và người tư do-\nanh hiểu rõ và đáp ứng trách \nnhiệm nộp thuế liên bang \ncủa mình. Có đường liên kết \ntới hội thảo trực tuyến tại \nIRS.gov (Tìm kiếm: Virtual \nWorkshop)\nHội Thảo Thuế Tiểu Doanh \nNghiệp và Diễn Đàn Trên \nMạng Điện Tử (Tìm kiếm: Workshops)\nĐặt xem Tin Tức Điện Tử cho Tiểu Doanh Nghiệp\nPhân Ban Tiểu Doanh Nghiệp/Tư Doanh có dịch vụ điện thư miễn \nphí cung cấp thông tin thuế cho các chủ doanh nghiệp nhỏ. Ghi \ndanh để nhận danh sách gởi thư để biết các thông tin và ngày \nnộp thuế sắp đến, thông báo mới trên mạng lưới IRS, và bản tin \nmới của IRS. (Tìm kiếm: e-News for Small Businesses).\nĐặt xem các dịch vụ khác bằng tiếng Anh\n(Tìm kiếm: e-News Subscriptions)\nĐường Dây Trợ Giúp Thuế Doanh Nghiệp và Thuế Đặc Biệt: \n800-829-4933\n \nNhững Tài Nguyên Khác của IRS\nLịch Nộp Thuế IRS - dành cho Doanh Nghiệp và \nNgười Tư Doanh: Sử dụng phiên bản lịch điện tử để theo dõi \nngày đáo hạn nộp thuế liên bang qua máy vi tính hoặc trang cụ di \nđộng. Có thể xem mọi sự kiện, hoặc lọc lựa tùy theo dạng loại sự \nkiện. Muốn biết thêm thông tin thì nên đến IRS.gov (Tìm kiếm: Tax \nCalendar)\nVăn Phòng IRS Địa Phương\n(Tìm kiếm: Local Office)\nĐường Dây Trợ Giúp về Thuế cho Cá Nhân\n800-829-1040\nĐường Dây Thường Trực Khác và Số Miễn Phí của IRS \n(Tìm kiếm: Hotlines)\nCổng Video của IRS tại www.irsvideos.gov có bản trình bày bằng \nhình ảnh và âm thanh tiếng Anh về các chủ đề quan tâm cho các \ndoanh nghiệp nhỏ, các cá nhân và chuyên viên thuế vụ. Quý vị sẽ \nthấy các đoạn video về chủ đề thuế, bản lưu trữ về hội thảo trực \ntiếp và hội thảo trên web, cũng như lưu trữ âm thanh về diễn đàn \nđiện thoại quốc gia.\nNgoài ra, IRS có trên You Tube tại www.youtube.com/irsvideos.\nPhương Tiện Truyền Thông Mới của IRS: IRS sử dụng công cụ \ntruyền thông xã hội để loan báo thông tin mới nhất về những thay \nđổi, hoạch định, sản phẩm và dịch vụ thuế. Hãy vào IRS.gov để \nbiết cách kết nối với IRS qua phương tiện truyền thông xã hội \n(Tìm kiếm: Social Media)\nChuẩn Bị Cho Thiên Tai: Nếu xảy ra thiên tai, doanh nghiệp \ncủa quý vị có sẵn sàng chưa? Nhận thông tin và gợi ý về việc \n" ]
p4591kr.pdf	0516 Publ 4591 (KR) (PDF)	https://www.irs.gov/pub/irs-pdf/p4591kr.pdf	[ "중소기업\n연방세 의무\n 연방국세청 (IRS) 간행물\nwww.IRS.gov(검색: Forms)에서 각종IRS 양식 및 \n간행물을 보고, 선택하여 다운로드하시거나 \n800-829-3676번에 전화하셔서 양식 및 간행물을 \n무료로 우편 주문하실 수 있습니다.\n간행물 15 (회보E), 고용주 세무 안내\n간행물 334 중소기업 세무 안내\n간행물463 출장비, 접대비, 선물비 및 차량비\n간행물 505 세금 원천징수 및 추정세\n간행물 535 사업 비용\n간행물 583 사업 개시 및 기록 유지\n간행물587 집의 업무용 사용\n간행물 946 자산의 감가상각 방식\n간행물 966 전자 연방세 납부방식의 선택\n간행물1779 독립계약자 또는 고용인\n간행물3148 팁에 대한 도움말: 팁 소득 보고 안내\n간행물3402유한책임회사에 대한 조세\n간행물3995 불법 탈세 계책 인정\n간행물4132 “누워서 떡 먹기”처럼 쉬운 온라인 \n납세\n본 문건은 발행일 현재로 유효한 것입니다. 발행일 \n이후 본 문건의 정확성에 영향을 미치는 수정이 될 \n수 있음으로, 발행일 이후에는 기술적 정확성에 \n대한 보증이 없습니다.\n IRS.gov 및 전화 자원들\n사업시작, 운영 또는 폐업 – (검색: Starting, \nOperating, or Closing)\n영업세 – (검색: Business Taxes)\n사업 시작을 위한 체크 리스트 – (검색: Checklist)\n고용주 식별 번호 – (검색: EIN)\n자영업자 – (검색: Self-employed)\n사업비용 – (검색: Business Expenses)\n고용세 – (검색: Employment Taxes for \nBusinesses)\n특수산업/직업을 위한 세무 정보 – (검색: \nIndustries/Professions)\n연방세 전자지불 시스템 (EFTPS) – \n(검색: EFTPS) or 800-555-4477\n중소기업을 위한 전자 신고 – (검색: e-File for \nBusiness)\n중소기업을 위한 주 자원들 – (검색: State Links)\nIRS 비디오 포털 – (검색: Video Portal)\n은행 보안법 – (검색: Bank Secrecy Act)\n고용주를 위한 건강보험 개혁법 세무규정- (검색: \nACA)\n온라인 도움말 – 866-255-0654\n전국 납세자 보호 담당관 상담전화 – 877-777-4778\n사업자 세무보고서 문의– 866-455-7438\n세무 비리 보고 – 검색: 조세 피난처\n종업원 연금 계획 – 877-829-5500\n간행물4591 (Rev. 5-2016) 카탈로그 번호59062Q\n재무성 연방국세청 (IRS) www.irs.gov\n", "그 뿐 아니라, IRS는 유튜브(YouTube)에도 있습니\n다; www.youtube.com/irsvideos.\nIRS 새 미디어: IRS는 최\n신 세무변경사항, 추진업\n무, 상품 및 서비스를 공유\n하기 위해 소셜 미디어 도\n구를 사용합니다. IRS. gov\n에서 어떻게 소셜 미디어\n를 통해IRS와 연결하는지\n를 알아보십시오. (검색: 소\n셜 미디어)\n재난에 대한 대비: 재난을 \n당할 경우, 귀하의 사업은 \n대비가 되어 있습니까? 자\n산과 가치, 그리고 비상계획을 문서화 함으로서, 정\n보자료와 제안사항들을 종이를 쓰지 않는 기록으로 \n보존하십시오. (검색: 재난)\n \n기타 중소기업 자원\t\n중소기업청(SBA) : SBA는 사업주기상의 어떠\n한 단계에 서도 여러분을 돕기 위한 정보와 자\n원을 가지고 있습니다. \n사회복지 보장국: 양식W-2의 무료 전자제출을 \n포함한 사회복지 보장국 접속을 위해서는 사업 \n지원 온라인 링크를 사용 하십시오.\n미국 노동성: 고용주의 페이지는 임금과 근로시\n간, 근무지의 안전과 건강, 그리고 은퇴 및 건강 \n복지 혜택에 관한 정보를 제공하고 있습니다.\n농무성 – 중소약자기업활용실: 이 사무소의 임\n무는 중소기업이 미국 농무성 계약 활동에 참여\n할 수 있도록 최대한의 기회를 제공하는 것입니\n다.\nGobiernoUSA.gov는 미국정부의 공식 스패인\n어 웹포럼 입니다.\n \n 중소기업연방세 의무\n사업주들이 알아야 할 사항 \n사업주로서, 귀하는 귀하의 연방세 의무를 아셔야 합\n니다. 귀하는 연방세에 관하여 알뿐 아니라, 기본사\n업 결정을 하셔야 합니다.\n세무요건을 이해하고 준수하는 것은 사업 수행상 필\n요한 측면입니다.\nIRS.gov는 기업체들을 위한 광범위한 세무정보와 온\n라인 도구 및 자원을 제공 합니다.\n중소기업 및 자영업 세무센타\n(검색: 중소기업 자원)\n사업 주제별 또는 업종에 따라 알파벳 순으로 된 리\n스트를 사용하여 정보를 찾아보십시오.\n주요 사업 주제로 연결하는 링크도 있습니다 (예, 사\n업비용).\n \n중소기업및 자영업자를 위한 세무\n지원\n만약 귀하가 중소기업을 시작하시거나 이미 소\n유하고 계시며, 세금\n에 관한 정보가 필요 \n하시다면, www.IRS.\ngov에서 온라인 제품\n과 서비스를 이용하\n실 수 있습니다.\n중소기업 세무: 가\n상 워크숍은 중소기\n업 소유자들과 자영\n업자들이 그들의 연\n방 세무 관련 의무를 \n이해하고 이행하는데 \n도움을 줍니다. IRS.\ngov에서는 온라인 워\n크숍으로 가는 링크\n를 사용할 수 있습니\n다. (검색: 가상 워크숍)\n 중소기업 세무 워크숍 및 온라인 회의 \n(검색: 워크숍)\n중소기업을 위한 전자뉴스\nSmall Business/Self-Employed Division (중\n소기업/자영업자 세무업무 담당)에는 중소기업\n주들을 위해 세무정보를 제공하는 무료 전자우\n편 서비스가 있습니다. 다가오는 세무일정, 연\n방국세청 (IRS) 웹사이트의 새로운 게시물 및 \n연방국세청 (IRS) 뉴스회보에 관한 안내를 위\n한 주소록에 등록하십시오. (검색: e-News for \nSmall Businesses).\n영어로 된 다른 구독 서비스도 신청하십시오.\n(검색: e-News Subscriptions)\n사업 및 특별 세무상담 전화800-829-4933 \n \n연방국세청 (IRS) 추가 자원들\n사업체 및 자영업자를 위한IRS 세무달력: 컴퓨터 또\n는 이동 통신장비에서 전자 버전 달력을 사용하여 \n각종 연방 세무 마감일을 알아보십시오. 모든 행사\n를 보거나, 행사 유형별로 구분하여 볼 수 있습니다. \nIRS.gov에서 더 자세한 정보를 찾으십시오. (검색: \n세무달력)\n지방IRS 사무소 \n(검색: 지방사무소)\n개인을 위한 세무안내 전화 \n800-829-1040\n기타IRS 핫라인 및 무료 전화번호\n(검색: 핫라인) \nwww.irsvideos.gov 에 있는 IRS 비디오 포털에는 \n중소기업, 개인 및 세무전문가들에게 흥미있는 주\n제들에 대한 영어 비디오와 오디오 프레젠 테이션이 \n들어 있습니다. 귀하는 세무 주제에 관한 비디오 클\n립, 생생한 패널토론의 아카이브 버전 및 전국 \n전화 포럼의 오디오 아카이브는 물론 온라인 \n회의를 찾아볼 수 있습니다.\n" ]
p4591ru.pdf	0516 Publ 4591 (RU) (PDF)	https://www.irs.gov/pub/irs-pdf/p4591ru.pdf	[ " \nПубликации Налогового управления США\nПросмотрите, выберите и скачайте различные формы \nНалогового управления США с веб-сайта www.IRS.gov (Поиск: \nForms) или позвоните по телефону 800-829-3676, чтобы \nзаказать формы и публикации бесплатно по почте.\nПубликация 15 Циркуляр E Руководство по уплате налогов \nдля работодателей \nПубликация 334 Руководство по уплате налогов для \nмалых предприятий\nПубликация 463 Расходы на проезд, развлечения, \nподарки и автомобильный транспорт \nПубликация 505 Удержание налогов и расчетный налог \nПубликация 535 Расходы на предпринимательскую \nдеятельность\nПубликация 583 Создание предприятия и ведение \nдокументации \nПубликация 587 Использование личного жилья для \nпредпринимательской деятельности \nПубликация 946 Как проводить амортизацию имущества\nПубликация 966 Электронные варианты уплаты всех \nфедеральных налогов \nПубликация 1779 Независимый подрядчик или сотрудник \nкомпании\nПубликация 3148 Рекомендации по доходу от чаевых: \nРуководство по декларации доходов от чаевых \nПубликация 3402 Налогообложение предприятий с \nограниченной ответственностью \nПубликация 3995 Распознание незаконных схем \nуклонения от уплаты налогов\nПубликация 4132 Уплата налогов через интернет! «Это \nпросто, как дважды-два!»\nНастоящий документ действителен на дату публикации. \nПосле даты публикации могут произойти определенные \nизменения, что влияет на точность документа и исключает \nгарантии относительно технической точности документа по-\nсле даты публикации. \n \nIRS.gov и ресурсы по телефону\nСоздание, работа и ликвидация предприятия - (Поиск: Start-\ning, Operating, or Closing)\nНалоги предприятия - (Поиск: Business Taxes)\nПроверочный список для создания предприятия - (Поиск: \nChecklist)\nИдентификационный номер работодателя - (Поиск: EIN)\nЛица, работающие на себя - (Поиск: Self-employed)\nРасходы, связанные с предпринимательской \nдеятельностью - (Поиск: Business Expenses)\nНалоги, удерживаемые работодателем из заработной \nплаты лиц, работающих по найму на предпринимателя - \n(Поиск: Employment Taxes for Businesses)\nИнформация о налогах для отдельных отраслей/ \nпрофессий - (Поиск: Industries/Professions)\nЭлектронная федеральная налоговая платежная система \n(EFTPS) - (Поиск: EFTPS) или 800-555-4477\nЭлектронная подача налоговых деклараций малыми \nпредприятиями - (Поиск: e-File for Business)\nРесурсы, предоставляемые правительствами штатов для \nмалых предприятий - (Поиск: State Links)\nВидео портал Налогового управления США - (Поиск: Video \nPortal)\nЗакон о банковской тайне - (Поиск: Bank Secrecy Act)\nПоложения о налогах для работодателей из Закона “О \nдоступном медицинском обслуживании” (АСА) - (Поиск: \nАСА) \nПомощь в электронном формате - 866-255-0654\nНациональная горячая линия консультантов, оказывающих \nподдержку налогоплательщикам - 877-777-4778\nПодача информационных деклараций в Налоговое \nуправление США - 866-455-7438\nСообщения о налоговых махинациях - Поиск: Налоговое \nубежище\nПланы сотрудников - 877-829-5500\nПубликация 4591 (Ред. 5-2016) К Номер по каталогу 59054Q\nМинистерство финансов США Налоговое управление США www.irs.gov\nМалые предприятия\nОбязательства по \nуплате федеральных \nналогов\n", "Кроме того, вы найдете \nссылки на видео Налогового \nуправления США (IRS) на You \nTube, перейдя к сайту по \nадресу: www.youtube.com/\nirsvideos.\nНовые медия Налогового \nуправления США (IRS): \nНалоговое управление США \n(IRS) использует социальные \nсети, чтобы поделиться \nновейшей информацией \nо налоговых изменениях, \nинициативах, продуктах и услугах. Узнайте, как связаться с \nНалоговым управлением США (IRS) через социальные сети \nна сайте: IRS.gov. (Поиск: Социальные сети (Social Media))\nГотовность к чрезвычайным ситуациям: Готово ли ваше \nпредприятие к чрезвычайным ситуациям? Ознакомьтесь \nс информацией и рекомендациями по безбумажной \nдокументации, учету активов и ценностей, а также \nпланированию на случай чрезвычайной ситуации. (Поиск: \nDisaster)\n \n Другие источники информации для малых \nпредприятий\nУправление по делам малых предприятий США: \nУправление по делам малых предприятий США (SBA) \nпредлагает информацию и ресурсы, которые помогут вамна \nлюбом этапе деятельности вашего предприятия.\nАдминистрация социального обеспечения США: \nПользуйтесь ссылкой «Business Services Online» для выхода \nна веб-сайт Администрации социального обеспечения США, \nпредоставляющий услугу бесплатной электронной подачи \nформ W-2.\nМинистерство труда США: Страница работодателя \nпредоставляет информацию о заработной плате и рабочих \nчасах, технике безопасности и охране здоровья на рабочем \nместе, а также пенсионных и медицинских льготах. \nМинистерство сельского хозяйства США – Отдел \nиспользования малых и льготных предприятий: задача \nданного отдела заключается в предоставлении малым \nпредприятиям максимальных возможностей для участия в \nподрядной деятельности Министерства сельского хозяйства \nСША. \nGobiernoUSA.gov является официальным интернет - \nпорталом правительства США на испанском языке.\n Информация об обязательствах по уплате \nфедеральных налогов малыми предприятиями\nЧто необходимо знать владельцам малых \nпредприятий\nКак владельцу малого предприятия, вам необходимо \nзнать о федеральных налоговых обязательствах. Помимо \nинформации о федеральных налогах, вам также необходимо \nпринять некоторые основные деловые решения. \n Понимание и выполнение налоговых обязательств является \nнеобходимым аспектом ведения предпринимательской \nдеятельности. \nНа сайте IRS.gov представлена детальная информация \nа также электронные вспомогательные системы и \nинформационные ресурсы для предприятий. \nНалоговый центр для малых предприятий и лиц, \nработающих на себя\n(Поиск: источники информации для малых \nпредприятий(Small Business Resources))\nИщите информацию по бизнес-тематике или типу бизнеса, \nиспользуя алфавитный список. \nКроме того, можно воспользоваться ссылками на \nосновные деловые темы, например: расходы, связанные \nс предпринимательской \nдеятельностью.\n Налоговая \nпомощь для малых \nпредприятий и лиц, \nработающих на себя \nЕсли вы открываете или \nу вас уже есть малое \nпредприятие и вам \nнеобходима информация \nо налогах,воспользуйтесь \nинтренет-продуктами и \nуслугами, перейдя к сайту \nпо адресу: www.IRS.gov.\nВиртуальный семинар \nна тему “Налоги \nмалых предприятий”: \nпомогает владельцам малых предприятий и лицам, \nработающим на себя, понимать и выполнять свои \nобязательства по уплате федеральных налогов. \nСсылку на семинар в режиме онлайн можно найти на \nсайте IRS.gov. (Поиск: Виртуальный семинар (Virtual \nWorkshop)\nСеминары и вебинары по вопросам налогов малых \nпредприятий (Поиск: Семинары (Workshops)) \nПодпишитесь на электронный информационный \nбюллетень для малых предприятий\nОтдел по работе с малыми предприятиями и лицами, \nработающими на себя, имеет бесплатную рассылку \nпо электронной почте, в которой предоставляется \nналоговая информация владельцам малых предприятий. \nЗарегистрируйтесь в списке рассылки для получения \nинформации о предстоящих датах подачи налоговых \nдеклараций, новостях на веб-странице Налогового \nуправления США (IRS) и прес-релизов Налогового \nуправления США. (Поиск: e-News for Small Businesses).\nПодпишитесь на другие услуги по рассылке на английском \nязыке.\n(Поиск: e-News Subscriptions)\nТелефонная служба помощи по вопросам налогов для \nмалых предприятий и специальных налогов: 800-829-4933\n Дополнительные ресурсы Налогового \nуправления США\nНалоговый календарь для предприятий и лиц, \nработающих на себя, Налогового управления США (IRS): \nотслеживайте сроки уплаты федеральных налогов на \nсвоем компьютере или мобильном устройстве, используя \nэлектронные версии календаря. Вы можете видеть все \nсобытия или фильтровать их по типам событий. Подробную \nинформацию об этом можно найти на сайте: IRS.gov. (Поиск: \nНалоговый календарь (Tax Calendar))\nМестные отделы Налогового управления США (IRS) (Поиск: \nМестный отдел (Local Office) \nТелефонная служба помощи по вопросам налогов для \nфизических лиц: 800-829-1040\nДругие телефоны горячей линии и номера телефонов, \nпо которым вы можете звонить бесплатно, для связи с \nпредставителями Налогового управления США (IRS) (Поиск: \nГорячие линии (Hotlines)) \nВидео портал Налогового управления США по адресу www.\nirsvideos.gov предоставляет видео и аудиопрезентации \nна английском языке по темам, интересным для малых \nпредприятий, физических лиц и налоговых специалистов. \nЗдесь можно найти видео-клипы с налоговой тематикой, \nархивные версии прямой записи обсуждений \nпрофессионалов, записи вебинаров, а также аудио архивы \nнациональных телефонных форумов. \n" ]
p4591sp.pdf	0516 Publ 4591 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p4591sp.pdf	[ "Obligaciones\nTributarias Federales\nde Pequeños\nNegocios\n \nPublicaciones del IRS\nVea, seleccione y descargue varios formularios y publicaciones \ndel IRS en www.IRS.gov (Buscar: Forms) o puede llamar al 800-\n829-3676 para pedir que le envíen publicaciones y formularios \ngratuitos por correo. \nDisponibles en español: \nPub 966(SP), La Manera Segura de Pagar los Impuestos \nFederales\nPub 1779(SP), Contratista Independiente o Empleado…\nPub 3148(SP), Lo que Usted Necesita Saber Sobre las \nPropinas: Guía para Declarar el Ingreso de Propinas\nPub 3995(SP), Reconociendo Intrigas Ilegales de Evasión de \nImpuestos \nPub 4132(SP), ¡Pague los impuestos en línea! “Tan Fácil \nComo 1-2-3”\nDisponbiles sólo en inglés:\nPub 15, (Circular E) Employer’s Tax Guide (Guía tributaria \npara empleadores) \nPub 334, Tax Guide for Small Business (Guía tributaria para \npequeños negocios) \nPub 463, Travel, Entertainment, Gift, and Car Expenses (Gas-\ntos de viaje, diversión, regalos y de automóvil) \nPub 505, Tax Withholding and Estimated Tax (Impuestos \nretenidos e impuestos estimados) \nPub 535, Business Expenses (Gastos de negocio) \nPub 583, Starting a Business and Keeping Records (Cómo \nempezar un negocio y mantener registros) \nPub 587, Business Use of Your Home (Uso de su domicilio \ncomo negocio) \nPub 946, How to Depreciate Property (Cómo calcular la \ndepreciación de una propiedad) \nPub 3402, Taxation of Limited Liability Companies (El im-\npuesto sobre compañías de responsabilidad limitada) \nEste documento está actualizado hasta la fecha de su publicación. Ya que pueden \nhaber cambios después de la fecha de publicación que tal vez afecten la exactitud \nde este documento, no se concede ninguna garantía referente a la exactitud técnica \ndespués de la fecha de publicación.\n \nRecursos en IRS.gov y por teléfono \nEmpezar, Operar o Cerrar un Negocio – (Buscar: Starting, \nOperating, o Closing)\nImpuestos sobre Negocios – (Buscar: Business Taxes)\nLista de Verificación para empezar un Negocio – (Buscar: \nChecklist)\nNúmero de Identificación del Empleador (Buscar: EIN)\nTrabajadores por Cuenta Propia – (Buscar: Self-employed)\nGastos de Negocios – (Buscar: Business Expenses)\nImpuestos sobre la Nómina – (Buscar: Employment Taxes for \nBusinesses)\nInformación Tributaria para Industrias/Profesiones Específicas – \n(Buscar: Industries/Professions)\nSistema Electrónico para Pago de Impuestos Federales (EFTPS) \n– (Buscar: EFTPS) u 800-555-4477\nDeclaración electrónica (e-File) para Pequeños Negocios – \n(Buscar: e-File for Business)\nRecursos Estatales para Pequeños Negocios – (Buscar: State \nLinks)\nPortal de Videos del IRS – (Buscar: Video Portal)\nLey de la Confidencialidad Bancaria – (Buscar: Bank Secrecy Act)\nDisposiciones Tributarias de la Ley de Cuidado de Salud a Bajo \nPrecio para Empleadores – (Buscar: ACA) \nAyuda con la Presentación Electrónica (e-Help) – 866-255-0654\nLínea de Ayuda Nacional del Defensor del Contribuyente – \n877-777-4778\nPresentación de Declaraciones Informativas – 866-455-7438\nDenunciar Estafas Tributarias – (Buscar: Tax Shelter)\nPlanes del Empleado – 877-829-5500\nPublicación 4591(SP) (Rev. 5-2016) Número de Catálogo 59118Z \nDepartamento del Tesoro, Servicio de Impuestos Internos www.irs.gov\n", "Cómo prepararse para \ndesastres: ¿Está su negocio \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \npreparado si ocurre un de-\nsastre? Obtenga información \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ny sugerencias sobre el man-\ntenimiento de registros sin \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \npapel, documentar los acti-\nvos y objetos de valor, y la \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nplanificación para emergencias. \n(Buscar: Disaster) \n \nOtros recursos para Pequeños Negocios\nAdministración de Pequeños Negocios: La Administración \nde Pequeños Negocios (SBA, por sus siglas en inglés), tiene \ninformación y recursos para ayudarle en cualquier etapa del ciclo \nde vida de su negocio.\nAdministración de Seguro Social: Utilice el enlace a los \nServicios de Negocios en Línea, para encontrar los enlaces a la \nAdministración de Seguro Social, inclusive la presentación \nelectrónica gratuita de los Formularios W-2.\nDepartamento de Trabajo de los EE.UU.: La página \npara los empleadores proporciona información sobre \nsalarios y horas de trabajo, seguridad y salud en el lugar de \ntrabajo y beneficios médicos y de jubilación.\nDepartamento de Agricultura – Utilización de la Oficina \nde Negocios Pequeños y Desfavorecidos: La misión de esta oficina \nes proporcionar el máximo de oportunidades a los pequeños nego-\ncios para participar en actividades de contratación de USDA. \nGobierno USA.gov es el portal web oficial del gobierno de los \nEE.UU. para información del lenguaje en español.\n \nInformación sobre las Obligaciones Tributarias \nFederales de Pequeños Negocios \nLos Dueños de Negocios Deben Conocer\nComo dueño de un negocio, usted debe conocer sus obligaciones \ntributarias federales. Además de conocer sobre los impuestos \nfederales, usted tiene que tomar algunas decisiones básicas sobre \nsu negocio. \nEl entender y cumplir con los requisitos tributarios es una parte \nimportante de llevar su negocio. \nLa página web de IRS.gov proporciona amplia información tributaria \nademás de herramientas y recursos en línea para los negocios.\nFuente Comprensiva de Centro Tributario para Pequeños \nNegocios y Trabajadores por Cuenta Propia (Buscar: \nSmall Business Resources)\nPuede buscar información por tema o clase de negocio utilizando el \nlistado alfabético.\nHay también enlaces a temas importantes en el campo de los \nnegocios, por ejemplo Gastos del Negocio. \n \nAyuda Tributaria para Pequeños Negocios y \nTrabajadores por Cuenta \nPropia \nSi usted está empezando o ya \nempezó un pequeño negocio \ny necesita información sobre \nlos impuestos, hay productos y \nservicios en línea disponibles \nen IRS.gov. \nImpuestos de Pequeños \nNegocios: El Taller \nVirtual ayuda a los dueños \nde pequeños negocios y \ntrabajadores por cuenta propia, \nentender y cumplir con sus \nobligaciones de impuestos \nfederales. Un enlace al taller en \nlínea está disponible en IRS.gov. (Buscar: Virtual Workshop)\nTalleres y seminarios web sobre Impuestos de Pequeños Negocios \n(Buscar: Workshops)\nSuscríbase a e-News for Small Businesses (Noticias \nElectrónicas para Pequeños Negocios)\nLa División para Pequeños Negocios /Trabajadores por Cuenta \nPropia, tiene un servicio gratuito de correo electrónico, que propor-\nciona información tributaria a los dueños de pequeños negocios. \nInscríbase en la lista de correo para recibir información sobre las \nfechas tributarias cercanas, nuevos artículos en la página web del \nIRS y comunicados de prensa recientes del IRS. (Buscar: e-News \nfor Small Businesses) \nInscríbase a otros servicios de suscripciones. (Buscar: e-News \nSubscriptions)\nLínea de ayuda con los impuestos sobre negocios y los impuestos \nespeciales, 800-829-4933\n \nRecursos Adicionales del IRS\nCalendario de Impuestos del IRS para Negocios y Trabajadores por \nCuenta Propia: Utilizando las versiones electrónicas del calendario en \nsu computadora o dispositivo móvil, usted puede darle seguimiento a \nlas fechas de vencimiento de los impuestos federales.Usted puede ver \ntodos los eventos o clasificarlos por los tipos de eventos. Encuentre \nmás información ,en IRS.gov. (Buscar: Tax Calendar) \nOficinas locales del IRS (Buscar: Local Office) \nLínea de ayuda tributaria para personas físicas 800-829-1040\nOtras líneas de ayuda del IRS y números telefónicos gratuitos \n(Buscar: Hotlines)\nEl Portal Video del IRS en www.irsvideos.gov, contiene \npresentaciones audiovisuales sobre temas de interés para pequeños \nnegocios, personas físicas y profesionales de impuestos. Usted \nencontrará videos cortos sobre temas tributarios, versiones \nanteriores de debates en vivo y clases virtuales (webinars), así \ncomo audios de foros telefónicos nacionales anteriores.\nAdemás, el IRS está en YouTube, en www.youtube.com/irsvideos.\nNuevos Medios de Comunicación del IRS: El IRS utiliza las \nherramientas de los medios sociales para compartir la información \nmás reciente sobre los cambios tributarios, iniciativas, productos \ny servicios. Entérese como hacer contacto con el IRS a través de \nlos medios de comunicación social en IRS.gov. (Buscar: Social \nMedia) \n" ]
p4938.pdf	0616 Publ 4938 (PDF)	https://www.irs.gov/pub/irs-pdf/p4938.pdf	[ "FEDERAL TAX RETURN PREPARERS: \nWHAT YOU SHOULD KNOW\nPTIN: Tax return preparers who receive compensation to prepare all or \nsubstantially all of any federal tax return or claim for refund must register with \nthe IRS and get a Preparer Tax Identification Number (PTIN). The fee to obtain \nor renew a PTIN is $50.00. Anyone with a PTIN is authorized to prepare federal \ntax returns.\nThe PTIN renewal period begins each year in October for the upcoming year. \nLocate your user name and password before you start the process or see our \ntroubleshooting tips at www.irs.gov/ptin.\nADDITIONAL QUALIFICATIONS: In addition to having a valid PTIN, there \nare several categories of tax return preparers with differing qualifications, \ncredentials and types of expertise. Individuals with a professional credential \nhave mandatory education, licensing and competency requirements after \nsuccessfully completing nationally recognized examinations, as identified below.\n \u0007\nCredentialed Preparers\n \u0007\nAttorneys: Licensed by state courts or their designees, such as the \nstate bar. Generally, attorneys have earned a degree in law and passed a \nbar exam. They have unlimited representation rights and may represent \nclients before the IRS on any matters. \n \u0007\nCertified public accountants (CPAs): Licensed by state boards of \naccountancy and other agencies, CPAs have completed a study in \naccounting at a college or university and passed the Uniform CPA \nExamination. They have unlimited representation rights and may \nrepresent clients before the IRS on any matters.\n \u0007\nEnrolled agents: Licensed by the IRS, enrolled agents have passed a \nthree-part Special Enrollment Examination, which is a comprehensive \nexam that requires them to demonstrate proficiency in federal tax planning, \nindividual and business tax return preparation, and representation. They \nalso have unlimited representation rights and may represent clients before \nthe IRS on any matters. For more information on becoming an enrolled \nagent, visit www.irs.gov/Tax-Professionals/Enrolled-Agents, or see \nPublication 4693-A, A Guide to the Enrolled Agent Program.\n \u0007\nOptional qualification for non-credentialed tax return preparers\n \u0007\nAnnual filing season program (AFSP): This program recognizes the \nefforts of non-credentialed return preparers who aspire to a higher \nlevel of professionalism. The IRS issues an Annual Filing Season \nProgram - Record of Completion to tax return preparers who meet \ncertain continuing education requirements in preparation for a specific \ntax year. For more information on participating, visit www.irs.gov/Tax-\nProfessionals/Annual-Filing-Season-Program.\n", "EDUCATION: While continuing education is mandatory for credentialed \ntax return preparers, CE is encouraged for all tax return preparers. Enrolled \nagents and Annual Filing Season Program participants must take courses from \nIRS approved CE providers. A public listing of IRS approved CE providers is \navailable at www.irs.gov/Tax-Professionals/Continuing-Education-for-\nTax-Professionals.\nDIRECTORY OF FEDERAL TAX RETURN PREPARERS WITH \nCREDENTIALS AND SELECT QUALIFICATIONS: The IRS provides a public \nlisting on the IRS website of certain tax return preparers. The searchable listing \nincludes the name, city, state, zip code, and credentials of all attorneys, CPAs, \nenrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid \nPTIN. It also includes current year Annual Filing Season Program participants.\nE-FILE REQUIREMENT: Preparers or firms that expect to prepare and file \nmore than 10 income tax returns for individuals, trusts or estates must use \nIRS e-file to transmit the tax returns unless a waiver or a particular exemption \napplies. For more information, visit www.irs.gov/Tax-Professionals/e-File- \nProviders-&-Partners/Become-an-Authorized-e-file-Provider.\nREPRESENTATION RIGHTS: Attorneys, CPAs, and enrolled agents have \nunlimited representation rights and are permitted to represent clients before the \nIRS on any tax matters.\nAnnual Filing Season Program participants have limited representation rights, \nmeaning they can represent clients whose returns they prepared and signed, \nbut only involving initial audits, customer service matters and before the \nTaxpayer Advocate Service. (To have limited representation rights for any tax \nreturn or claim for refund prepared and signed after December 31, 2015, return \npreparers must participate in the Annual Filing Season Program both in the year \nof return preparation and the year of representation.)\nPTIN holders without an AFSP - Record of Completion or other professional \ncredential have limited representation rights for returns prepared before \nDecember 31, 2015, but after that date are only permitted to prepare tax \nreturns, not to represent clients before the IRS (except for returns prepared \nbefore December 31, 2015).\nSTAY INFORMED\nIt’s easy to stay in the know: www.irs.gov/ptin;\nsubscribe to e-news for Tax Professionals\nOr check us out on social media:\nwww.facebook.com/IRStaxpros;\nwww.twitter.com/IRStaxpros\nPublication 4938 (Rev. 6-2016) Catalog Number 57919Y \nDepartment of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5152.pdf	0516 Publ 5152 (PDF)	https://www.irs.gov/pub/irs-pdf/p5152.pdf	[ " \n \n \n \n \n \n \n \n \n \nReport changes to the Marketplace as they happen \nIMPORTANT REMINDER ABOUT ADVANCE PAYMENTS OF THE PREMIUM TAX CREDIT \naffordable Care act \nIndividuals and Families \nPREMIUM TAX CREDIT \nIf you or anyone in your family purchased health coverage through the Marketplace and decided to have \n \nadvance payments of the premium tax credit paid in advance to your insurance company to lower your \n \nmonthly premiums, it is important to report life changes to the Marketplace when they happen. \n \nThe Marketplace computes your advance credit payments by estimating the premium tax credit you \nwill be allowed when you file your tax return for the year. The Marketplace uses information about your \nfamily composition and projected income that you provide when you enroll in coverage to estimate your \ncredit. When you file your return you must reconcile – or compare – your advance credit payments \nwith the actual premium tax credit you are allowed. If your advance credit payments are more than your \npremium tax credit, you must increase the taxes you owe by all or a portion of the difference. \nReporting life changes as they happen allows the Marketplace to adjust your advance credit payments. \nThis will help you avoid a smaller refund or unexpectedly owing taxes when you file your tax return. \nChanges you should report to the \nMarketplaCe inClude: \n• \nBirth or adoption \n• \nGaining or losing health care coverage or \n \neligibility \n• \nMarriage or divorce \n• \nOther changes affecting income, including \nlump sum payments \n• \nMoving to another address \n• \nChanges in household income and size \n• \nIncarceration or release from incarceration \nThese changes may also open the door for the Marketplace special enrollment period, during which time \nyou can purchase health coverage through the Marketplace. \nFind out more about the premium tax credit, and other tax-related provisions of the health care law at IRS.gov/aca. \nFind out more about the Health Insurance Marketplace at HealthCare.gov. \nPublication 5152 (Rev. 5-2016) Catalog Number 66535G Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p4128sp.pdf	0416 Publ 4128 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p4128sp.pdf	[ "Efecto Tributario \npor la Pérdida \nde Trabajo\nPublicación 4128(SP)\nPublication 4128 (SP) (Rev. 4-2016) Catalog Number 35368B Department of the Treasury Internal Revenue Service www.irs.gov\n", "Publication 4128 (SP)\nLA PÉRDIDA DEL TRABAJO TRAE PROBLEMAS \nTRIBUTARIOS\nEl Servicio de Impuestos Internos (IRS, por sus siglas en inglés) reconoce que perder el trabajo le puede traer \nproblemas tributarios nuevos. El IRS, proporciona la información siguiente para ayudar a los trabajadores \ndesempleados:\n• La compensación por despedida del trabajo y compensación por desempleo están sujetas a impuestos. \nLos pagos por días acumulados de licencia por enfermedad o de vacaciones están igualmente sujetos \na impuestos. Usted debe asegurar que se retengan los impuestos suficientes de tales pagos, o que se \nhagan pagos de impuestos estimados. Consulte la Publicación 17(SP), El Impuesto Federal sobre los \nIngresos, para más información.\n• Generalmente, el dinero retirado de un plan de pensiones está sujeto a impuestos, a menos que se \ntransfiera a un plan calificado (como una cuenta personal de jubilacióno IRA, por sus siglas en inglés). Si \nusted es menor de 59 1⁄2 años, es posible que un impuesto adicional sea aplicado a la parte de la pensión \nsujeta a impuestos. Consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y \nanualidades), en inglés, para más información. \n• Algunos gastos incurridos durante la búsqueda de trabajo se pueden deducir. Ejemplos de los gastos \ndeducibles son cobros de agencias de empleo o agencias de outplacement (agencias que ayudan a \nempleados despedidos a conseguir nuevos trabajos en lugares exteriores), gastos para preparación \ndel currículum vitae y gastos de viaje por propósitos de búsqueda de empleo y entrevistas. Consulte la \nPublicación 17(SP), El Impuesto Federal sobre los Ingresos, para más información.\n• Gastos incurridos por mudanza debido a un cambio del lugar del empleo pueden ser deducibles. Hay que \ncumplir con ciertos criterios referentes a la distancia y el momento en que ocurrió la mudanza. Consulte la \nPublicación 521, Moving Expenses (Gastos de mudanza), en inglés, para más información. \n• Es posible que algunos trabajadores desempleados decidan montar sus propios negocios. El IRS \nproporciona información y clases para nuevos dueños de negocios. Visite www.irs.gov/espanol, o www.\nirs.gov, en inglés, o consulte la Publicación 334, Tax Guide for Small Businesses (Guía tributaria para \npequeños negocios), en inglés, para más información.\nNota importante acerca del seguro médico. Si usted, su cónyuge o su dependiente se inscribió en \ncobertura médica a través del Mercado de Seguros Médicos y usted tiene un cambio de circunstancias, \npor ejemplo si sus ingresos cambian, hay que avisarle al Mercado sobre el cambio. Cambios en ciertas \ncircunstancias – por ejemplo, la pérdida del trabajo o del seguro médico provisto por su empleador – podrían \ntambién traerle la oportunidad de una temporada especial para inscribirse en planes de seguro médico a través \ndel Mercado, para así poder hacer cambios a su plan de seguros médicos aun cuando no está en la temporada \nabierta. El declarar los cambios le ayuda a conseguir la clase y cantidad adecuada de ayuda financiera, para \nque evite recibir ayuda excesiva o insuficiente de antemano. Si desea saber más acerca de las disposiciones \nde la ley de seguro médico, visite www.irs.gov/aca. \nCopias de todas las publicaciones están disponibles en www.irs.gov. También se puede pedir una copia \nllamando al 1-800-829-3676.\nHechos\n1\n", "Publication 4128 (SP)\nPreguntas y Respuestas\nTRABAJO PERDIDO: ¿Cuáles ingresos están sujetos a impuestos?\nEl Servicio de Impuestos Internos le provee las siguientes preguntas y respuestas para aclarar las implicaciones \ntributarias que resultan de los problemas financieros enfrentados por trabajadores que han perdido sus trabajos. Se \nproveen referencias para información adicional. \n¿Está la compensación por despedida del trabajo sujeta a impuestos?\nSí, la compensación por despedida del trabajo está sujeta a impuestos en el año en que usted la recibe. Su empleador \nincluirá esta cantidad en su Formulario W-2 y retendrá los impuestos federales y estatales apropiados. Consulte la \nPublicación 525, en inglés, para más información.\n¿Y qué tal la compensación acumulada para vacaciones o enfermedades?\nSí, pagos anuales, o pagos de compensación para vacaciones y pagos de compensación para enfermedades se \ncalculan como sueldo y su empleador los incluirá en el Formulario W-2.\n¿Está la compensación por desempleo sujeta a impuestos?\nSí, los beneficios del seguro por desempleo estatal (hasta 26 semanas) y los beneficios prorrogados (hasta unas 13 \nsemanas adicionales) están sujetos a impuestos. Usted puede elegir retener el 10% de ese dinero para los impuestos \nfederales al completar el Formulario W-4V. El estado le provee el Formulario 1099-G antes del 31 de enero de cada \naño, para indicarle la cantidad de beneficios sujetos a impuestos que se le pagaron en el año anterior. Consulte la \nPublicación 525, en inglés, para más información.\n¿Qué tal dinero y propiedad regalado por familia o amigos?\nNormalmente, la persona que recibe el regalo no es responsable por los impuestos sobre el mismo. Si el regalo \nproduce beneficios como intereses, dividendos o pagos de alquiler, la persona que recibe el regalo sería responsable \nde impuestos sobre tales beneficios. Cada año hay una cantidad máxima específica que se puede dar sin que se \nocasione un evento que esté sujeto a impuestos, ni para el que regala ni el que recibe. Regalos en exceso de esa \ncantidad máxima pueden estar sujetos a impuestos sobre regalos, pagados por el que ha hecho el regalo. Consulte \nla Publicación 17(SP) o las Instrucciones para el Formulario 709, United States Gift Tax Return, (Declaración de \nimpuestos sobre regalos en los Estados Unidos), en inglés, para más información.\nSi tengo derecho a recibir Asistencia Pública o Estampillas de Comida, ¿está sujeta a impuestos? No.\n¿Cuándo recibo el Formulario W-2 final de mi empleador?\nSu empleador debe proveerle a usted el Formulario W-2 para el 31 de enero después de finalizar el año. Por ejemplo, los \nFormularios W-2 de 2011 deben llegar a los empleados para el 31 de enero de 2012.\n¿Qué pasa si mi empleador se declaró en bancarrota o cerró su negocio? ¿Cómo consigo el Formulario W-2?\nSea cual sea el caso, el empleador debe presentar el Formulario W-2, en el cual informará de su sueldo y los \nimpuestos retenidos, al final del año. Si usted no recibe el Formulario W-2, intente comunicarse con su empleador o el \nrepresentante de éste. Si no tiene éxito, el IRS puede ayudarle en presentar un Formulario W-2 sustitutivo basándose en \nlos registros de usted. Sería una buena precaución guardar los registros actualizados o los recibos de sueldo hasta que \nusted reciba el Formulario W-2.\n2\n", "Preguntas y Respuestas\nPublicación 4128 (SP)\n3\nTRABAJO PERDIDO: ¿Cuáles ingresos están sujetos a impuestos? \n \n(continuación)\n¿Puedo yo presentar una declaración de impuestos con anticipación y recibir cualquier reembolso adeudado? \nNo. Las declaraciones de impuestos personales se basan en el año natural y no se pueden presentar ni tramitar antes \ndel 1 de enero del próximo año natural. \nSi vendo otros bienes como acciones, bonos y propiedad de inversión, ¿están inmediatamente sujetos a impuestos? \nNo necesariamente, sin embargo se debe declarar la venta de tales bienes. Si usted logra ganancia por la venta, puede \nser que cree una responsabilidad de impuestos sobre los ingresos. Usted debe repasar su situación tributaria general \ny asegurarse de haber pagado los impuestos según los requisitos para evitar multas por impuestos estimados. La \nPublicación 505, en inglés, contiene información sobre los impuestos estimados. \n¿Qué puedo hacer si debo impuestos y no puedo pagarlos?\nComuníquese con el Servicio de Impuestos Internos lo antes posible para pedir un plan de pagos a plazos. La \ncomunicación es la clave para minimizar los problemas. \nVisite www.irs.gov para más información sobre los métodos de pago y sus opciones para pagar saldos adeudados. \nIgualmente puede llamar al IRS al 1-800-829-1040.\n¿Hay ayuda especial disponible para problemas tributarios que todavía no se han resuelto y que crean dificultades \neconómicas? \nSí, si usted experimenta una dificultad económica extrema, un problema sistémico o busca ayuda en resolver problemas \ntributarios que todavía no se han resuelto mediante las vías normales, podría tener derecho a ayuda del Servicio del \nDefensor del Contribuyente (TAS, por sus siglas en inglés). Puede comunicarse con TAS al llamarles gratis al \n1-877-777-4778 o TTY/TTD 1-800-829-4059.\nSe encuentran copias de las publicaciones mencionadas en www.irs.gov, o usted puede llamar al 1-800-829-3676.\n", "Preguntas y Respuestas\nPublicación 4128 (SP)\n4\nTRABAJO PERDIDO: Pensiones/Cuentas personales para la \njubilación (IRA, por sus siglas en inglés) – ¿Qué pasa ahora? \nEl Servicio de Impuestos Internos le provee las siguientes preguntas y respuestas para ayudarle a enfrentar problemas \nfinancieros con repercusiones tributarias que puedan surgir si pierde su trabajo.\n¿Qué pasa si retiro dinero de mi plan de ahorros para la jubilación calificado o de mi IRA?\nNormalmente, si usted retira los fondos antes de alcanzar la edad estipulada, y no los vuelve a invertir en otro plan \nde ahorros para la jubilación calificado o en una cuenta personal para la jubilación dentro de 60 días, esa cantidad se \nconsidera ingreso sujeto a impuestos en el año en que se retira. Además, es posible que tenga que pagar un impuesto \nadicional de 10% sobre estas distribuciones prematuras. Hay reglas especiales para calcular los impuestos sobre \ndistribuciones de suma global. Consulte la Publicación 17(SP) o la Publicación 575, en inglés, para información \ndetallada.\n¿Puedo trasladar dinero de mi plan de ahorros para la jubilación calificado a otro plan de ahorros para la jubilación \ncalificado o a un IRA? \nSí, esto se llama “reinversión” y la cantidad no estará sujeta a impuestos si usted vuelve a depositar la cantidad retirada \nen otro plan de ahorros para la jubilación calificado o IRA tradicional dentro de 60 días. Consulte la Publicación 575, en \ninglés, para información adicional. \n¿Hay alguna excepción a las multas por retiro premature en caso de dificultades extremas?\nSí. Si es que usted está total y permanentemente incapacitado o si retira el dinero para pagar gastos médicos (estos \ngastos deben llegar a más del 7.5% de sus ingresos brutos ajustados) o para pagar un beneficiario alternativo conforme \na una orden de relaciones domésticas calificadas. Otras excepciones específicas se explican en detalle en la \nPublicación 575, en inglés. \nSi yo hice una aportación a mi IRA durante el año de impuestos actual, ¿puedo yo retirar el dinero antes del cierre \ndel año?\nSí. Las aportaciones devueltas antes de la fecha límite de la declaración se pueden retirar sin multa. Usted debe retirar \nno sólo la cantidad aportada sino también cualquier interés o dividendo que ésta haya devengado. Se considera un \nevento libre de impuestos si (1) usted no toma una deducción por la aportación y (2) usted retira cualquier ingreso o \ninterés que la inversión devengó mientras estaba en la IRA e incluye tal cantidad en su total de ingresos. Consulte la \nPublicación 590-A, Contributions to Individual Retirement Arrangements (Aportaciones a los arreglos de ahorros para \nla jubilación personal), en inglés, para más información.\nYo he tenido mis IRAs desde hace varios años. En algunos de esos años yo no tuve ninguna deducción debido a mis \ningresos. ¿Cómo calculo qué parte del dinero retirado está sujeta a impuestos? \nSi usted hizo aportaciones no-deducibles a su IRA, usted habría completado el Formulario 8606 para establecer la \nbase (costo) de sus IRA combinadas. Use las hojas de trabajo de la Publicación 590-A y la Publicación 590-B para \ncalcular qué parte de la distribución está sujeta a impuestos; complete la Parte I del Formulario 8606 (en inglés) y \nadjúntelo a su declaración de impuestos. \nSi yo saco mi pensión y deseo transferirla a una IRA, ¿hay reglas o restricciones especiales?\nVolver a invertir la distribución de su pensión en una institución financiera (como un banco, cooperativa de crédito, casa \nde corretaje, etc.) es sencillo. Hay algunas transacciones prohibidas, incluyendo el tomar la distribución prestada, aun \ncuando haya firmado un contrato que designe intereses adeudados, el recibir compensación irrazonable por manejar \nestos fondos, el comprar propiedades para uso personal (presente o futuro) o el usar la distribución de dinero como \ngarantía para un préstamo. Vea las Publicaciones 575 y 590-B para información adicional. \nAdemás de las Publicaciones 17(SP), 575 y 590-B, aproveche de cada recurso, incluso los servicios de su asesor \nfinanciero y/o asesor de impuestos, antes de decidir cómo proceder con el traslado de sus ahorros para la jubilación. \nCopias de las publicaciones mencionadas se encuentran en www.irs.gov o puede llamar al 1-800-829-3676.\n", "Preguntas y Respuestas\nPublicación 4128 (SP)\n5\nTRABAJO PERDIDO: Montar su Propio Negocio\nCada etapa nueva de la vida nos trae muchos retos. El Servicio de Impuestos Internos reconoce que la pérdida del \ntrabajo puede crear situaciones tributarias nuevas para usted. Le proporcionamos la información siguiente para \naclararle las posibles implicaciones tributarias.\n¿Puedo yo ser empleado y dueño de negocio en el mismo año tributario?\nSí. Bajo las leyes de impuestos, se puede ser ambos empleado y dueño de negocio al mismo tiempo si usted así elige. \nLo esencial es declarar todos los ingresos en su declaración. \n¿Dónde consigo información sobre cómo montar mi propio negocio?\nLa Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), en inglés, y la \nPublicación 583, Starting a Business and Keeping Records (Cómo montar un negocio y mantener archivos), en \ninglés, son publicaciones gratuitas que brindan información útil para el dueño de un negocio pequeño. Además, \nla Publicación 4591, Small Business Tax Responsibilities (Responsabilidades tributarias de pequeños negocios), \nen inglés, da un resumen de los materiales de referencia para el dueño de un negocio. Estos productos contienen \ninformación sobre cómo montar su propio negocio, cómo mantener archivos y qué gastos son deducibles.\n¿Cuáles opciones tengo sobre la organización de mi negocio?\nSegún el código federal de impuestos, hay tres opciones: dueño único, sociedad colectiva o sociedad anónima. \nHay varios elementos que pueden influir en la decisión en cuanto a qué estructura sea mejor para usted, incluyendo \nel costo de montar y empezar el negocio, el estar expuesto a riesgo o responsabilidad legal, la financiación y las \nimplicaciones tributarias.\n¿Qué requisitos de mantenimiento de documentación tengo que cumplir como dueño único?\nGeneralmente usted debe mantener archivos detallados sobre sus ingresos y los gastos del negocio, no sólo para \npreparar las declaraciones de impuestos requeridas, sino también para estados financieros que ayudan a mantener y \nampliar su negocio. Las mismas reglas generales son aplicables a sociedades colectivas y sociedades anónimas, con \nalgunos detalles adicionales.\n¿Cómo declaro los ingresos del negocio? \nComo dueño único, usted debe presentar el Anexo C o C-EZ y el Anexo SE del Formulario 1040. Para más \ninformación consulte la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), en \ninglés.\n¿Qué tipos de impuestos pago yo como dueño único?\nLos impuestos adeudados sobre el ingreso neto del trabajo por cuenta propia (el ingreso total del negocio menos los \ngastos) incluyen los impuestos sobre los ingresos y el impuesto sobre el trabajo por cuenta propia (Seguro Social y \nMedicare). Información adicional está disponible en la Publicación 334, Tax Guide for Small Business (Guía tributaria \npara pequeños negocios), en inglés. Es posible que usted sea responsable de pagar impuestos sobre la nómina si \ntiene empleados que trabajan en su negocio. Consulte la Publicación 15, Circular E, Employer’s Tax Guide (Guía \ntributaria para los empleadores), en inglés, para información adicional.\n¿Cómo pago mis impuestos como dueño único?\nNormalmente, los paga utilizando el Formulario 1040-ES, Estimated Tax for Individuals (Impuestos estimados para \npersonas físicas), en inglés, de forma trimestral. Los impuestos federales sobre los ingresos, incluidos los impuestos \nsobre el trabajo por cuenta propia, se hacen con un sistema de pagos periódicos. Normalmente, usted debe hacer \npagos de impuesto estimado si espera adeudar $1,000 o más en impuestos presente su declaración. Para más \ninformación sobre los impuestos estimados, consulte la Publicación 505, en inglés. Los impuestos sobre la nómina \nse pagan con el Formulario 941, Employer’s Quarterly Federal Tax Return (Declaración trimestral de impuestos \nfederales del empleador), en inglés, y el Formulario 940, Employer’s Annual Federal Unemployment Tax Return \n(Declaración anual de impuestos federales sobre el desempleo), en inglés. Los requisitos de presentación para \ncada uno de estos formularios, y las instrucciones sobre cómo pagar los impuestos adeudados, se incluyen en la \nPublicación 15, Circular E, Employer’s Tax Guide (Guía tributaria para el empleador), en inglés.\n", "Preguntas y Respuestas\nPublicación 4128 (SP)\n6\nTRABAJO PERDIDO: Montar su Propio Negocio (continuación)\n¿Puedo yo reclamar el Crédito por Ingreso del Trabajo en mis ingresos netos del trabajo por cuenta propia? \nSí, el ingreso neto de un negocio con dueño único se considera ingreso del trabajo y satisface uno de los requisitos para \nel Crédito por Ingreso del Trabajo. El Crédito por Ingreso del Trabajo está disponible a los contribuyentes que cumplen \ncon ciertos límites de ingresos. Vea la Publicación 596SP, Crédito por Ingreso del Trabajo.\n¿Hay clases o seminarios disponibles para información adicional?\nSí. La División de Pequeños Negocios/Dueños Únicos del Servicio de Impuestos Internos tiene varios seminarios sobre \npequeños negocios en todas partes del país. Igualmente, se puede pedir un DVD titulado A Virtual Small Business \nWorkshop (Un taller virtual sobre pequeños negocios), en inglés, en la página web de Pequeños Negocios en www.irs.\ngov. Se pueden pedir otros productos también en la página web de Pequeños Negocios. \n", "Preguntas y Respuestas\nPublicación 4128 (SP)\n7\nTRABAJO PERDIDO: Información Tributaria Miscelánea \nCada etapa nueva de la vida nos trae muchos retos. El Servicio de Impuestos Internos reconoce que la pérdida del \ntrabajo puede crear situaciones tributarias nuevas para usted. Le proporcionamos la información siguiente para aclararle \nlas posibles implicaciones tributarias.\n¿Puedo yo deducir alguno de los gastos en los que incurro buscando un trabajo nuevo?\nSí, puede deducir ciertos gastos por buscar trabajo nuevo dentro de la misma profesión, aun si usted no consigue \nese trabajo nuevo. Para más información, consulte la Publicación 529, Miscellaneous Deductions (Deducciones \nmisceláneas), en inglés.\n¿Qué clases de gastos puedo yo incluir?\nNormalmente, se pueden deducir las cuotas de agencias del desempleo o agencias de outplacement (agencias que \nayudan a empleados despedidos a conseguir nuevos trabajos en otros lugares), y gastos por escribir a máquina, \nimprimir y enviar por correo copias de su currículum vitae a posibles empleadores en su profesión actual. Información \nmás específica está disponible en la Publicación 529, Miscellaneous Deductions (Deducciones misceláneas), en inglés.\n¿Qué tal los gastos de viaje para hacer entrevistas o buscar trabajo?\nSi usted viaja a un lugar para buscar trabajo en su profesión actual o para asistir a una entrevista, por lo general se \npueden deducir los gastos necesarios y ordinarios del viaje. El propósito del viaje debe considerarse. Los viajes que son \nmás que nada personales no son deducibles. Para más información sobre cómo calcular los gastos de viaje, consulte la \nPublicación 463, Travel, Entertainment, Gift and Car Expenses (Gastos de viaje, entretenimiento, regalos y vehículo), \nen inglés.\n¿Debo yo presentar el “formulario largo” para deducir los gastos por buscar trabajo?\nSí, usted tendrá que presentar el Formulario 1040 y el Anexo A del mismo. Los gastos por buscar trabajo se consideran \nuna deducción miscelánea detallada, sujeta a la limitación del 2% del ingreso bruto anual. Para más información, por \nfavor consulte la Publicación 17(SP), El Impuesto Federal sobre los Ingresos.\n¿Puedo yo deducir los gastos de mudanza que pagué para mudarme a mi trabajo nuevo?\nCiertos gastos de mudanza son deducibles si se ha cumplido con los requisitos relativos a la distancia y la fecha de la \nmudanza. Por lo general, la mudanza debe ser realizada cerca de la fecha en la que comenzó el nuevo trabajo y uno \ndebe haberse trasladado por lo menos 50 millas. Los gastos de mudanza deducibles se calculan en el Formulario 3903, \nen inglés. La Publicación 521, Moving Expenses (Gastos de mudanza), en inglés, le proporciona más información.\nSi vendo mi casa, ¿debo pagar impuestos sobre el dinero que gano?\nNormalmente, no hay que pagar impuestos sobre los primeros $250,000 ($500,000 si se presenta una declaración \nconjunta, en la mayoría de los casos) ganados por la venta de su casa principal. Por lo general, uno debe haber vivido \nen la casa y haber sido dueño de la misma durante por lo menos dos de los cinco años anteriores a la venta y no \nhaber excluido ganancia por la venta de otra casa durante los dos años anteriores. Para más información, consulte la \nPublicación 523, Selling Your Home (Vender su casa), en inglés.\nAhora tengo que pagar el costo entero del seguro médico. ¿Es deducible?\nLas primas del seguro médico se pueden incluir en los gastos médicos y dentales. Son deducibles en el Anexo A si uno \nquiere detallar las deducciones. Son aplicables algunas limitaciones. Consulte la Publicación 502, Medical and Dental \nExpenses (Gastos médicos y dentales), en inglés, para más información.\n", "Preguntas y Respuestas\nPublicación 4128 (SP)\nTRABAJO PERDIDO: Información Tributaria Miscelánea (continuación)\n¿Puedo yo deducir aportaciones que hice a una Cuenta de Ahorros para la Salud (HSA, por sus siglas en inglés)?\nSi usted reúne los requisitos, puede reclamar una deducción tributaria por aportaciones que usted, o alguien que no \nsea su empleador, hizo a la HSA, aun si usted no detalla sus deducciones en el Formulario 1040. Para más información, \nconsulte la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para \ngastos médicos y otros planes para la salud con beneficios tributarios), en inglés.\n¿Puedo yo reclamar el Crédito por Ingreso del Trabajo este año?\nAunque es posible que sus ingresos hayan superado los límites para este crédito en años pasados, podría reunir los \nrequisitos para el crédito este año. El crédito está disponible a esos contribuyentes que cumplan con ciertas guías de \ningresos. Para más información, consulte la Publicación 596SP, Crédito por Ingreso del Trabajo.\nTendré más probabilidad de encontrar un trabajo mejor si yo tomo algunas clases universitarias. ¿Puedo deducir \nalguna parte de la matrícula?\nHay varios beneficios tributarios disponibles por ir a la universidad o tomar cursos universitarios. Algunos de los \nbeneficios son créditos y otros son deducciones de los ingresos. Consulte la Publicación 970, Tax Benefits for \nEducation (Beneficios tributarios para los estudios), en inglés, para más información. \nCopias de las publicaciones mencionadas están disponibles en www.irs.gov o usted puede llamar al 1-800-829-3676.\n8\n" ]
f8654.pdf	0416 Form 8654 (PDF)	https://www.irs.gov/pub/irs-pdf/f8654.pdf	[ "Form 8654 (Rev. 4-2016)\nwww.irs.gov\nCatalog Number 64330H\nForm 8654 \n(April 2016)\nDepartment of the Treasury - Internal Revenue Service\nTax Counseling for the Elderly \nSemi-Annual/Annual Program Report\nOMB Number \n1545-2222 \nTCE\n1. Report type\nSemi-Annual\nAnnual\n2. Fiscal year\n3. Recipient organization name\nStreet address\nCity\nState\nZIP code\nAccount/Identifying number\n4. Report period (month, day, year)\nFrom 10 / 01 / \n \nTo / /\nReimbursement Expenses\n(a) \nNumbers\n(b) \nCost\n5. To volunteer tax assistors/quality reviewers \n6. To volunteer instructors\n7. To volunteer coordinators/administrators\n8. Total (ADD lines 5-7)\nAdministrative Expenses\n9. Salaries/Benefits (clerical, administrative or technical staff only)\n10. Supplies/Volunteer Recognition—For TCE Program\n11. Rent/Utilities/Custodial Services—When additional and necessary for TCE \nProgram\n12. Auditing\n13. Daily Site Operations Travel (includes travel of paid staff to monitor sites)\n14. Program Publicity Development\n15. Interpreter Services\n16. Telephone Installation (No 800 Lines) or Internet Connectivity costs\n17. Other (postage and/or food costs)\n18. Total Administrative Expenses (ADD lines 9 through 17, column (b)). This \nfigure should not be more than 30% of line 19\n19. Program Cost (ADD lines 8 and 18 column (b))\n20. Cost of Travel to IRS Office/IRS Training\n21. Costs for Electronic Filing Supplies/Services\n22. Total Program Cost (ADD lines 19, 20, and 21 column (b))\n23. Total amount of TCE federal award\n24. Unexpended Balance of TCE federal award (Subtract line 22 from line 23)\n25. Refund to IRS (Complete on annual report ONLY) \n", "Page 2\nForm 8654 (Rev. 4-2016)\nwww.irs.gov\nCatalog Number 64330H\nAccount/Identifying Number\nOther Information\n60+\nOther\n26. Number of individual federal tax returns prepared (paper)\n27. Number of individual federal tax returns prepared (e-file)\n28. Total number of individual federal tax returns prepared (paper and e-file) \nAdd lines 26 and 27.\n29. Number of taxpayers assisted—all other (excludes return preparation)\n30. Total number of taxpayers assisted (add lines 28 and 29)\n31. Number of tax preparation sites\nNumbers\na. e-file sites\nb. combination of paper and e-file sites\nc. Total lines 31a and 31b\n32. Attach to this form, a listing of each site’s SIDN (Site Identification Number) that was provided \nby the IRS Territory Office, its EFIN (Electronic Filing Identification Number), whether the site \nis a combination paper/e-file site, and the volunteer return preparation hours for each site.\nSignature of responsible officer\nDate\nAgency use\nIRS Volunteer Income Tax Preparation and Outreach Programs Privacy and Paperwork Reduction Act Notice\nPrivacy and Paperwork Reduction Act Notice– The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for \nthe information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it, and whether your \nresponse is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. The Paperwork Reduction Act \nrequires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-2222. The time \nestimated for participation is 15 minutes. We are asking for this information to assist us in contacting you relative to your interest and/or participation in \nthe IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and \nstaffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send \ncorrespondence and recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be \nable to use your assistance in these programs.\nSIGN\n", "Page 3\nForm 8654 (Rev. 4-2016)\nwww.irs.gov\nCatalog Number 64330H\nInstructions for Form 8654, Tax Counseling for the Elderly Semi-Annual/Annual Program Report\nLine 1.\nEnter the Report Type. If it is a semi-annual report put an X or if it is the annual report put an X in the box.\nLine 2.\nEnter the Fiscal Year.\nLine 3.\nEnter the recipient’s organization name, street address, city, state, zip code, and the account/identifying number. The account/\nidentifying number is the Employer Identification Number (EIN).\nLine 4.\nEnter the report period (month, day and year) on the To lines (e.g. if this is the semi-annual report because your program is in \noperation after 4/30 your “to line” will be 5/31 – If this is your annual report enter the date in the “to line” your program ended). \nLine 5-8.\nEnter the number of volunteer tax assistors/quality reviewers on line 5(a), the number of volunteer instructors on line 6(a), and \nthe number of volunteer coordinators/administrators on line 7(a). Enter the total number of volunteer tax assistors/quality \nreviewers, volunteer instructors, and volunteer coordinators/administrators on line 8(a). DO NOT count any volunteer twice, \neven if he/she serves in two or more capacities. \nEnter the final amount of reimbursement for volunteer tax assistors/quality reviewers, volunteer instructors and volunteer \ncoordinators/administrators on the appropriate line in column (b). DO NOT include expenses for any volunteer twice (i.e., if an \nindividual serves as a volunteer coordinator as well as a tax assistors/quality reviewers all of his/her expenses should be \nestimated on line 7, only). Include reimbursements made to volunteers for actual expenses incurred or stipends provided to \nvolunteers. Either method is permitted and both stipends and actual reimbursements can be used by a grantee simultaneously \nas long as records are kept on both and the total is placed under lines 5-8. Please note: Stipends must be designated on \nexpected out-of-pocket expenses not on time engaged in volunteer service.\nLine 9.\nEnter the number of clerical, administrative or technical personnel you will pay in the Numbers Column and the dollar amount in \nthe Cost Column.\nLine 10.\nSupplies include pencils, pens, paper, etc. These are supplies for the TCE Program other than those directly attributable for e-\nfile. Include purchase of recognition items not to exceed $10 purchased for volunteers on this line.\nLine 11.\nEnter the rent, utilities and/or custodial services costs for the TCE Program.\nLine 12.\nEnter the cost for audit services for the TCE Program.\nLine 13.\nEnter travel of program sponsors or expenses incurred by program administrators or coordinators who are paid staff to monitor \nsites.\nLine 14.\nEnter the final cost for the development of publicity (i.e., public service announcements, posters, brochures) and other publicity \nmaterials.\nLine 15.\nEnter the final cost for interpreter services. \nLine 16.\nEnter the final cost of installing temporary telephone lines at “telephone answering sites”, or internet connectivity costs to \nprovide e-file services.\nLine 17.\nEnter the final cost for all postage, including postage used for the fulfillment of orders for program materials. In addition, enter \nthe final cost of food that was expended for volunteers at TCE sites that was deemed necessary, reasonable, allocable, and \nallowable under OMB guidelines and the total expenses for food may not exceed $500.\nLine 18.\nTotal the administrative expenses (add lines 9-17 in the Cost Column (b)). This figure should not be more than 30% of line 19.\nLine 19.\nEnter the program cost by adding lines 8 and 18 in the Cost Column (b).\nLine 20.\nEnter the costs incurred for attending a meeting at the IRS office or with IRS personnel. Provide lodging receipts, taxi receipts, \nair fare, meals and incidental expenses, gas receipts, etc. Include travel expenses for attendance at train-the-trainer tax law or \nsite coordinator training. Do not include expenses for daily site operation travel, these are now captured on line 13.\nLine 21.\nCost for diskettes, paper, printer cartridges, toner, cable locks, memory, network cards, external media, and anything else \ndirectly attributable to e-file expenses. Computers and printers (with unit cost not to exceed $1,000) can be purchased to \nsupport e-file using grant funds. You should also include costs associated with computer repair of equipment used for tax \npreparation services.\nLine 22.\nEnter the total program costs (add lines 19-21 in the Cost Column (b)).\nLine 23.\nEnter the total amount of the TCE federal award.\nLine 24.\nEnter the unexpended balance of the TCE federal award (subtract line 22 from line 23).\nLine 25.\nAn entry needs to be made on this line for any monies that were withdrawn from the Payment Management System (PMS) for \nactivities that did not occur.\nLine 26.\nList the number of individual paper federal tax returns prepared for taxpayers 60+ and all other taxpayers.\nLine 27.\nList the number of individual e-file federal tax returns prepared for taxpayers 60+ and all other taxpayers.\nLine 28.\nAdd figures from lines 26 and 27 and insert that total in line 28.\nLine 29.\nList the number of taxpayers assisted—All other (exclude return preparation) for taxpayers 60+ and all other taxpayers.\nLine 30.\nAdd figures from lines 28 and 29 and insert that total in line 30.\nLine 31.\nList the number of tax preparation sites for e-file sites, the combination of paper and e-file sites, and the total of lines 31a and \n31b on line 31c.\nLine 32.\nProvide the site name, Site Identification Number (SIDN), Electronic Filing Identification Number (EFIN), type of site i.e., e-file or \ncombo, and the volunteer return preparation hours for each site. The volunteer return preparation hours are the actual hours the \nvolunteers work and not the hours of operation.\nThe Form 8654, Semi-Annual/Annual Program Report should be prepared as cumulative, reflecting expenditures for the \nentire year. A Semi-Annual Report is required to be completed ONLY if program is in operation after April 30th. The \nSemi-Annual Report is due by 6/30. The Annual Report must be submitted by 12/31 or 90 days after the completion of \nyour program, whichever is earlier.\n" ]
f8653.pdf	0416 Form 8653 (PDF) 1	https://www.irs.gov/pub/irs-pdf/f8653.pdf	[ "Form 8653 (Rev. 4-2016)\nwww.irs.gov\nCatalog Number 64328V\nForm 8653 \n(April 2016)\nDepartment of the Treasury - Internal Revenue Service\nTax Counseling for the Elderly Program \nApplication Plan\nOMB Number \n1545-2222 \nTCE\nReimbursement Expenses\n(b) \nCost\n(a) Numbers\n1. To volunteer tax assistors/quality reviewers\n2. To volunteer tax instructors\n3. To volunteer coordinators/administrators\n4. Total (ADD 1-3)\nAdministrative Expenses\n5. Salaries/Benefits (clerical, administrative or technical staff only)\n6. Supplies/Volunteer Recognition—For TCE Program\n7. Rent/Utilities/Custodial Services—When additional and necessary for TCE Program\n8. Auditing\n9. Daily site operations travel (travel to monitor TCE sites)\n10. Program Publicity Development\n11. Interpreter Services\n12. Telephone Installation (No 800 Lines) or Internet Connectivity costs\n13. Other (postage and/or food costs)\n14. Total Administrative Expenses (ADD lines 5 through 13, column (b)). This figure \nshould not be more than 30% of line 15\n15. Estimated Program Cost (ADD lines 4 and 14, column (b))\n16. Estimated cost of Travel to IRS Office/IRS Training\n17. Estimated cost of Electronic Filing Supplies/Services\n18. Total estimated Program Cost (ADD lines 15, 16, and 17 column (b))\nOther Information\n19. Number of individual federal tax returns you expect to prepare\n60 + Taxpayers\nOther Taxpayers\na. Paper federal returns\nb. Electronically filed federal returns\nc. Total of 19a and 19b\n20. Number of other taxpayers 60+ you plan to assist not included in Lines 19a \nthrough 19c above.\n21. Number of tax preparation sites planned\na. e-file sites\nb. combination sites\nc. Total of 21a and 21b\nSignature of responsible officer\nDate\nSIGN\n", "Page 2\nForm 8653 (Rev. 4-2016)\nwww.irs.gov\nCatalog Number 64328V\nInstructions for Form 8653, Tax Counseling for the Elderly Program Application Plan\nLines 1–3. Enter the number of volunteer tax assistors/quality reviewers on line 1(a), the number of volunteer tax instructors on line \n2(a), the number of volunteer coordinators/administrators on line 3(a). DO NOT count any volunteer twice, even if he/\nshe serves in two or more capacities.\nEnter the estimated amount of reimbursement for tax assistors/quality reviewers, instructors and coordinators/\nadministrators on the appropriate line in column (b). DO NOT include expenses for any volunteer twice (i.e., if an \nindividual serves as a volunteer coordinator as well as a tax assistor all of his/her expenses should be estimated on line \n3, only). Include reimbursements made to volunteers for actual expenses incurred or stipends provided to volunteers. \nEither method is permitted and both stipends and actual reimbursements can be used by a grantee simultaneously as \nlong as records are kept on both and the total is placed under lines 1-3. Please note: Stipends must be designated on \nexpected out-of-pocket expenses not on time engaged in volunteer service.\nLine 4. Total lines 1-3 in the Numbers Column and the Cost Column.\nLine 5. Enter the number of clerical, administrative or technical staff you will pay in the Numbers Column and the dollar amount \nin the Cost Column.\nLine 6. Supplies include pencils, pens, paper, postage, etc. These are supplies for the TCE Program other than those directly \nattributable for e-file. Also recognition items not to exceed $10 may be purchased to recognize your volunteers.\nLine 7. Enter the rent, utilities and/or custodial services costs for the TCE Program.\nLine 8. Enter the cost of audit services for the TCE Program.\nLine 9. Enter travel of program sponsors or expenses incurred by program administrators or coordinators who are paid staff to \nmonitor sites.\nLine 10. Enter the estimated cost for the development of publicity (i.e., public service announcements, posters, brochures) and \nother publicity materials.\nLine 11. Enter the estimated cost for interpreter services.\nLine 12. Enter the estimated cost of installing temporary telephone lines at “telephone answering sites or Internet connectivity \ncosts to provide e-file service.”\nLine 13. Enter the estimated cost for all postage, including postage needed for the fulfillment of orders for program materials. In \naddition, include any cost of food for volunteers at TCE sites that is necessary, reasonable, allocable, and allowable \nunder OMB guidelines and total expenses for food may not exceed $500.\nLine 14. Total the administrative expenses (add lines 5-13 in the Cost Column (b)). This figure should not be more than 30% of \nline 15.\nLine 15. Enter the program cost by adding lines 4 and 14 in the Cost Column (b). Do not include the orientation meeting in the \nprogram cost.\nLine 16. Enter the costs projected for attending a meeting at the IRS Office or with IRS personnel. Include travel expenses for \nattendance at train-the-trainer tax law, Site Coordinator, or an Orientation type training. Do not include expenses for \ndaily site operations travel, this is captured on line 9. Provide lodging receipts, taxi receipts, air fare, meals and \nincidental expenses, gas receipts, etc.\nLine 17. Cost for diskettes, paper, printer cartridges, toner, cable locks, memory, network cards, external media, and anything \nelse directly attributable to e-file expenses. Computers and printers (with a unit cost not to exceed $1,000) can be \npurchased to support e-file using grant funds. You may also include costs associated with computer repair of equipment \nused for tax preparation services.\nLine 18. Enter the total estimated program costs (add lines 15, 16 and 17 in the Cost Column (b)).\nLines 19 a–c. List the number of individual federal returns you expect to prepare for taxpayers 60+ and all other taxpayers in \nappropriate columns for paper federal returns, electronically filed federal returns, and the total of lines 19a and 19b on \nline 19c.\nLine 20. This will include any tax counseling that does not result in a return being prepared, and it will also include telephone \nassistance provided.\nLines 21 a–c. Project the number of tax preparation sites, the number of e-file sites, combination sites, and the total of lines 21a and \n21b on line 21c. \nIRS Volunteer Income Tax Preparation and Outreach Programs Privacy and Paperwork Reduction Act Notice\nPrivacy and Paperwork Reduction Act Notice– The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we \nare asking for it, and how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or \nmandatory. Our legal right to ask for information is 5 U.S.C. 301. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information \nrequests. The OMB Control Number for this study is 1545-2222. The time estimated for participation is 15 minutes. We are asking for this information to assist us in contacting \nyou relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who \ncoordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence \nand recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.\n" ]
p1024.pdf	0416 Publ 1024 (PDF)	https://www.irs.gov/pub/irs-pdf/p1024.pdf	[ "How to Apply for a\nCertificate of Non-Attachment of Federal Tax Lien\nUnder Internal Revenue Code section 6325(e), a \nCertificate of Non-Attachment of Federal Tax Lien may \nbe issued when any person is, or may be, injured by the \nappearance that a Federal tax lien attaches their property. \nA certificate of non-attachment is most commonly \nrequested when a person with a similar name is confused \nfor the taxpayer named on the Notice of Federal Tax \nLien; however, a certificate of non-attachment can be \nrequested for other situations to clarify the attachment of \nthe lien to certain property.\nGenerally, a certificate of non-attachment is not needed to \nclarify whether the Federal tax lien attaches the property \nat the address shown on the notice of lien. The address \nshown under “Residence” is the last known mailing \naddress of the taxpayer. The Federal tax lien attaching \nthat property should only be in question if the taxpayer \nhas or had an interest in that property.\nThere is no standard application form to request a \nCertificate of Non-Attachment of Federal Tax Lien. A letter \nproviding the information detailed in this publication will \nbe considered as an application.\nPlease furnish the following information:\n1\n. Your name and address as the person applying \nfor the certificate of non-attachment under section \n6325(e) of the Internal Revenue Code.\n2. An explanation as to why the certificate of non-\nattachment is needed.\n3. A description of the property for which you are \nrequesting the certificate of non-attachment. If real \nproperty is involved, provide a copy of the title or \ndeed showing the legal description of the property \nand provide the complete address (street, city, state, \nand ZIP code).\n4. A copy of each Notice of Federal Tax Lien in \nquestion or the following information as it appears on \neach filed notice:\n• The name and address of the taxpayer against \nwhom the notice was filed;\n• The date and place the notice was filed; and\n• The serial number shown on the notice of lien.\n5. A statement of whether the taxpayer named on the \nnotice of lien has, or had, an interest in the property \nfor which you are requesting the certificate of non-\nattachment.\n6. Your relationship, if any, to the taxpayer against \nwhom the notice was filed.\n7\n. \n \nYour address at the time the notice of lien was filed \nand other addresses where you have lived since the \nnotice of lien was filed.\n8. Your social security number and that of your spouse, \nif applicable. Also, the employer identification number \nof any business you own.\n9. Any other information that might help in deciding \nwhether a certificate of non-attachment should be \nissued, such as any divorce decree, partnership \nagreement, or dissolution agreement that addresses \nproperty ownership.\n10. A daytime telephone number where you may be \nreached.\n11\n. The name, address and telephone number of your \nattorney or other representative, if any.\n12. Include the following declaration over your signature \nand title:\n“Under penalties of perjury, I declare that I \nhave examined this application, including any \naccompanying schedules, exhibits, affidavits, \nand statements, and to the best of my knowledge \nand belief, it is true, correct, and complete.”\nAdditional information may be required before issuing \nthe certificate. If your request for a certificate of non-\nattachment is denied, you will receive a letter advising \nyou of the reason for the denial and your rights to appeal \nthe decision.\nSubmit your letter request, and accompanying \nattachments, to:\nInternal Revenue Service \nAttn: Advisory Group Manager\nat the address of the IRS office corresponding to where \nthe Notice of Federal Tax Lien was filed. (See Publication \n4235, Collection Advisory Group Addresses, to determine \nthe appropriate office.)\nPrivacy Act Notice: Sections 6001, 6011, 6109, and \n6323 of the Internal Revenue Code authorize us to collect \nthe information requested, including your social security \nnumber(s). Providing your social security number(s) is \nvoluntary. We will use it to identify you and determine \nwhether to issue the certificate of non-attachment.\nPublication 1024 (Rev. 4-2016) Catalog Number 46878I Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
i8809i.pdf	1115 Inst 8809-I (PDF)	https://www.irs.gov/pub/irs-pdf/i8809i.pdf	[ "Instructions for Form 8809-I\n(November 2015)\nApplication for Extension of Time To File FATCA Form 8966\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nFuture Developments\nFor the latest information about developments related to \nForm 8809-I and its instructions, such as legislation \nenacted after they were published, go to www.irs.gov/\nform8809i.\nGeneral Instructions\nPurpose of Form\nUse Form 8809-I to request an initial or additional \nextension of time to file Form 8966 for the current tax year.\nWho Should File\nFilers who need more time to file Form 8966 with the IRS \nshould file Form 8809-I before the due date of Form 8966. \nSee When To File, later. Submit a separate request for \neach filer that is requesting an extension of time to file. \nUnder the terms of their applicable intergovernmental \nagreements (IGAs), reporting Model 2 Foreign Financial \nInstitutions (reporting Model 2 FFIs) aren't entitled to an \nextension of time for aggregate reporting on \nnon-consenting U.S. accounts or non-consenting \nnonparticipating FFIs. Entities that are located in a Model \n1 jurisdiction and reporting on behalf of themselves (or \nany entities that are reporting on behalf of another entity \nthat is located in a Model 1 jurisdiction) may not request \nan additional extension of time to file Form 8966 from the \nIRS because they must report directly to the Model 1 \njurisdiction's tax authority.\nWhere To File\nMail a paper Form 8809-I to:\nInternal Revenue Service\nFATCA, Stop 6052 AUSC\n3651 South IH 35\nAustin, TX 78741\nIf you have questions about Form 8809-I go to IRS.gov \nat www.irs.gov/Businesses/Corporations/Frequently-\nAsked-Questions-FAQs-FATCA--Compliance-\nLegal#GeneralQ14.\nWhen To File\nFile Form 8809-I as soon as you know an extension of \ntime to file is necessary, but not before January 1 of the \nfiling year. Form 8809-I must be filed by the due date of \nForm 8966. The due date for filing Form 8966 is March 31 \nof the year following the year to which the Form 8966 \nrelates, unless you are a reporting Model 2 FFI with a \ndifferent reporting date specified in the applicable Model 2 \nIGA. If you are requesting an additional hardship \nextension, Form 8809-I must be filed by the first extended \ndue date of Form 8966.\nNote. Don't send a copy of Form 8809-I or any letters \nwith Form 8966.\nExtension Period\nThe automatic extension of time to file Form 8966 is 90 \ndays from the original due date.\nHardship exception. The IRS may grant an additional \n90-day extension of time to file Form 8966 under the \nhardship exception. Requests for an additional extension \nof time to file Form 8966 aren't automatically granted. \nGenerally, requests for additional time are granted only \nwhere it is shown that extenuating circumstances \nprevented filing by the date granted by the first request. \nSee Regulation section 1.1471-4(d)(3)(vii). An example of \nan extenuating circumstance is a situation in which a filer \nis located in a Presidentially declared disaster area and is \nunable to resume business operations. After evaluating \nyour hardship request, the IRS will notify you as to \nwhether your request is approved or denied.\nPenalty\nFilers may be subject to a late filing penalty if Form 8966 \nis filed late and you haven't applied for and received an \napproved extension of time to file.\nSpecific Instructions\nFor definitions of terms used in these instructions, \nsee the Instructions for Form 8966.\nLines 1 through 3c. Enter the filer's name and complete \nmailing address, including country and postal code. Use \nthe name and address where you want correspondence \nsent. If the filer’s post office doesn't deliver mail to a street \naddress and the filer has a post office box, enter the filer’s \npost office box number instead of the filer’s street \naddress.\nA Direct Reporting NFFE and a Sponsoring Entity or \ntrustee that has agreed to assume the reporting \nobligations of a Sponsored FFI, Sponsored Direct \nReporting NFFE, or Trustee-Documented Trust, as \napplicable, must complete lines 1 through 3c.\nSponsored FFIs, Sponsored Direct Reporting NFFEs, \nand Trustee-Documented Trusts must complete lines 7 \nthrough 11.\nLine 4. If the filer has a Global Intermediary Identification \nNumber (GIIN), enter it on line 4. A Sponsoring Entity or \ntrustee filing on behalf of a Sponsored FFI, Sponsored \nDirect Reporting NFFE, or Trustee-Documented Trust, as \napplicable, should enter the GIIN it received when it \nregistered as a Sponsoring Entity or trustee, not a \nseparate GIIN (if any) it received when it registered as a \nTIP\nMar 31, 2016\nCat. No. 67370V\n", "PFFI or RDCFFI. A Sponsoring Entity or trustee filing on \nits own behalf should enter the GIIN it received when it \nregistered as a PFFI or RDCFFI.\nLine 5. If the filer has a U.S. taxpayer identification \nnumber (TIN), enter it on line 5. The filer isn't required to \nobtain a TIN in order to file Form 8809-I if a TIN hasn't \nbeen issued.\nLines 6a through 6c. Enter the name, telephone \nnumber, and email address of someone familiar with your \nForm 8809-I who the IRS can contact if additional \ninformation is required.\nLines 7 through 11. Complete lines 7 through 11 if the \nfiler is a Sponsoring Entity or a trustee of a \nTrustee-Documented Trust. If the filer is requesting an \nextension for more than one Sponsored Entity or \nTrustee-Documented Trust, please list the information \nrequired on lines 7 through 11 for each additional entity in \nan attachment.\nLines 7 through 9c. Follow the instructions for lines 1 \nthrough 3c to provide the information required on lines 7 \nthrough 9c. Enter the name and mailing address, \nincluding country and postal code, of the Sponsored FFI, \nSponsored Direct Reporting NFFE, or \nTrustee-Documented Trust.\nLine 10. If the entity reported on line 7 is a Sponsored \nFFI, Sponsored Direct Reporting NFFE, or a \nTrustee-Documented Trust, enter the GIIN on line 10.\nLine 11. If the entity shown on line 7 has been issued a \nTIN, enter it on line 11.\nLine 12. Check your method of filing Form 8966. File a \nseparate Form 8809-I for each method.\nLine 13. Check this box only if you have already received \nthe automatic 90-day extension and you need an \nadditional extension for the same year for the same Form \n8809-I. See Hardship exception under Extension Period, \nearlier. Don't check this box unless you requested an \noriginal extension. If you check this box, be sure to \ncomplete line 14.\nLine 14. If you checked the box on line 13, state in detail \nwhy you need an additional extension of time. You must \nprovide sufficient cause as to why you weren't able to file \nby the date granted by the first extension request. See \nHardship exception under Extension Period, earlier. If you \nneed more space, attach additional sheets. Include the \nfiler's name, TIN, and GIIN on each additional page.\nSignature. No signature is required for the automatic \n90-day extension. For an additional extension, Form \n8809-I must be signed by the filer or a person who is duly \nauthorized to sign a return or other document on its \nbehalf.\nPaperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue \nlaws of the United States. We use this information to \ndetermine if you qualify for an extension of time to file \ninformation returns. You aren't required to request an \nextension of time to file; however, if you request an \nextension, sections 6081 and 6109 and their regulations \nrequire you to provide this information, including your \nidentification number. Failure to provide this information \nmay delay or prevent processing your request; providing \nfalse or fraudulent information may subject you to \npenalties. Routine uses of this information include giving it \nto the Department of Justice for civil and criminal litigation, \nand to cities, states, the District of Columbia, and U.S. \ncommonwealths and possessions for use in administering \ntheir tax laws. We may also disclose this information to \nother countries under a tax treaty, to federal and state \nagencies to enforce federal nontax criminal laws, or to \nfederal law enforcement and intelligence agencies to \ncombat terrorism.\nYou aren't required to provide the information \nrequested on a form that is subject to the Paperwork \nReduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form or its \ninstructions must be retained as long as their contents \nmay become material in the administration of any Internal \nRevenue law. Generally, tax returns and return \ninformation are confidential, as required by Code section \n6103.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \naverage time is:\nRecordkeeping . . . . . . . . . . . . . . . . . .\n3 hr., 6 min.\nLearning about the law or the form\n. . . .\n6 min.\nPreparing and sending the form to the \nIRS . . . . . . . . . . . . . . . . . . . . . . . . . .\n9 min.\nIf you have comments concerning the accuracy of \nthese time estimates or suggestions for making this form \nsimpler, we would be happy to hear from you. You can \nsend us comments from www.irs.gov/formspubs. Click on \n“More Information” and then on “Give us feedback.” You \ncan write to the Internal Revenue Service, Tax Forms and \nPublications, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. Don't send the form to this \naddress. Instead, see Where To File on page 1.\n-2-\nInstructions for Form 8809-I (11-2015)\n" ]
f8508i.pdf	1115 Form 8508-I (PDF) 1	https://www.irs.gov/pub/irs-pdf/f8508i.pdf	[ "Form 8508-I\n(Rev. November 2015)\nDepartment of the Treasury \nInternal Revenue Service \nRequest for Waiver From Filing \nInformation Returns Electronically\n(For Form 8966)\n▶ Information about Form 8508-I and its instructions is at www.irs.gov/form8508I\nOMB No. 1545-2246\nNote: Only the person required to file electronically can file Form 8508-I. A transmitter cannot file Form 8508-I for the payer, unless he or she has a \npower of attorney. If you have a power of attorney, attach a letter to the Form 8508-I stating this fact.\n1 Type of submission\nOriginal \nReconsideration\n2 Name of Filer\n3 Number, street, and room or suite no. (if P.O. box, see instructions)\n4a City or town\n4b State/Province/Region\n4c Country (including postal code)\n5 Global Intermediary Identification Number (GIIN)\n.\n.\n.\n6 Taxpayer Identification Number (TIN)\n6a Filer Point of Contact (POC) Name\n6b Filer POC Email\n6c Filer POC Phone Number\n7 Name of Sponsored Entity or Intermediary, if applicable \n8 Number, street, and room or suite no. (if P.O. box, see instructions)\n9a City or town\n9b State/Province/Region\n9c Country (including postal code)\n10 GIIN\n.\n.\n.\n11 TIN\n12 Is the entity identified on line 2 a participating FFI or a registered deemed-compliant FFI reporting a U.S. account for which it has reporting \nobligations as a condition of its applicable registered deemed-compliant FFI status?\n13 Is this waiver requested for corrections only?\nNo\nYes\n14 Check the appropriate reason for requesting this waiver, and provide the indicated documentation as attachments (see instructions).\na) Undue hardship - Attach all of the following documentation: \n⦁ A description of the steps you have taken to meet the requirement to timely file the forms electronically and why the steps were \n unsuccessful;\n⦁ An estimate of the incremental cost of filing electronically;\n⦁ A detailed computation supporting the above estimate, setting forth the cost of filing on paper and the cost of filing electronically;\n⦁ The value of the entity's total assets at the end of the taxable year, as set forth on the applicable financial statements; and\n⦁ The steps you will take to assure the ability to file future returns electronically.\nb) Chapter 7 bankruptcy - Attach a copy of the bankruptcy petition and an explanation of how bankruptcy will create an undue hardship on \nfiling Form 8966.\nc) Catastrophic event (e.g., natural disaster) - Attach supporting documentation including a statement describing the event, the date of the \nevent, and its effect on your ability to e-file.\nUnder penalties of perjury, I declare that I have examined this document, including any accompanying statements, and, to the best of my \nknowledge and belief, it is true, correct, and complete.\n15 Signature\nTitle\nDate\nFor Paperwork Reduction Act Notice, see page 3 of this form.\nCat. No. 67333S\nForm 8508-I (Rev. 11-2015)\nYes\nNo\n", "Page 2\n[This page left blank intentionally]\n", "Form 8508-I (Rev. 11-2015)\nPage 3\nGeneral Instructions\nPaperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue \nlaws of the United States. You are not required to \nprovide the information requested on a form that is \nsubject to the Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or records \nrelating to a form must be retained as long as their \ncontents may become material in the administration of \nany Internal Revenue law. Generally, tax returns and \nreturn information are confidential, as required by Code \nsection 6103. \nThe time needed to provide this information would vary \ndepending on individual circumstances. The estimated \naverage time is:\nLearning about the law and the form\n.\n. 12 min.\nRecordkeeping \n.\n.\n.\n.\n.\n.\n.\n. 3 hrs., 49 min.\nPreparing the form\n.\n.\n.\n.\n.\n.\n.\n.\n. 16 min.\nIf you have comments concerning the accuracy of \nthese time estimates or suggestions for making this form \nsimpler, we would be happy to hear from you. You can \nwrite to the Internal Revenue Service, Tax Forms and \nPublications Division, 1111 Constitution Ave. NW, \nIR-6526, Washington, DC 20224.\nDo not send the forms to this office. Instead, see the \ninstructions, later, on how to file.\nWhen completing this form, type or print clearly in \nBLACK ink.\nPurpose of form. Use this form to request a waiver from \nfiling Form 8966 electronically for the current tax year. \nAfter evaluating your request, the IRS will notify you as to \nwhether your request is approved or denied.\nWho should file. Filers who are requesting a waiver from \nfiling Form 8966 electronically should file this form. See \nTreasury regulations section 301.1474-1(a). Submit a \nseparate form for each filer that is requesting a waiver \nfrom electronic filing. For purposes of this request, if you \nare a Sponsoring Entity filing on behalf of your Sponsored \nEntities, you are the filer and should submit one request \nfor all of your Sponsored Entities listed on line 7. If you \nare requesting a waiver from electronic filing of Form \n8966 both on behalf of yourself and with respect to \nreporting on behalf of a Sponsored Entity, you must \nsubmit separate requests.\nNote: Entities that are located in a Model 1 jurisdiction \nand reporting on behalf of themselves (or any entities that \nare reporting on behalf of another entity that is located in \na Model 1 jurisdiction) may not request a waiver from \nelectronic filing of Form 8966 from the IRS because they \nmust report directly to the Model 1 jurisdiction's tax \nauthority.\nFiling Instructions\nWhen to file. You should file Form 8508-I at least 45 days \nbefore the due date of the Form 8966. Form 8966 is due \nMarch 31 of the year following the reporting year, unless \nyou are an FFI reporting under a Model 2 IGA with a \ndifferent reporting date specified in the applicable Model\n2 IGA. Waiver requests will be processed beginning \nJanuary 1st of the calendar year the return is due.\nHow to file\nMail to: Internal Revenue Service \nFATCA, Stop 6052 AUSC \n3651 South IH 35 \nAustin, Texas 78741\nFor further information concerning the filing of Form 8966 \nto the IRS electronically refer to the current Publication \n5124, Foreign Account Tax Compliance Act (FATCA) XML \nUser Guide; Publication 5188, FATCA Metadata XML \nSchema User Guide; and Publication 5190, International \nData Exchange Services User Guide, on how to populate \nthe fields for the electronic Form 8966. The following \naddress contains information regarding FATCA XML \nSchemas and Business Rules for Form 8966 \nwww.irs.gov/Businesses/Corporations/FATCA-XML-\nSchemas-and-Business-Rules-for-Form-8966.\nAdditional information concerning Form 8508-I can be \nfound on IRS.GOV at the following address www.irs.gov/\nBusinesses/Corporations/Frequently-Asked-Questions-\nFAQs-FATCA--Compliance-Legal.\nPenalty. If you are required to file electronically but fail to \ndo so and you do not have an approved waiver on record, \npenalties under Code sections 6721 through 6724 may \napply.\nSpecific Instructions\nTip: For definitions of terms used in these instructions, \nsee the Instructions for Form 8966. \nLine 1. Indicate the type of submission by checking the \nappropriate box. An original submission is your first \nrequest for a waiver for the current year. A \nreconsideration indicates that you are submitting \nadditional information to the IRS that you feel may reverse \na denial of an original request.\nLines 2 through 4c. Enter the filer's name and complete \nmailing address, including the country and postal code. \nUse the name and address where you want \ncorrespondence sent. If the filer's post office does not \ndeliver mail to a street address and the filer has a post \noffice box, enter the filer's post office box number instead \nof the filer's street address. A Direct Reporting NFFE, a \nSponsoring Entity filing on behalf of a Sponsored FFI or a \nSponsored Direct Reporting NFFE, or a trustee filing on \nbehalf of a Trustee-Documented Trust must identify itself \nas the filer and provide its identifying information on lines \n2 through 4c. Sponsored FFIs, Sponsored Direct \nReporting NFFEs, and Trustee-Documented Trusts are \nidentified on line 7. \nLine 5. If the filer has been assigned a GIIN by the IRS, \nenter it on line 5. A Sponsoring Entity or trustee filing on \nbehalf of a Sponsored FFI, Sponsored Direct Reporting \nNFFE, or Trustee-Documented Trust, as applicable, \nshould enter the GIIN it received when it registered as a \nSponsoring Entity or trustee, not a separate GIIN (if any) it \nreceived when it registered as a PFFI or RDC FFI. A \nSponsoring Entity or trustee requesting a waiver from \nfiling Form 8966 electronically on its own behalf should \n", "Form 8508-I (Rev. 11-2015)\nPage 4\nenter the GIIN it received when it registered as a PFFI or \nRDC FFI.\nLine 6. If the filer has been assigned a U.S. TIN by the \nIRS, enter it on line 6. A filer is not required to obtain a \nTIN in order to file Form 8508-I.\nLines 6a through 6c. Enter the name, email, and phone \nnumber of someone who is familiar with this request \nwhom the IRS can contact if additional information is \nrequired.\nLines 7 through 11. Lines 7 through 11 only need to be \ncompleted if the filer is a Sponsoring Entity or a trustee of \na Trustee-Documented Trust. If there are multiple \nSponsored Entities or Trustee-Documented Trusts, list \neach entity's information in an attachment.\nFor lines 7 through 9c, enter the name and mailing \naddress, including country and postal code, of the \nSponsored FFI, Sponsored Direct Reporting NFFE, or \nTrustee-Documented Trust.\nLine 10. If the entity reported on line 7 is a Sponsored \nFFI, Sponsored Direct Reporting NFFE, or a \nTrustee-Documented Trust, enter the Sponsored Entity's \nor Trustee-Documented Trust's GIIN on line 10, if the \nentity has obtained a GIIN. \nLine 11. If the entity shown on line 7 has been issued a \nTIN, enter the TIN on line 11. \nLine 12. If the entity identified on line 2 is a participating \nFFI or a registered deemed-compliant FFI reporting a\nU.S. account for which it has reporting obligations as a \ncondition of its applicable registered deemed-compliant \nFFI status, check \"Yes.\" Otherwise, check \"No.\"\nLine 13. Indicate whether or not this waiver is requested \nfor corrections only. If you request a waiver for original \ndocuments and it is approved, you will automatically \nreceive a waiver for corrections. However, if you can \nsubmit your original returns electronically, but not your \ncorrections, a waiver must be requested for corrections \nonly.\nLine 14. Check the box to indicate the reason you are \nrequesting a waiver from filing Form 8966 electronically \nand attach the documentation listed for that reason.\nNote: Under Treasury regulations section \n301.6011-2(c)(2), “The principal factor in determining \nhardship will be the amount, if any, by which the cost of \nfiling the information returns in accordance with this \nsection exceeds the cost of filing the returns on other \nmedia.”\nNote: The cost estimate must reflect the total amount \nthat the service provider will charge for software, software \nupgrades or programming for your current system, or \ncosts to produce your electronic file only. Cost estimates \nfrom prior years will not be accepted.\nLine 15. The waiver request must be signed by the filer or \na person duly authorized to sign a return or other \ndocument on its behalf.\n" ]
f8850.pdf	0316 Form 8850 (PDF)	https://www.irs.gov/pub/irs-pdf/f8850.pdf	[ "Form 8850\n(Rev. March 2016)\nDepartment of the Treasury \nInternal Revenue Service \nPre-Screening Notice and Certification Request for \nthe Work Opportunity Credit\n▶ Information about Form 8850 and its separate instructions is at www.irs.gov/form8850.\nOMB No. 1545-1500\nJob applicant: Fill in the lines below and check any boxes that apply. Complete only this side.\nYour name\nSocial security number ▶\nStreet address where you live\nCity or town, state, and ZIP code\nCounty\nTelephone number\nIf you are under age 40, enter your date of birth (month, day, year)\n1 \nCheck here if you received a conditional certification from the state workforce agency (SWA) or a participating local agency\nfor the work opportunity credit.\n2 \nCheck here if any of the following statements apply to you.\n• I am a member of a family that has received assistance from Temporary Assistance for Needy Families (TANF) for any 9\nmonths during the past 18 months.\n• I am a veteran and a member of a family that received Supplemental Nutrition Assistance Program (SNAP) benefits (food\nstamps) for at least a 3-month period during the past 15 months.\n• I was referred here by a rehabilitation agency approved by the state, an employment network under the Ticket to Work \nprogram, or the Department of Veterans Affairs.\n• I am at least age 18 but not age 40 or older and I am a member of a family that:\na. Received SNAP benefits (food stamps) for the past 6 months; or\nb. Received SNAP benefits (food stamps) for at least 3 of the past 5 months, but is no longer eligible to receive them.\n• During the past year, I was convicted of a felony or released from prison for a felony.\n• I received supplemental security income (SSI) benefits for any month ending during the past 60 days.\n• I am a veteran and I was unemployed for a period or periods totaling at least 4 weeks but less than 6 months during the\npast year.\n3 \nCheck here if you are a veteran and you were unemployed for a period or periods totaling at least 6 months during the past \nyear.\n4 \nCheck here if you are a veteran entitled to compensation for a service-connected disability and you were discharged or \nreleased from active duty in the U.S. Armed Forces during the past year.\n5 \nCheck here if you are a veteran entitled to compensation for a service-connected disability and you were unemployed for a \nperiod or periods totaling at least 6 months during the past year.\n6\nCheck here if you are a member of a family that:\n• Received TANF payments for at least the past 18 months; or\n• Received TANF payments for any 18 months beginning after August 5, 1997, and the earliest 18-month period beginning \nafter August 5, 1997, ended during the past 2 years; or\n• Stopped being eligible for TANF payments during the past 2 years because federal or state law limited the maximum time\nthose payments could be made.\n7\nCheck here if you are in a period of unemployment that is at least 27 consecutive weeks and for all or part of that period\nyou received unemployment compensation.\nSignature—All Applicants Must Sign\nUnder penalties of perjury, I declare that I gave the above information to the employer on or before the day I was offered a job, and it is, to the best of my knowledge, true, \ncorrect, and complete.\nJob applicant’s signature ▶\nDate\nFor Privacy Act and Paperwork Reduction Act Notice, see page 2.\nCat. No. 22851L\nForm 8850 (Rev. 3-2016)\n", "Form 8850 (Rev. 3-2016)\nPage 2\nFor Employer’s Use Only\nEmployer’s name\nTelephone no.\nEIN ▶\nStreet address\nCity or town, state, and ZIP code\nPerson to contact, if different from above\nTelephone no.\nStreet address\nCity or town, state, and ZIP code\nIf, based on the individual’s age and home address, he or she is a member of group 4 or 6 (as described under Members of \nTargeted Groups in the separate instructions), enter that group number (4 or 6) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nDate applicant:\nGave \ninformation\nWas \noffered job\nWas \nhired\nStarted \njob\nUnder penalties of perjury, I declare that the applicant provided the information on this form on or before the day a job was offered to the applicant and that the \ninformation I have furnished is, to the best of my knowledge, true, correct, and complete. Based on the information the job applicant furnished on page 1, I \nbelieve the individual is a member of a targeted group. I hereby request a certification that the individual is a member of a targeted group.\nEmployer’s signature ▶\nTitle\nDate\nPrivacy Act and \nPaperwork Reduction \nAct Notice\nSection references are to the Internal \nRevenue Code.\nSection 51(d)(13) permits a prospective \nemployer to request the applicant to \ncomplete this form and give it to the \nprospective employer. The information \nwill be used by the employer to \ncomplete the employer’s federal tax \nreturn. Completion of this form is \nvoluntary and may assist members of \ntargeted groups in securing employment. \nRoutine uses of this form include giving \nit to the state workforce agency (SWA), \nwhich will contact appropriate sources \nto confirm that the applicant is a \nmember of a targeted group. This form \nmay also be given to the Internal \nRevenue Service for administration of \nthe Internal Revenue laws, to the \nDepartment of Justice for civil and\ncriminal litigation, to the Department of \nLabor for oversight of the certifications \nperformed by the SWA, and to cities, \nstates, and the District of Columbia for \nuse in administering their tax laws. We \nmay also disclose this information to \nother countries under a tax treaty, to \nfederal and state agencies to enforce \nfederal nontax criminal laws, or to \nfederal law enforcement and intelligence \nagencies to combat terrorism.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103.\nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \naverage time is:\nRecordkeeping \n.\n.\n 6 hr., 27 min.\nLearning about the law \nor the form .\n.\n.\n.\n.\n.\n. 24 min.\nPreparing and sending this form \nto the SWA .\n.\n.\n.\n.\n.\n. 31 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear from \nyou. You can send us comments from \nwww.irs.gov/formspubs. Click on “More \nInformation” and then on “Give us \nfeedback.” Or you can send your \ncomments to:\nInternal Revenue Service \nTax Forms and Publications \n1111 Constitution Ave. NW, IR-6526 \nWashington, DC 20224 \nDo not send this form to this address. \nInstead, see When and Where To File in \nthe separate instructions.\nForm 8850 (Rev. 3-2016)\n" ]
p4053csp.pdf	0415 Publ 4053-C (EN-SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p4053csp.pdf	[ " \n \n \n \n \n \n \n \n \n \n \nPublication 4053-C (EN-SP) (4-2015) Catalog Number 67602W \nYour \nCivil Rights\nare \nPROTECTED\nSus \nDerechos Civiles \nestán PROTEGIDOS\nT\nhe Department of the Treasury – Internal Revenue Service prohibits discrimination against \ntaxpayers based on race, color, national origin (including limited English proficiency), sex, \nreligion, disability, and age in its programs and activities. Additional bases, such as sexual \norientation and status as a parent, apply in education and training programs conducted by the \nInternal Revenue Service. \nTaxpayers with a disability may request a reasonable accommodation and taxpayers with \nlimited English proficiency may request language assistance to access service. \nE\nl Departamento del Tesoro – Servicio de Impuestos Internos (IRS, por sus siglas en inglés), \nprohibe la discriminación basada en raza, color, origen nacional (incluso el dominio limitado \ndel inglés), discapacidad, género, religión o edad, en sus programas o actividades. Las bases \nadicionales que incluyen la religión, orientación sexual y la condición como padre o madre, se \naplican a los programas educativos, de adiestramientos o actividades realizadas por el IRS. \nLos contribuyentes con una discapacidad pueden solicitar acomodo razonable y los \ncontribuyentes con dominio limitado del inglés pueden solictar asistencia con el idioma para \ntener acceso al servicio. \nPROTECTED\nCivil Rights\nDerechos Civiles \nPROTEGIDOS\nOperations Director, \nCivil Rights Division \nInternal Revenue Service \nRoom 2413 \n1111 Constitution Avenue, NW \nWashington, DC 20224 \nIf a taxpayer believes he or she has been discriminated against, \na written complaint should be sent to the address referenced \nwithin. For all other inquiries concerning taxpayer civil rights, \ncontact us at the mailing address or e-mail us at \[email protected] \nDo not send tax returns or other tax-related information to the \nCivil Rights Division office or e-mail address. \nSi un contribuyente cree que él o ella ha sido discriminado, debe \nenviar una queja por escrito al IRS, a la dirección de referencia. \nPara todas las demás consultas relacionadas a los derechos \nciviles del contribuyente, comuníquese a la dirección que aparece \na la izquierda o envíenos un correo electrónico a \[email protected] \nNo envíe declaraciones de impuestos u otra información que no esté \nrelacionada con los derechos civiles, a la oficina de la División de \nDerechos Civiles o al correo electrónico. I R S logo\nDepartment of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5091.pdf	0316 Publ 5091 (PDF)	https://www.irs.gov/pub/irs-pdf/p5091.pdf	[ "Voluntary Compliance for \nTax-Exempt and Tax-Credit Bonds\nTax-Advantaged Bonds Compliance\nThe IRS Mission\nProvide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities \nand by applying the tax law with integrity and fairness to all.\nThe Internal Revenue Service Office of Tax Exempt Bonds (TEB) offers specialized information and services to the \nmunicipal finance community. Municipal bonds provide tax-advantaged financing to further governmental and \nqualified purposes. Detailed educational resources, including resources on post-issuance compliance and voluntary \ncompliance (including TEB VCAP requirements) are available on TEB’s website: www.irs.gov/Tax-Exempt-Bonds. \nTax-Advantaged Bond Compliance\nTax-advantaged bonds (tax-exempt, tax-credit and direct pay) are obligations that receive preferential treatment \nunder the Internal Revenue Code (Code). These bonds, issued by or on behalf of state and local governments, are \nsubject to federal tax requirements, both at the time of issuance and as long as the bonds remain outstanding. \nAn issuer, conduit borrower or other party’s failure to comply with any federal tax requirements of tax-advantaged \nbonds could jeopardize the preferential tax status of those bonds.\nCompliance at Time of Issuance\nFederal tax requirements that apply at the time the bonds are issued include a requirement that the issuer file a \nForm 8038 Series information return (for example, 8038, 8038-G, 8038-GC or 8038-TC) and that the issuer have \nreasonable expectations that there will be ongoing post-issuance compliance. Additional issuance requirements \nmight include a proper volume cap allocation and public approval of the bond issue.\nCompliance Following Issuance\nPost-issuance federal tax requirements generally fall into two categories: \n\t\n(1) Qualified use, including use of the bond proceeds and the property financed by bond proceeds; and \n\t\n(2) \u0007\nInvestment restrictions of bond proceeds under the arbitrage rules. \nQualified use requirements require monitoring of the various direct and indirect uses of bond financed property \nover the life of the bonds, determining the sources of debt service payments and security for the debt and \ncalculating the percentage of nonqualified uses within the project to be financed with the bond proceeds. Arbitrage \nrequirements involve calculating and monitoring investment yield on investments of bond proceeds, determining \nappropriate restrictions on the investment yields and the amount of arbitrage on the investments, and calculating \nthe amount and timing of arbitrage rebate payments that must be paid to the U.S. Treasury.\nThere may be other post-issuance due diligence requirements. For example, post-issuance monitoring may be \nrequired to determine whether qualified private activity bonds comply with issuance cost limitations.\nImportance of Post-Issuance Compliance\nThe ongoing nature of post-issuance federal tax requirements that apply to tax-advantaged bonds requires issuers \nto actively monitor compliance throughout the life of their bonds. An issuer’s due diligence should help the issuer \nretain the tax-advantaged status of its bonds by: \n\t\n• Identifying noncompliance; \n\t\n• Preventing violations from occurring; and \n\t\n• Correcting identified violations timely (when prevention is not possible).\nPublication 5091 (Rev. 3-2016) Catalog Number 63020Y Department of the Treasury Internal Revenue Service www.irs.gov\n", "Post-Issuance Compliance Procedures\nThe IRS encourages issuers to adopt effective monitoring procedures for their tax-advantaged bond issues \nbeyond reliance on tax certificates and bond documents provided at closing. Sole reliance on tax certificates and \nbond documents may result in an issuer having insufficient procedures to ensure continued compliance. Effective \ncompliance procedures may include:\n\t\n•\t\nPeriodic due diligence review;\n\t\n•\t\nHaving specific officials or employees responsible for the review;\n\t\n•\t\nTraining responsible officials or employees;\n\t\n•\t\n\u0007\nRetaining adequate records to substantiate compliance (for example, records of expenditure/investment of \nproceeds, use of debt financed property and related contracts);\n\t\n•\t\nProcedures reasonably expected to timely identify noncompliance; and\n\t\n•\t\nProcedures ensuring that the issuer will take steps to timely correct identified noncompliance.\nEstablishing and following monitoring procedures helps issuers preserve the preferential tax status of their tax-\nadvantaged bonds. \nRemedial Actions\nAn action that causes an issue to meet the private business tests or the private loan financing test is not treated as \na deliberate action if the issuer takes a remedial action under the Income Tax Regulations (Treasury Regulations). \nIf the issuer takes an appropriate remedial action, it prevents the bonds from losing their tax-advantaged status. \nSome common deliberate actions for which remedial action may be available include:\n\t\n•\t\nA management contract that results in private business use;\n\t\n•\t\nSale of bond-financed property;\n\t\n•\t\n\u0007\nLease of bond-financed property to a nongovernmental person; or \n\t\n•\t\nFailure to use 95% of net proceeds to provide an exempt facility.\nAn issuer who discovers a deliberate action that may result in a federal tax requirement violation should determine \nif there are available remedial actions under the Treasury Regulations or other published guidance.\nRecord Retention Requirements\nThe Code and Treasury Regulations require the retention of the records necessary to substantiate compliance with \nfederal tax requirements for tax-advantaged bonds. Generally, any person subject to income tax, or any person \nrequired to file a return of information with respect to income, must keep books and records sufficient to establish \nthe amount of gross income, deductions, credits or other matters required to be shown by that person on any return. \nThis includes Form 8038 Series and other returns filed by the issuer with respect to a tax-advantage bond issue.\nTEB Voluntary Closing Agreement Program\nThe Tax Exempt Bonds Voluntary Closing Agreement Program (TEB VCAP) provides remedies for issuers who \nvoluntarily come forward to resolve a violation that cannot be resolved under self-correction programs described in \nthe Treasury Regulations or other published guidance. Closing agreement terms and amounts may vary according \nto the degree of violation as well as the facts and circumstances surrounding the violation. TEB VCAP operating \nprocedures are in section 7.2.3 of the Internal Revenue Manual (IRM). TEB, on occasion, will publish a highly \nstreamlined VCAP for specific noncompliance issues. While these programs are part of the VCAP program, special \nprovisions apply to them. \nObjectives\nThe TEB VCAP encourages issuers and other parties involved in tax-advantaged bond transactions to exercise due \ndiligence in complying with the federal tax requirements, and to provide a vehicle to correct violations as quickly \nas possible before they are discovered during an examination. An issuer submitting a TEB VCAP request under the \nprogram can generally expect to resolve the case on terms that are more favorable than terms had the violation \nbeen discovered as a result of an examination.\n", "Availability\nTEB VCAP is available to issuers of tax-advantaged bonds who have discovered a violation of the federal tax \nrequirements that applies to their bonds. The program is not available for bonds under examination, or if the \ntax-advantaged status is at issue in a federal court or before the IRS Office of Appeals. The program is generally \nnot available, absent extraordinary circumstances, if the violation can be resolved under existing remedial action \nprovisions or other non-VCAP closing agreement programs in the Treasury Regulations or other published guidance. \nSubmitting a Request\nA TEB VCAP request must include Form 14429, Tax Exempt Bonds Voluntary Closing Agreement Program \nRequest. The form must be signed under penalty of perjury and included at the beginning of the request. This form \nassists issuers in organizing their TEB VCAP requests and ensuring that their submissions meet all the requirements \nunder Notice 2008-31 and IRM Section 7.2.3. E-mail submissions should be sent to: [email protected]. Requests may \nalso be mailed to: Internal Revenue Service, Attn: TEB VCAP\n, 1122 Town & Country Commons, Chesterfield, MO 63017.\nStandard TEB VCAP Resolution Terms and Requirements\nGenerally, TEB uses standard closing agreement resolution terms for VCAP closing agreements. For certain \nviolations, TEB also uses standard methods for computing a closing agreement amount. TEB describes resolution \nstandards that may be used to conclusively resolve certain violations. Methodologies relating to calculation of \nsettlement amounts under these resolution standards are fully described in IRM section 4.81.6. If a violation does \nnot fall within one of these standards, TEB will determine the appropriate resolution requirements and closing \nagreement amount under the facts and circumstances of the case. In determining this amount, TEB may expand \nupon the resolution standards available under its IRM procedures. Examples of resolution standards for specific \nviolations of federal tax laws that apply to tax-exempt bonds include:\n\t\n•\t\n\u0007\nA final allocation of tax-exempt bond proceeds to nonqualified purposes that exceeds the defined \npercentage limits;\n\t\n•\t\n\u0007\nProperty provided with the net proceeds of a qualified 501(c)(3) bond issue is owned by a person other than \na 501(c)(3) organization or a governmental unit;\n\t\n•\t\n\u0007\nWhen the net proceeds allocated to property are from bonds that have an average maturity of more than \n120% of the average reasonably expected economic life of the property;\n\t\n•\t\n\u0007\nA party to the escrow agreement violates the agreement by failing to timely reinvest proceeds of a \nrefunding issue, upon maturity of the investments (for example, failure to reinvest proceeds of a matured \nguaranteed investment contract in 0% U.S. Treasury Securities – State and Local Government Series in an \neffective escrow); and\n\t\n•\t\n\u0007\nAn issuer of otherwise qualified 501(c)(3) advance refunding bonds for which public approval is required \nissues the bonds without obtaining public approval.\nExamples of resolution standards for specific violations of federal tax laws that apply to certain direct pay bonds include:\n\t\n•\t\n\u0007\nA deliberate action that causes Build America Bonds or Recovery Zone Economic Development Bonds to \nbe private activity bonds;\n\t\n•\t\nA final allocation of proceeds to an impermissible use;\n\t\n•\t\n\u0007\nA violation when on the issue date, any maturity of certain Build America Bonds, Recovery Zone Economic \nDevelopment Bonds or Tax Credit Bonds subject to their applicable requirements are issued at a price in \nexcess of the permissible price; and\n\t\n•\t\nThe acquisition by an issuer of its own debt instrument resulting in extinguishment.\nAdditional Resources\nNotice 2008-31, Procedures for TEB VCAP\nAnnouncement 2015-2, Simplified VCAP Process for Issuers of Qualified 501(c)(3) Bonds\nPublication 1, Your Rights as a Taxpayer\nPublication 4077, Tax-Exempt Bonds for 501(c)(3) Charitable Organizations\nPublication 4078, Tax-Exempt Private Activity Bonds\nPublication 4079, Tax-Exempt Governmental Bonds\nPublication 5005, Your Responsibilities as a Conduit Issuer of Tax-Exempt Bonds\n" ]
p4944.pdf	0216 Publ 4944 (PDF)	https://www.irs.gov/pub/irs-pdf/p4944.pdf	[ "Do you know your options?\nTax information for individuals and families with income from wages, retirement and investments.\nFor filing your return \nFAST & FREE\nLow-to-Moderate Income \n(generally 54,000 and below)\nh Community-based assistance\nh Certified IRS volunteers\nh Free e-file and fast refunds\nh \u0007\nGo to IRS.gov to locate a site. \nClick on Find a VITA or TCE \nSite Now\nAge 60 or older\nh Community-based assistance\nh Certified IRS volunteers\nh Free e-file and fast refunds\nh \u0007\nGo to IRS.gov to locate a site. \n \nClick on Find a VITA or TCE \nSite Now\nEveryone using the Internet\nh Free file software options\nh Use the other online tools\nh \u0007\nGo to IRS.gov to find Free File \noptions\nAlso go to IRS.gov for tips to \nkeep in mind when choosing a \ntax preparer.\nFor RECEIVING \nyour refund\nh \u0007\nGet your refund in less time \nthrough Direct Deposit\nh \u0007\nSplit your refund between \ntwo or more accounts\nh \u0007\nPurchase U.S. Series I \nsavings bonds when filing \nyour return\nh \u0007\nOpen an Individual \nDevelopment Account \nh Deposit it to a debit card \nFor PAYING the \namount you owe\nh Check or Money Order\nh Credit or debit card\nh \u0007\nElectronic funds withdrawal \nfrom your account\nh \u0007\nExtension to pay in full within \n60 or 120 day agreement\nh USING EFTPS\nh \u0007\nInstallment Agreement \n(Form 9465)\nh \u0007\nGo to IRS.gov/payments to see \nall your electronic payment \noptions\nh \u0007\nGo to IRS.gov to see \nIRS2GO Mobile Applications\nFor REDUCING your \nbalance due or refund \nin the future\nSubmit the applicable form:\nh \u0007\nForm W-4, Employee \nWithholding Allowance \nCertificate\nh \u0007\nForm W-4P\n, Withholding \nCertificate for Pension or \nAnnuity Payments\nh \u0007\nForm 1040-ES, Estimated \nTax Payments for Individuals\nFor ANSWERING refund \nand other questions\nh Go to IRS.gov and click on \nWhere's My Refund\nh \u0007\nForms & Publication: \nGo to IRS.gov and click on \nForms & Pubs\nh \u0007\nTaxpayer Advocate Service: \n1-877-777-4778 \n Search T\naxpayer Advocate \n Service on IRS.gov/Advocate\nh \u0007\nLow Income TaxpayerClinics:\n Go to IRS.gov and search \n LITC Assistance\nMore details are available in the Form \n1040 Instructions\n** \u0007\nAvailable at certain VITA sites; Go to \nIRS.gov to locate a site. Click on Find \na VITA or TCE Site Now\nPublication 4944 (Rev. 2-2016) Catalog Number 58155S Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
f8288b.pdf	0216 Form 8288-B (PDF) 1	https://www.irs.gov/pub/irs-pdf/f8288b.pdf	[ "Form 8288-B \n(Rev. February 2016) \nApplication for Withholding Certificate for Dispositions \nby Foreign Persons of U.S. Real Property Interests \n▶ Please type or print. \nOMB No. 1545-1060 \n1 Name of transferor (attach additional sheets if more than one transferor) \nIdentification number \nStreet address, apt. or suite no., or rural route. Do not use a P.O. box. \nCity, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate. \n2 Name of transferee (attach additional sheets if more than one transferee) \nIdentification number \nStreet address, apt. or suite no., or rural route. Do not use a P.O. box. \nCity, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate. \n3 Applicant is: \nTransferor \nTransferee \n4a Name of withholding agent (see instructions) \nb Identification number \nc Name of estate, trust, or entity (if applicable) \nd Identification number \n5 Address where you want withholding certificate sent (street address, apt. or suite no., P.O. box, or rural route number) \nPhone number (optional) \nCity, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate. \n6 \nDescription of U.S. real property transaction: \na Date of transfer (month, day, year) (see inst.) \nb Contract price\n$ \nc Type of interest transferred: \nReal property \nAssociated personal property \nDomestic U.S. real property holding corporation \nd Use of property at time of sale: \nRental or commercial \nPersonal \nOther (attach explanation) \ne Adjusted basis $\nf \nLocation and general description of property (for a real property interest), description (for associated personal property), or \nthe class or type and amount of the interest (for an interest in a U.S. real property holding corporation). See instructions. \ng For the 3 preceding tax years: \n(1) \nWere U.S. income tax returns filed relating to the U.S. real property interest? .\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo \nIf “Yes,” when and where were those returns filed? ▶\n(2) \nWere U.S. income taxes paid relating to the U.S. real property interest? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes \nNo \nIf “Yes,” enter the amount of tax paid for each year ▶\n7 \nCheck the box to indicate the reason a withholding certificate should be issued. See the instructions for information that must \nbe attached to Form 8288-B. \na \nThe transferor is exempt from U.S. tax or nonrecognition treatment applies. \nb \nThe transferor’s maximum tax liability is less than the tax required to be withheld. \nc \nThe special installment sales rules described in section 7 of Rev. Proc. 2000-35 allow reduced withholding. \n8 \nDoes the transferor have any unsatisfied withholding liability under section 1445? .\n.\n.\n.\n.\n.\n.\n.\n.\nYes \nNo \nSee the instructions for information required to be attached. \n9 \nIs this application for a withholding certificate made under section 1445(e)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes \nNo \nIf “Yes,” check the applicable box in a and the applicable box in b below. \na Type of transaction: \n1445(e)(1) \n1445(e)(2) \n1445(e)(3) \n1445(e)(5) \n1445(e)(6) \nb Applicant is: \nTaxpayer \nOther person required to withhold. Specify your title (e.g., trustee) ▶\nUnder penalties of perjury, I declare that I have examined this application and accompanying attachments, and, to the best of my knowledge and belief, they are true,\ncorrect, and complete. \nSignature \nTitle (if applicable) \nDate \nFor Privacy Act and Paperwork Reduction Act Notice, see the instructions. \nCat. No. 10128Z \nForm 8288-B (Rev. 2-2016) \nDepartment of the Treasury \nInternal Revenue Service \n", "Form 8288-B (Rev. 2-2016) \nPage 2 \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nFuture Developments\nFor the latest information about \ndevelopments related to Form 8288 and its \ninstructions, such as legislation enacted \nafter they were published, go to \nwww.irs.gov/form8288.\nGeneral Instructions \nPurpose of form. Use Form 8288-B to \napply for a withholding certificate to reduce \nor eliminate withholding on dispositions of \nU.S. real property interests by foreign \npersons, but only if the application is based \non: \n1. A claim that the transferor is entitled to \nnonrecognition treatment or is exempt from \ntax, \n2. A claim solely on a calculation that \nshows the transferor’s maximum tax liability \nis less than the tax otherwise required to be \nwithheld, or \n3. A claim that the special installment \nsales rules described in section 7 of Rev. \nProc. 2000-35 allowed reduced \nwithholding. \nDo not use this form for applications: \n• Based on an agreement for the payment \nof tax with conforming security, \n• For blanket withholding certificates under \nRev. Proc. 2000-35, or \n• Other than the three types described \nabove. \nSee Regulations sections 1.1445-3 and \n1.1445-6 and Rev. Proc. 2000-35 for \ninformation and procedures for applying for \na withholding certificate. \nWho can apply for a withholding \ncertificate. Either the transferee or the \ntransferor (or other authorized person) can \nfile this application. \nWithholding certificate. The IRS can issue \na withholding certificate to reduce or \neliminate withholding under section 1445. A \ncertificate issued before the transfer notifies \nthe transferee that reduced withholding or \nno withholding is required. A certificate \nissued after the transfer may authorize an \nearly or a normal refund. If, on the date of \ntransfer, an application for a withholding \ncertificate is or has been submitted to the \nIRS, the applicable withholding is not \nrequired to be paid over to the IRS until the \n20th day after the day that the IRS mails the \nwithholding certificate or notice of denial. A \ntransferor that applies for a withholding \ncertificate must notify the transferee in \nwriting that the certificate has been applied \nfor on the day of or prior to the transfer. \nThe IRS will normally act on an \napplication within 90 days of receipt of all \ninformation necessary to make a proper \ndetermination. The IRS will determine \nwhether withholding should be reduced or \neliminated or whether a withholding \ncertificate should not be issued. \nIdentification number. The U.S. \ntaxpayer identification number (TIN) of all \nparties to the transaction must be on the \napplication for a withholding certificate. For \nU.S. individuals, the TIN is a social security \nnumber (SSN). For all other entities, it is an \nemployer identification number (EIN). If you \ndo not have an EIN, you can apply for one \nonline at www.irs.gov/smallbiz or by \ntelephone at 1-800-829-4933. Also, you can \nfile Form SS-4, Application for Employer \nIdentification Number, by fax or mail. \nIf you are a nonresident alien individual \nwho is required to have a TIN, but is not \neligible to obtain an SSN, you must apply \nfor an IRS individual taxpayer identification \nnumber (ITIN). If you do not have a TIN and \nare eligible for an ITIN, you can apply for an \nITIN by attaching the completed Form \n8288-B to a completed Form W-7 and \nforwarding the package to the IRS at the \naddress given in the Form W-7 instructions. \nGet Form W-7, Application for IRS \nIndividual Taxpayer Identification Number, \nfor more information. \nAny withholding certificate issued by the \nIRS applies only for the limited purpose of \ndetermining the withholding obligation \nunder section 1445 and does not apply to \nany substantive issue that may arise in \nconnection with the transfer. The \nacceptance by the IRS of any evidence \nsubmitted in connection with this \napplication is not binding on the IRS for any \npurpose other than issuing the withholding \ncertificate. The information submitted in \nsupport of the application may be subject \nto verification by the IRS prior to issuance \nof a withholding certificate. \nIf you receive a withholding certificate \nfrom the IRS and withholding is still \nrequired, a copy of the withholding \ncertificate must be attached to Form 8288, \nU.S. Withholding Tax Return for \nDispositions by Foreign Persons of U.S. \nReal Property Interests. \nInstallment sales. A transferee is required \nto withhold on the full sales price regardless \nof the amount of the payment. However, if \nthe transferor is not a dealer and will report \ngain using the installment method under \nsection 453, a withholding certificate \nallowing reduced withholding may be \nobtained. Any withholding certificate based \non the installment sale method will provide \nfor payment of interest on the deferred tax \nliability under section 453A(c) when \napplicable. \nFor installment sales subject to \nwithholding under section 1445(a) or (e), the \nIRS will consider applications for a \nwithholding certificate based on the \ntransferee’s (or entity’s or fiduciary’s) \nagreement to all of the following: \n1. Withhold and pay over 15% or lower \namount determined by the IRS (or the \namount the IRS determines to be \nappropriate under section 1445(e)) of the \ndown payment. The amount of the down \npayment includes any liabilities of the \ntransferor (entity in the case of section \n1445(e)) assumed by the transferee, or \nliabilities to which the U.S. real property \ninterest was subject immediately before and \nafter the transfer. \n2. Withhold 15% or lower amount \ndetermined by the IRS (or the amount the \nIRS determines to be appropriate under \nsection 1445(e)) of each subsequent \npayment and the interest on the deferred \ntax liability. \n3. Use Forms 8288 and 8288-A (relating to \nwithholding on dispositions by foreign \npersons of U.S. real property interests) to pay \nover all amounts withheld. The identification \nnumber of the transferor (or interest holder \nsubject to withholding under section 1445(e)) \nmust be included on Forms 8288 and 8288-A. \n4. Notify the IRS before the disposition or \nencumbrance of the U.S. real property \ninterest (of the installment obligation under \nsection 1445(e)), and when it occurs, pay \nover the remaining amount to be withheld. \n5. Continue to withhold under a reduced \nwithholding certificate until an amended \ncertificate is issued, even if the transferor \npledges the installment obligation in \nexchange for all or part of the proceeds due \non the obligation and includes in gross \nincome under section 453A(d) the net \nproceeds of the secured indebtedness. \nWhere to send applications for a \nwithholding certificate. Form 8288-B and \nother applications for a withholding \ncertificate must be sent to Internal Revenue \nService, P.O. Box 409101, Ogden, UT \n84409. \nSpecific Instructions \nComplete all information for each line. An \napplication that is not substantially \ncomplete when submitted will be rejected. \nFor example, an application without a \nspecific or estimated date of transfer will \nnot be considered to be substantially \ncomplete. \nLine 1. Enter the name, street address, and \nidentification number of the transferor. If \nthere are multiple transferors, attach \nadditional sheets giving the required \ninformation about each one. For a \ntransaction under section 1445(e), enter the \nrequired information for each foreign person \nfor whom you are requesting reduced \nwithholding. \nLine 2. Enter the name, street address, and \nidentification number of the transferee. If \nthere are multiple transferees, attach \nadditional sheets giving the required \ninformation about each one. \nLine 4a. The withholding agent will normally \nbe the buyer or other transferee as \ndescribed in section 1445(d)(4). For \ndistributions under section 1445(e), the \nwithholding agent also includes a trustee, \nexecutor, or other authorized person. \nLine 4b. If you are not applying for this \nwithholding certificate in your personal \ncapacity, enter your SSN or ITIN (see \nIdentification number on this page for more \ninformation). \n", "Form 8288-B (Rev. 2-2016) \nPage 3 \nLine 4c. If you are acting on behalf of an \nestate or trust, or are signing as an \nauthorized person for an entity other than \nan individual (for example, a corporation, \nqualified investment entity, or partnership), \nenter the name of the estate, trust, or entity. \nLine 4d. Enter the EIN of the estate, trust, \nor entity. \nLine 5. Enter the address you want the IRS \nto use for purposes of returning the \nwithholding certificate. \nLine 6a. Enter the year as a four-digit \nnumber (for example, “2013”). \nLine 6c. “Associated personal property” \nmeans property (for example, furniture) sold \nwith a building. See Regulations section \n1.897-1. \nLine 6d. Check “Other” if the property was \nused for both personal and rental use and \nattach an explanation. \nLine 6f. Enter the address and description \nof the property (for example, “10-story, \n100-unit luxury apartment building”). For a \nreal estate holding corporation interest \ntransferred, enter the class or type and \namount of the interest (for example, \n“10,000 shares Class A Preferred Stock \nXYZ Corporation”). You may attach \nadditional sheets. Be sure to include your \nname and TIN on each sheet you attach. \nLine 6g. A U.S. income tax return includes \nForms 1040NR, and 1120-F. \nLine 7a. If you checked 7a, attach: \n1. A brief description of the transfer, \n2. A summary of the law, \n3. Facts supporting the claim of \nexemption or nonrecognition, \n4. Evidence that the transferor has no \nunsatisfied withholding liability, and \n5. The most recent assessed value for \nstate or local property tax purposes of the \ninterest to be transferred, or other estimate \nof its fair market value. You need not submit \nsupporting evidence of the value of the \nproperty. \nA nonresident alien or foreign \ncorporation must also attach a statement \nof the adjusted basis of the property \nimmediately before the distribution or \ntransfer. \nLine 7b. If you checked 7b, attach a \ncalculation of the maximum tax that can be \nimposed on the disposition. You must also \ninclude a statement signed by the transferor \nunder penalties of perjury that the \ncalculation and all supporting evidence is \ntrue and correct to the best knowledge of \nthe transferor. \nThe calculation of the maximum tax that \ncan be imposed must include: \n1. Evidence of the amount to be realized \nby the transferor, such as a copy of the \nsigned contract of transfer; \n2. Evidence of the adjusted basis of the \nproperty, such as closing statements, invoices \nfor improvements, and depreciation \nschedules, or if no depreciation schedules are \nsubmitted, a statement of the nature of the \nuse of the property and why depreciation was \nnot allowed; \n3. Amounts to be recaptured for \ndepreciation, investment credit, or other \nitems subject to recapture; \n4. The maximum capital gain and/or ordinary \nincome tax rates applicable to the transfer; \n5. The tentative tax owed; and \n6. Evidence showing the amount of any \nincrease or reduction of tax to which the \ntransferor is subject, including any \nreduction to which the transferor is entitled \nunder a U.S. income tax treaty. \nIf you have a net operating loss, see Rev. \nProc. 2000-35, section 4.06, for special \nrules about the maximum tax calculation. \nIf the purchase price includes personal \nproperty not subject to tax under section \n897, for the calculation of maximum tax, the \ntransferor must also include a statement \nlisting each such item of personal property \ntransferred and the fair market value \nattributable to each item. The fair market \nvalue claimed should be supported by an \nindependent appraisal or other similar \ndocumentation. \nLine 7c. If you checked 7c, see Installment \nsales, earlier. \nLine 8. You must provide a calculation of \nthe transferor’s unsatisfied withholding \nliability or evidence that it does not exist. \nThis liability is the amount of any tax the \ntransferor was required to, but did not, \nwithhold and pay over under section 1445 \nwhen the U.S. real property interest now \nbeing transferred was acquired, or upon a \nprior acquisition. The transferor’s \nunsatisfied withholding liability is included \nin the calculation of maximum tax liability \nso that it can be satisfied by the \nwithholding on the current transfer. \nEvidence that there is no unsatisfied \nwithholding liability includes any of the \nfollowing: \n1. Evidence that the transferor acquired \nthe subject or prior real property interest \nbefore 1985; \n2. A copy of Form 8288 filed and proof of \npayment; \n3. A copy of a withholding certificate \nissued by the IRS plus a copy of Form \n8288 and proof of payment of any amount \nrequired by that certificate; \n4. A copy of the nonforeign certificate \nfurnished by the person from whom the \nU.S. real property interest was acquired \n(the certificate must be executed at the \ntime of acquisition); \n5. Evidence that the transferor purchased \nthe subject or prior real property interest for \n$300,000 or less and a statement, signed \nby the transferor under penalties of perjury, \nthat the transferor purchased the property \nfor use as a residence within the meaning of \nRegulations section 1.1445-2(d)(1); \n6. Evidence that the person from whom the \ntransferor acquired the subject or prior U.S. real \nproperty interest fully paid any tax imposed on \nthat transaction under section 897; \n7. A copy of a notice of nonrecognition \ntreatment provided to the transferor under \nRegulations section 1.1445-2(d)(2) by the \nperson from whom the transferor acquired \nthe subject or prior U.S. real property \ninterest; or \n8. A statement, signed by the transferor \nunder penalties of perjury, explaining why \nthe transferor was not required to withhold \nunder section 1445(a) with regard to the \ntransferor’s acquisition of the subject or \nprior real property interest. \nLine 9a. If the transaction is subject to \nwithholding under section 1445(e), check \nthe box to indicate which provision of \nsection 1445(e) applies. \nLine 9b. Indicate whether the applicant is \nthe taxpayer or the person required to \nwithhold, and in what capacity that person \nis required to withhold. \nSignature. The application must be signed by \nan individual, a responsible corporate officer, a \ngeneral partner of a partnership, or a trustee, \nexecutor, or other fiduciary of a trust or estate. \nThe application may also be signed by an \nauthorized agent with a power of attorney. \nForm 2848, Power of Attorney and Declaration \nof Representative, can be used for this \npurpose. \nPrivacy Act and Paperwork Reduction Act \nNotice. We ask for the information on this \nform to carry out the Internal Revenue laws \nof the United States. Section 1445 generally \nimposes a withholding obligation on the \nbuyer or other transferee (withholding agent) \nwhen a U.S. real property interest is \nacquired from a foreign person. Section \n1445 also imposes a withholding obligation \non certain foreign and domestic \ncorporations, qualified investment entities, \nand the fiduciary of certain trusts and \nestates. This form is used to apply for a \nwithholding certificate to reduce or eliminate \nwithholding on dispositions of U.S. real \nproperty interests by foreign persons if \ncertain conditions apply. \nYou are required to provide this \ninformation. Section 6109 requires you to \nprovide your identification number. We \nneed this information to ensure that you are \ncomplying with the Internal Revenue laws \nand to allow us to figure and collect the \nright amount of tax. Failure to provide this \ninformation in a timely manner, or providing \nfalse information, may subject you to \npenalties. Routine uses of this information \ninclude giving it to the Department of \nJustice for civil and criminal litigation, and \nto cities, states, the District of Columbia, \nand to U.S. commonwealths and \npossessions for use in the administration of \ntheir tax laws. We may also disclose this \ninformation to other countries under a tax \ntreaty, to federal and state agencies to \nenforce federal nontax criminal laws, or to \nfederal law enforcement and intelligence \nagencies to combat terrorism. \n", "Form 8288-B (Rev. 2-2016) \nPage 4 \nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103. \nThe time needed to complete and file this \nform will vary depending on individual \ncircumstances. The estimated average time is:\nRecordkeeping .\n.\n.\n.\n. 2 hr., 4 min. \nLearning about the \nlaw or the form .\n.\n.\n.\n. 2 hr., 7 min. \nPreparing the form \n.\n.\n. 1 hr., 7 min. \nCopying, assembling, \nand sending the form \nto the IRS \n.\n.\n.\n.\n.\n.\n.\n 20 min. \nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, \nwe would be happy to hear from you. You \ncan send your comments to the Internal \nRevenue Service, Tax Forms and \nPublications, SE:W:CAR:MP:TFP, 1111 \nConstitution Ave. NW, IR-6526, \nWashington, DC 20224. Do not send this \nform to this office. Instead, see Where to \nsend applications for a withholding \ncertificate, earlier. \n" ]
f14467.pdf	0614 Form 14467 (PDF)	https://www.irs.gov/pub/irs-pdf/f14467.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
p5243.pdf	1215 Publ 5243 (EN-SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5243.pdf	[ "Internal Revenue Service logo\nHealth Care Law Reminder - Affordable Care Act Section 1502(c)\nReminder from the IRS: If you need health coverage, visit HealthCare.gov to learn about \nhealth insurance options that are available for you and your family, how to purchase health \ninsurance, and how you might qualify to get financial assistance with the cost of insurance.\nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.govInternal Revenue Service logo\nHealth Care Law Reminder - Affordable Care Act Section 1502(c)\nReminder from the IRS: If you need health coverage, visit HealthCare.gov to learn about \nhealth insurance options that are available for you and your family, how to purchase health \ninsurance, and how you might qualify to get financial assistance with the cost of insurance.\nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.govInternal Revenue Service logo\nHealth Care Law Reminder - Affordable Care Act Section 1502(c)\nReminder from the IRS: If you need health coverage, visit HealthCare.gov to learn about \nhealth insurance options that are available for you and your family, how to purchase health \ninsurance, and how you might qualify to get financial assistance with the cost of insurance.\nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.govInternal Revenue Service logo\nHealth Care Law Reminder - Affordable Care Act Section 1502(c)\nReminder from the IRS: If you need health coverage, visit HealthCare.gov to learn about \nhealth insurance options that are available for you and your family, how to purchase health \ninsurance, and how you might qualify to get financial assistance with the cost of insurance.\nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.govInternal Revenue Service logo\nHealth Care Law Reminder - Affordable Care Act Section 1502(c)\nReminder from the IRS: If you need health coverage, visit HealthCare.gov to learn about \nhealth insurance options that are available for you and your family, how to purchase health \ninsurance, and how you might qualify to get financial assistance with the cost of insurance.\nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.gov\n", "Internal Revenue Service logo\nRecordatorio sobre la Ley de Cuidado de Salud - \nSección 1502(c) de la Ley de Cuidado de Salud a Bajo Precio\nEl IRS le recuerda: Si necesita cobertura de seguro de salud, visite cuidadodesalud.gov para \ninformarse de las opciones de seguro médico disponibles a usted y a su familia, de cómo comprar el \nseguro, y cómo conseguir ayuda financiera con el costo del seguro, si es que reúne los requisitos. \nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.govInternal Revenue Service logo\nRecordatorio sobre la Ley de Cuidado de Salud - \nSección 1502(c) de la Ley de Cuidado de Salud a Bajo Precio\nEl IRS le recuerda: Si necesita cobertura de seguro de salud, visite cuidadodesalud.gov para \ninformarse de las opciones de seguro médico disponibles a usted y a su familia, de cómo comprar el \nseguro, y cómo conseguir ayuda financiera con el costo del seguro, si es que reúne los requisitos. \nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.govInternal Revenue Service logo\nRecordatorio sobre la Ley de Cuidado de Salud - \nSección 1502(c) de la Ley de Cuidado de Salud a Bajo Precio\nEl IRS le recuerda: Si necesita cobertura de seguro de salud, visite cuidadodesalud.gov para \ninformarse de las opciones de seguro médico disponibles a usted y a su familia, de cómo comprar el \nseguro, y cómo conseguir ayuda financiera con el costo del seguro, si es que reúne los requisitos. \nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.govInternal Revenue Service logo\nRecordatorio sobre la Ley de Cuidado de Salud - \nSección 1502(c) de la Ley de Cuidado de Salud a Bajo Precio\nEl IRS le recuerda: Si necesita cobertura de seguro de salud, visite cuidadodesalud.gov para \ninformarse de las opciones de seguro médico disponibles a usted y a su familia, de cómo comprar el \nseguro, y cómo conseguir ayuda financiera con el costo del seguro, si es que reúne los requisitos. \nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.govInternal Revenue Service logo\nRecordatorio sobre la Ley de Cuidado de Salud - \nSección 1502(c) de la Ley de Cuidado de Salud a Bajo Precio\nEl IRS le recuerda: Si necesita cobertura de seguro de salud, visite cuidadodesalud.gov para \ninformarse de las opciones de seguro médico disponibles a usted y a su familia, de cómo comprar el \nseguro, y cómo conseguir ayuda financiera con el costo del seguro, si es que reúne los requisitos. \nPublication 5243 (EN-SP) (12-2015) Catalog Number 68471R Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
f14453.pdf	1215 Form 14453 (PDF)	https://www.irs.gov/pub/irs-pdf/f14453.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
p5164a.pdf	1015 Publ 5164-A (PDF)	https://www.irs.gov/pub/irs-pdf/p5164a.pdf	[ "Test Package for Electronic Filers of \nAffordable Care Act (ACA) Information \nReturns (AIR) \n(Tax Year 2015 - Phase I)\nPublication 5164-A (10-2015) Catalog Number 68465N Department of the Treasury Internal Revenue Service www.irs.gov\n", " \n", " \n \n \nTable of Contents \n1 INTRODUCTION ............................................................................................................................... 4 \n1.1 \nBackground ................................................................................................................................... 4 \n1.2 \nReferences .................................................................................................................................... 4 \n1.3 \nForms Covered by the Test Package \n............................................................................................. 4 \n2 ACA ASSURANCE TEST SYSTEM (AATS) OVERVIEW ........................................................... 5 \n2.1 \nWho Must Test?............................................................................................................................ 5 \n2.2 \nWhat Is Tested? ............................................................................................................................ 6 \n2.3 \nWhen To Test? .............................................................................................................................. 6 \n2.4 \nWhy Is Testing Required? ............................................................................................................. 6 \n3 ACA APPLICATION FOR TRANSMITTER CONTROL CODE (TCC) ..................................... 6 \n3.1 \nSubmitting the ACA Application for Transmitter Control Code \n.................................................... 7 \n3.2 \nTransmitter Control Code (TCC) Status ........................................................................................ 9 \n3.3 \nSoftware Developers .................................................................................................................... 9 \n4 ACA INFORMATION RETURNS TEST TRANSMISSIONS \n..................................................... 10 \n4.1 \nOverview of AATS Customer Experience .................................................................................... 10 \n4.2 \nTransmission Methods ............................................................................................................... 11 \n4.3 \nValidating Manifest Elements in Test Transmissions ................................................................. 12 \n4.4 \nReceipt ID \n.................................................................................................................................... 12 \n4.5 \nAcknowledgement Files \n.............................................................................................................. 12 \n4.6 \nXML Resources \n............................................................................................................................ 13 \n4.7 \nWorld Wide Web Consortium (W3C) XML Specifications and General Information ................. 13 \n4.8 \nXML Editors with Validating Parser Support .............................................................................. 13 \n4.9 \nValidating Parser Frameworks \n.................................................................................................... 13 \n5 COMMUNICATIONS TEST FOR TRANSMITTERS AND ISSUERS ...................................... 13 \n6 TESTING GUIDELINES FOR SOFTWARE DEVELOPERS ..................................................... 14 \n", " \n \n \niii \n6.1 \nCriteria for Passing AATS Submission Tests ................................................................................ 14 \n6.2 \nSubmission Narrative and Associated Test Scenarios ................................................................ 15 \n6.3 \nFormatting the Entities ............................................................................................................... 19 \n6.4 \nStrong Authentication ................................................................................................................ 20 \n6.5 \nSignature Requirements ............................................................................................................. 20 \n7 APPENDIX A: ACRONYMS LIST ................................................................................................. 20 \n \nList of Tables \nTABLE 3-1 RESPONSIBLE OFFICIALS AND ACCEPTABLE CONTACTS ............................................................................... \n8 \nTABLE: 4-1 AATS STATUS, RESPONSE AND ACTION \n..................................................................................................... \n11 \nTABLE 6-1 REQUIRED SUBMISSIONS \n............................................................................................................................ \n15 \nTABLE: 6-2 AATS TEST SCENARIO SUMMARY .............................................................................................................. \n16 \n \nList of Figures \nFIGURE: 3-1 TRANSMITTER ROLE FORM OPTIONS AND TRANSMISSION METHODS .................................................... \n9 \nFIGURE: 3-2 SOFTWARE ID AND STATUS ..................................................................................................................... \n10 \nFIGURE 6-1 XML TEST SCENARIO EXAMPLE \n................................................................................................................. \n18 \nFIGURE 6-2 XML SCHEMA EXAMPLE \n............................................................................................................................ \n19 \nFIGURE 6-3 FORMATTING EXAMPLE ........................................................................................................................... \n20 \n", " \n1 Introduction \nPublication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns \n(AIR) Tax Year 2015 contains general and program specific testing information for use with ACA \nAssurance Testing System (AATS). AATS refers to both the process and the system used to test software \nand electronic transmissions prior to accepting Software Developers, Transmitters and Issuers into the \nAIR System. Software Developers are required annually to pass pre-defined AATS submissions and test \nscenarios for the forms that they will support. Transmitters and Issuers are required to pass \ncommunication tests for the forms they will file. \nAATS Test scenarios are available on irs.gov Affordable Care Act Assurance Testing System (AATS) \nInformation. \nNote: This publication is for the AATS testing beginning November 2015. A more robust AATS \nenvironment will be available in January 2016. This publication will be updated prior to the availability of \nthis improved AATS environment. The more robust environment will provide additional improved error \nmessages for business rule execution errors and will not use the character-by-character comparison tool \nfor submission evaluation. \n1.1 Background \nIn March 2010, Congress passed two pieces of legislation that the President later signed into law – the \nHealth Care and Education Reconciliation Act of 2010 and the Patient Protection and Affordable Care \nAct. The Health Care and Education Reconciliation Act of 2010 (HCERA) and the Patient Protection and \nAffordable Care Act (PPACA) are collectively referred to as the Affordable Care Act (ACA). \nAs part of this law, insurers and certain employers are required to file new information returns with the \nInternal Revenue Service. The IRS will receive and process these information returns. \n1.2 References \nThe following guides/documents provide additional guidance for electronic filing through AIR: \n• \nPublication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information \nReturns (AIR) for Software Developers and Transmitters (Processing Year (PY) 2016) \n• \nAutomated Enrollment for ACA Information Returns (AIR) External User Guide \n• \n AIR Submission Composition and Reference Guide \nThese are the AIR web pages on irs.gov: \n• \nAffordable Care Act Information Returns (AIR) Program \n• \nAffordable Care Act Information Returns (AIR) Assurance Testing System (AATS) Information \n1.3 Forms Covered by the Test Package \nBelow are the information returns that can be electronically filed for TY 2015. \n• \nForm 1094-B, Transmittal of Health Coverage Information Returns \n• \nForm 1095-B, Health Coverage \n• \nForm 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage \nInformation Returns \n• \nForm 1095-C, Employer-Provided Health Insurance Offer and Coverage \n \n", " \n \n \n5 \nMost scenarios consist of a single Form 1094 and one or more Forms 1095. The exception is the \ncorrection scenario for Form 1094-C which must be submitted alone. Each transmission must contain \none or more complete test submissions. A single transmission cannot contain test submissions including \nboth Forms 1094/1095-B and Forms 1094/1095-C. Correction scenarios cannot be submitted with \noriginal submissions. \n. Note: All other information returns are electronically filed through Filing Information Returns \nElectronically (FIRE). Please refer to Publication 1220 for non-ACA Information Return test instructions. \n2 ACA Assurance Test System (AATS) Overview \n \nThis section describes the general process for completing the AATS test phase in preparation for \nelectronic filing of ACA Information Returns. AATS will not include extensions or waiver scenarios for \nTY 2015, starting in November 2015: \n• \nBusiness rules are not validated during AATS testing in November; however, the capability will \nbe available in January 2016. \n• \nAATS cannot handle stress or load testing. \n• \nResponse times in AATS do not mirror expected response times in Production. \n• \nLive taxpayer data cannot be submitted for AATS testing. \n• \nTest submissions will not be processed through IRS downstream systems. \nWhen the AATS environment is available for testing, production calls will be scheduled daily during the \nfirst week of AATS testing to address any issues or concerns that may have surfaced during testing. These \nAATS test calls will discuss any known issues associated with the posted test scenarios and will \nrecommend workarounds if a correction is not immediately available. Additional AATS calls may be \nscheduled periodically throughout the open testing period. Refer to the AATS Updates page for the most \ncurrent information on the testing schedule, Known Issues, and schedule of the production calls. \nPlease refer to Section 6, Testing Guidelines for Software Developers, for detailed information regarding \ntesting. \n2.1 Who Must Test? \nThe IRS will receive and process information returns reporting on individual’s health insurance coverage \nfrom: \n• \nIssuers (e.g. health insurance issuer, sponsor of a self-insured health plan, government agency \nthat administers government-sponsored health insurance programs, or other entity) using Forms \n1094/1095-B. \n• \nApplicable Large Employers (ALE) using Forms 1094/1095-C. \nACA Information Returns must be filed electronically if the Issuer or Applicable Large Employer is \nsubmitting 250 or more information returns of the same type. \nSoftware Developers must pass all applicable test scenarios for the forms the software package supports, \nbefore the software packages are approved. The ability to \"communicate\" with the IRS is established \nwhen the Software Developer submits their test submission scenario; no separate communications test is \nrequired for Software Developers. Transmitters, including Issuers, must use approved software to \nsuccessfully execute a communication test. \nSoftware Developers are required to annually pass AATS annually testing to transmit information returns \nto the IRS. Transmitters and Issuers are required to complete communication testing to transmit \ninformation returns to the IRS only for the first year only in which they will transmit returns. \n", " \n \n \n6 \n2.2 What Is Tested? \nThe type of testing required is determined by the selected role on the ACA Application for TCC. \nSoftware Developers must complete all of the applicable AATS test submissions. The ability of a \nSoftware Developer to communicate is part of their AATS testing; no separate communications test is \nrequired for a Software Developer. AATS can only be used to test the pre-defined AATS narratives for \nthe eight submissions and associated test scenarios. \n The AATS test scenarios consist of submission narratives which define the data to be included in each \ntest submission for Forms 1094/1095-B and Forms 1094/1095-C. The forms used in the scenarios may \nnot include information for every line. The scenarios are designed so that information will not be required \nin every field. \nTo pass AATS testing, all transmissions for the forms supported by the software must be error free. The \nTransmitter or Issuer must be able to view the Receipt ID (refer to Sec. 4.4 for information on Receipt ID) \nand use the Receipt ID to retrieve the Acknowledgement \"Accepted\" status for the transmission. \nTransmitters and Issuers must successfully submit one of the eight test submissions, with the associated \nscenarios. These scenarios are provided in Section, 6.2 Submission Test Scenarios. You must retrieve the \nAcknowledgement, to ensure they can properly communicate with the AIR system. Passing the scenario \nwith an “accepted” status is not required for the communications test. \nAll AATS scenarios are available on the Affordable Care Act Assurance Testing System (AATS) \nInformation (including the AATS Updates) webpage. http://www.irs.gov/for-Tax-Pros/Software-\nDevelopers/Information-Returns/Affordable-Care-Act-Assurance-Testing-System-Information \n2.3 When To Test? \nThe TY 2015 AATS testing begins November 2015, for all Software Developers, Transmitters, and \nIssuers with an approved TCC. \nNote: Software Developers need a new Software ID for each tax year and each ACA Information Return \nType they support. The software information must be updated yearly on the ACA Application for TCC \navailable on e-services at irs.gov. Annual AATS testing is required for Software Developers. \n2.4 Why Is Testing Required? \nThe purpose of required testing prior to Production is to ensure that: \n• \nIRS can receive and process the electronic information returns. \n• \nSoftware Developers, Transmitters, and Issuers can send electronic information returns and \nretrieve Acknowledgments. \n• \nSoftware Developers, Transmitters, and Issuers use the correct format and electronic filing \nspecifications for AIR. \n \n3 ACA Application for Transmitter Control Code \n(TCC) \nPrior to testing, all Software Developers, Transmitters, and Issuers must obtain an ACA TCC. To become \neligible to electronically file ACA Information Returns, a firm or organization must submit the ACA \nApplication for TCC. \n", " \n \n \n7 \nTo file ACA Information Returns electronically, the ACA Application for Transmitter Control Code \n(TCC) must be completed online. AIR only accepts ACA TCCs. Software Developers, Transmitters and \nIssuers may not use an existing FIRE TCC or Electronic Filing Identification Number (EFIN) or \nElectronic Transmitter Identification Number (ETIN). The application process consists of two steps: \n1. Responsible Officials and Contacts in the business or organization register for e-services (for \nmore information on e-services Registration and Tutorials, see the Registration Services page on \nirs.gov). The registration process involves collecting personal and taxpayer data for the sole \npurpose of authenticating your identity. After completing the initial registration, a confirmation \ncode will be sent by U.S. Postal Service (USPS). After receiving the confirmation code, log on to \ne-services, using the Username and Password that was created when the account was setup and \nconfirm the registration. \n2. Responsible Official initiates the ACA Application for TCC. The application must include a \nminimum of one Responsible Official and minimum of two Contacts (maximum of 10 Contacts). \n \n3.1 Submitting the ACA Application for Transmitter Control \nCode \nSubmitting the ACA Application for TCC begins with the Responsible Official and Contacts registering \nfor e-services. For more information the registration process go to irs.gov Registration Services. Once the \nregistration is complete, including the confirmation process, the Responsible Official can begin the \napplication process. \n \nThe ACA Application for Transmitter Control Code (TCC) contains three separate roles: Software \nDeveloper, Transmitter, and Issuer. \n \nComplete the ACA Application for TCC if your firm or organization is performing one or more of the \nfollowing roles: \n• \nSoftware Developer: An organization writing either origination or transmission software \naccording to IRS specifications. \n• \nTransmitter: A third-party sending the electronic information return data directly to the IRS on \nbehalf of any business required to file. \n• \nIssuer: A business filing their own ACA Information Returns regardless of whether they are \nrequired to file (transmit 250 or more of the same type of information return) or volunteer to file \nelectronically. The term issuer includes any person required to report coverage on Form 1095-B \nand any Applicable Large Employer required to report offers of coverage on Form 1095-C and \nfile associated transmittals on Form 1094-B or 1094-C. \n \nThese roles are not mutually exclusive, for example, a firm or organization may be both Software \nDeveloper and a Transmitter. In addition to the roles the firm or organization will perform, the application \nrequires the selection of the transmission method for Transmitters and Issuers or the transmission \nmethod(s) the software packages will support. \n \nEach Responsible Official will sign the Terms of Agreement using the PIN that was selected during the e-\nservices Registration process. Below are the available titles for Responsible Officials: \n", " \n \n \n8 \n \nTable 3-1 Responsible Officials and Acceptable Contacts \n \nForm \nAcceptable contact \nPartnership and \nLimited Liability \nPartnership \nPartner, General Partner, Limited Partner, LLC Member, Manager, \nMember, Managing Member, President, Owner, Tax Matter Partner \n(TMP) \nCorporations, \nPersonal Service \nCorporation and \nLimited Liability \nCorporations \nPresident, Vice President, Corporate Treasurer/Treasurer, Assistant \nTreasurer, Chief Accounting Officer (CAO), Chief Executive Officer \n(CEO), Chief Financial Officer (CFO), Tax Officer, Chief Operating \nOfficer, Corporate Secretary/Secretary, Secretary Treasurer, Member \nAssociation, Credit \nUnion, Volunteer \nOrganization, State \nGovernment Agency \nPresident, Vice President, Treasurer, Assistant Treasurer, Chief \nAccounting Officer, Tax Officer, Chief Operating Officer, Chief \nExecutive Officer (CEO), Chief Financial Officer (CFO), Executive \nDirector/Director, Chairman, Executive \nAdministrator/Administrator, Receiver, Pastor, Assistant to \nReligious Leader, Reverend, Priest, Minister, Rabbi, Chairman, \nSecretary, Director of Taxation, Director of Personnel, Tax Officer \nSole Proprietor \nOwner, Sole Proprietor, Member, Sole Member \n \nAfter all listed Responsible Officials have entered their PIN on the Terms of Agreement page, \nsubmit the application for processing. Note: All Responsible Officials and Contacts on the \napplication must be registered with e-services before the application can be submitted. \nResponsible Official - individuals with responsibility for the authority over the electronic filing \nof ACA Information Returns operation for the firm or organization at one location. Responsible \nOfficial is also the first point of contact with the IRS, has authority to sign original/revised ACA \nApplication for TCC, and is responsible for ensuring adherence to all requirements are adhered to. \nAt least one Responsible Official will need to be listed on the application. All Responsible \nOfficials must sign the application. A Responsible Official can also be a Contact on the \napplication. More than one Responsible Official is encouraged. \nContact - individuals who may be responsible for transmitting and/or are available for inquiries \nfrom the IRS on a daily basis. A minimum of two Contacts must be provided on the application \nand a maximum of 10 may be provided. \nThe application does not have to be completed in a single session. A tracking number is provided when \nthe application is in saved pending status or submitted. \nNote: In certain situations the information submitted requires further review by the IRS before a TCC can \nbe issued. In these cases, the IRS will contact the Responsible Official of record regarding any additional \ninformation that may be needed. \nOnce an ACA Application for TCC is processed and completed, TCCs, and Software ID's if applicable, \nare sent via U.S. Postal Service (USPS) and are available on the summary screen of the applicant’s online \napplication. Applicants will receive a TCC for each role selected on their application. \n", " \n \n \n9 \n \n3.2 Transmitter Control Code (TCC) Status \n \nDepending on the roles selected on the application, one or more TCCs will be assigned. Each TCC will \ninitially be assigned a status of Active. TCC status may later be changed to the status of Inactive or \nDeleted. The ACA Information Returns that will be filed and transmission methods that will be used are \nalso associated to the TCC. \n \n \nFigure: 3-1 Transmitter Role Form Options and Transmission Methods \n \nThe Form Status Indicator for a Software Developer TCC will be permanently set to Test \"T\". The Form \nStatus Indicator for a Transmitter or Issuer will initially be set to Test \"T\" and once the required testing is \nsuccessfully completed, will be set to Production \"P\". \nWhen the Form Status Indicator is set to Test \"T\", submissions can only be made to AATS. Once the \nForm Status Indicator has been set to Production “P”, submissions using that TCC may not be made to \nAATS and can only be made to Production. \n \n3.3 Software Developers \nAfter selecting the Software Developer role on the application, additional information about the \ntransmission method and the software packages being developed is required. The Form Status Indicator \nassociated with the TCC is permanently assigned to Test Status. Also, the following information must be \nprovided: the tax year(s) for the information returns supported, transmission method(s), form type, and \nsoftware package type (COTS, Online, In-house): \n• \nCOTS Packages: A package that will be sold for a customer to use within their office. \n• \nOnline Packages: These packages will enable companies to complete the forms on-line and a \nthird party will transmit the information to the IRS. \n• \nIn-house Packages: A package that is developed within a company solely for that company’s \nuse. \n", " \n \n \n10 \nThe software package will reflect a status of Test, Production, or Withdrawn; each package will have a \nSoftware Identification (SWID) with an associated status of Test or Production. The Software ID is \nassigned by \"SW Package\" and Form and will have an associated status of Test or Production. \n \n \n \n \nFigure: 3-2 Software ID and Status \n \nSoftware Package information must be updated annually online through the ACA Application for \nTCC, new Software IDs will be assigned for each tax year. \n \n4 ACA Information Returns Test Transmissions \n4.1 Overview of AATS Customer Experience \nUsing the information provided in Section 6.2, Submission Test Scenarios, the Transmitter or the Issuer \ncreates the applicable files in XML format for the forms they will test. Using the transmission method \nidentified on the ACA Application for TCC, the Transmitter or Issuer will send the files to AIR. \nAny transmission to AIR must include a Unique Transmission Identifier (UTID). A2A Transmitters or \nIssuers will generate the UTID for both the transmission and the Acknowledgement request. UI \nTransmitters will generate the UTID for the transmission only. Information regarding the UTID is \nincluded in Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information \nReturns (AIR) for Software Developers and Transmitters (Processing Year (PY) 2016). The Receipt ID \n(refer to Sec. 4.4 for information on Receipt ID) is used to retrieve the acknowledgement after the IRS \nprocesses the transmission. \nThe transmission is either accepted or rejected. Important Note: The term “accepted” does not imply \nthe transmitter has successfully passed AATS testing. It only means the transmission was accepted \ninto the AIR system for further validation. \nIf the transmission is rejected (contains manifest and/or header errors), the tester receives an immediate \nrejection response. If the transmission is accepted, a Receipt ID is generated and AIR performs a \ncharacter-by-character comparison of the test scenarios included in the submission(s). \n", " \n \n \n11 \n \n \nTable: 4-1 AATS Status, Response and Action \n \nStatus \nResponse \nAction \nProcessing \nIRS has not completed processing the \ntransmission \nCheck back later - if this status \npersists for more than two days, \ncontact the help desk for further \nassistance: \nTelephone number 1-866-937-\n4130 \nAccepted \nIRS has completed processing the \ntransmission and found no errors \nContact the help desk for \nconfirmation and update of the \nTCC and/or Form Status \n \nAccepted with Errors \nIRS has completed processing the \ntransmission and the errors are documented in \nthe Error Data File attached to the \nAcknowledgement \nCorrect and resubmit \nNote: The help desk cannot \nprovide any additional detail \nthan the information returned in \nyour Acknowledgement. \nRejected \nIRS has rejected the transmission – depending \non why the transmission was rejected, an Error \nData File may or may not be attached to the \nAcknowledgement \nReview, correct and resubmit \nNot Found \nIRS could not find a transmission \ncorresponding to the Receipt ID provided \nVerify Receipt ID and resubmit \nAcknowledgement request \n \nPlease refer to the AIR Submission Composition and Reference Guide for details on the status indicators. \n4.2 Transmission Methods \nThe IRS has two transmission methods for the testing environment for AIR: \n• \nThe ISS-UI channel –A Web Browser based Graphical User Interface that allows Transmitters \nand/or Issuers to upload two XML files (one with manifest information and one with forms data) \nto the IRS and to retrieve the Acknowledgement/Status of each particular submission via their \nWeb Browser. \n• \n The ISS-A2A (A2A) channel – Simple Object Access Protocol (SOAP) messaging with \nMessage Transmission Optimization Mechanism (MTOM) attachments built on a Services \nOriented Architecture (SOA) that allows Transmitters and/or Issuers to file forms with the IRS \nand check submission status via applications running on their local computer systems. \nAATS will verify that the Test File Indicator is set to “T” and will reject the transmission otherwise. \n", " \n \n \n12 \nFor additional information, see Publication 5165, Guide for Electronically Filing Affordable Care Act \n(ACA) Information Returns (AIR) for Software Developers and Transmitters Processing Year (PY) 2016, \nSection 5, Transmission Methods for AIR. \n4.3 Validating Manifest Elements in Test Transmissions \nTest transmissions for AIR must include the following information in the manifest: \n• \nThe communication test transmission requires the inclusion of a Test File Indicator (XML \nTestFileInd) set to \"T\". If the Test File Indicator is not set to \"T\", the transmission will be \nrejected. The Test File Indicator must be in the same status as the Form Status Indictor \nmaintained in the IRS; if the status does not match, the transmission will be rejected. \n• \nThe TCC is required and is part of the Unique Transmission ID (XML UniqueTransmissionId). \nAIR will extract the TCC from the Unique Transmission ID. AIR will verify the TCC exists, and \nif the TCC does not exist, or the TCC is in a state other than “Active”, the transmission will be \nrejected. Also, TCC T/P Indicator (Test or Production Indicator) must be set to \"T \"(Test). If the \nindicator is not set to \"T\", the transmission will be rejected. \n• \nThe transmission requires the inclusion of a Form Type Code (XML FormTypeCd) to identify the \nforms that are being submitted. The Form Type Code must be either “1094/1095-B” or \n“1094/1095-C”. \n• \nThe transmission must include a verifiable Software ID (XML SoftwareId). Unlike the AIR \nProduction system where the Software ID Status must be in the “Production” state, AATS will \naccept transmissions from a verifiable Software ID regardless of the Software ID state \n(“Production” or “Test”). If AATS cannot verify the Software ID, the transmission will be \nrejected. \n \nFor more information on the AIR Manifest, refer to AIR Submission Composition & Reference Guide \non the AIR Program Overview page. \n \n4.4 Receipt ID \nThe Software Developer, Transmitter and/or Issuer will receive a Receipt ID as part of the synchronous \nsession when submitting a transmission to the IRS if the transmission passes the initial validation by \nInformation Submission Service (ISS). The Receipt ID will either be returned in the SOAP Response if \nthe A2A Channel is utilized or on a web page in their Web Browser if UI Channel is utilized. The Receipt \nID should be retained by the user; the Receipt ID is used by the Software Developer, Transmitter, or \nIssuer to request the acknowledgement for that transmission from the IRS. \nUse the Receipt ID to request an Acknowledgement file which provides one of five statuses: Processing, \nAccepted, Accepted with Errors, Rejected, and Not Found. \n \n4.5 Acknowledgement Files \nOnce the transmission is received, AIR will execute schema validation on the ACA Information Returns. \nAny condition which triggers an error will be identified and reported in the MTOM attachment that will \nbe returned in the SOAP Response if the A2A Channel is utilized or on a web page in their Web Browser \nif UI Channel is utilized. For November 2015 AATS, deployment will validate AATS transmissions \nfollowing the ACA 6.2 character by character comparison tool. A future AIR release will replace the \ncharacter-by-character comparison tool with validation against the same business rules that will be \nexecuted for live data Production transmissions. \n", " \n \n \n13 \nThe Receipt ID will be used to retrieve the Acknowledgement applicable to the specific transmission. All \nerrors identified per test scenario must be corrected and submitted in a new transmission before the \nsubmission and associated test scenarios can be passed. \nUse the Receipt ID to request an Acknowledgement file which provides one of five statuses: Processing, \nAccepted, Accepted with Errors, Rejected, or Not Found. Refer to the AIR Submission Composition and \nReference Guide for details regarding the definition and description of these status indicators. \n \n4.6 XML Resources \nListed below are XML-related resources: specifications, editors, and parsing frameworks. The IRS does \nnot endorse any third-party XML products, whether commercial, open source, or privately produced, and \nall references listed in the following sections are provided for informational purposes only. Any third-\nparty editor or parser yielding valid, well-formed XML may be used. \n4.7 World Wide Web Consortium (W3C) XML Specifications \nand General Information \n• \nXML \n• \nXML Schema \n• \nThe Extensible Style sheet Language Family (XSL) \n• \nSOAP Specifications \n• \nSOAP MTOM \n• \nSOAP 1.1 Binding for MTOM 1.0 \n4.8 XML Editors with Validating Parser Support \n• \nAltova XMLSpy XML Editor \n• \nMicrosoft XML Notepad 2007 \n• \nNotepad \n• \nOxygen XML Editor \n• \nStylus Studio \n4.9 Validating Parser Frameworks \n• \nApache Xerces Project – xerces.apache.org \n• \nMicrosoft Core XML Services (MSXML) 6.0 \n \n5 Communications Test for Transmitters and Issuers \nTransmitters and Issuers must use approved software (software that has passed AATS) to prepare and \ntransmit ACA Information Returns and they must complete an error-free communications test. \nTransmitters and Issuers must perform communications testing using the same application software used \nto transmit information returns: \n• \nWhen transmitting ACA Information Returns through ISS-UI, perform the \nCommunications test through ISS-UI \n", " \n \n \n14 \n• \nWhen transmitting ACA Information Returns through ISS-A2A, perform the \nCommunications test through ISS-A2A \n• \nWhen transmitting ACA Information Returns through both channels, perform the \nCommunications tests through both systems \nTransmitters and Issuers will be provided a Receipt ID and access to the Acknowledgment files, which \nwill consist of the submission status plus any errors or alerts. Further communications testing is not \nrequired when adding additional forms. \nTransmitters and Issuers are required to complete communication testing to transmit information returns \nto the IRS the first year only. Software Developers who are also Transmitters or Issuers will not be \nrequired to perform a separate communication test. The Transmitter or Issuer may request the role of \nSoftware Developer on their application to receive a TCC which can be used to continue testing once the \noriginal TCC with the role of Transmitter or Issuer has been moved to Production status. \nPlease refer to Section 6.2 for a list of scenarios \n6 Testing Guidelines for Software Developers \nFor Software Developers, the TCC T/P Indicator (Test/Production Indicator) and Form Status Indicator \nwill be set to “T” for Test permanently. The following rules apply to transmissions. \n• \nA transmission must contain at least one Transmittal, Form1094-B or Form 1094-C. \n• \nA transmission may consist of one or more submissions as long as the transmission only contains \neither Forms 1094/1095-B submissions or Forms 1094/1095-C submissions and not both. \n• \nA submission consists of one transmittal record (Form 1094), and the associated information \nreturn records. Exception: A correction to Form 1094-C must be submitted without a 1095-C \nassociated form. \n6.1 Criteria for Passing AATS Submission Tests \nA transmission submitted to AATS requires certain XML elements included in the manifest that identify \ninformation about the Transmitter and the transmission. These elements are used to validate the \ntransmission against a set of validation rules to ensure the transmission meets the requirements of AATS. \nThe communication test transmission requires the inclusion of a Test File Indicator (XML TestFileInd) \nset to \"T\". If the Test File Indicator is not set to \"T\", the transmission will be rejected. \nAIR uses a character-by-character comparison tool to determine whether a test scenario passes or fails. \nThe character-by-character match isn’t performed on the manifest. The submission will pass when the \nform data exactly matches the answer key for that submission based on a character-by-character \ncomparison. \nA character-by-character comparison tool is used to determine if a submission passes or not: \n• \nThe submission will pass when it exactly matches the answer key for every test scenario \nassociated with each submission narrative based on a character-by-character comparison. This \nincludes leading, trailing, and embedded spaces; punctuation; and capitalization (case sensitive). \n• \nUse only the data provided in the submission narrative and enter it exactly as it appears in the \nsubmission narrative. Do not make any substitutions. \n• \nCompleting and/or entering code(s) may be required and should be included based on the \ninformation provided in the narrative. Code definitions are available in the Instructions for Forms \n1094-B and 1095-B and Forms 1094-C and 1095-C. \n", " \n \n \n15 \n• \nIf there are several ways the form can be completed, the submission narratives will direct you to \nwhich option should be used. Note this is a constraint only in the AATS environment. \n• \nWhere Boolean values are required, transmitters must enter either “0” or “1”. \n \nAll AATS submissions for the forms that are supported by the software must be passed before the TCC \nstatus will be changed to “P”. The submission will only be accepted in XML-format. ASCII format and \nPDF format are not supported for these forms. \nSoftware Developers will test each software package they create and must pass all of the scenarios related \nto particular form to move their Software Package and Software ID to Production. \nTransmitters, including Issuers, will conduct a communication test using approved software. Prior to \nmoving the Transmitter’s TCC to Production \"P\", (Transmitter includes Issuers), the IRS must confirm \nthe ability to transmit a file and retrieve an Acknowledgement. Please refer to Section 4, Communication \nTest for the AIR System. \n6.2 Submission Narrative and Associated Test Scenarios \nFor TY 2015 Software Developers supporting both Forms 1094/1095-B and Forms 1094/1095-C must \ncomplete and pass all submissions and associated test scenarios. \nFor TY 2015 Software Developers supporting Forms 1094/1095-B must complete and pass submissions \n1, 2, 6 and 8. Exception: : Issuers, who act as their own Software Developer for Forms 1094/1095-B and \nare government sponsors of Medicaid or a Children’s Health Insurance Program, are only required to \ncomplete Submission 6. Issuers, who act as their own Software Developer for Forms 1094/1095-B and \nare government sponsors of Medicare, are only required to complete Submission 8. To notify the IRS that \nyou are a government sponsor of Medicaid, CHIP, or Medicare, include the following notation in the \ncomment section of the Software Developer page of your ACA Application for TCC: “In-House \nSoftware, organization is government sponsor or Medicaid, CHIP, or Medicare.” \nSoftware Developers supporting Forms 1094/1095-C must complete and pass submissions 3, 4, 5 and 7. \nFor TY 2015 Issuers (employers), who act as their own Software Developer for Forms 1094/1095-C, and \ndo not offer self-insured coverage, are not required to complete submission 5. To notify the IRS you are \nnot required to complete submission 5, include the following notation in the comment section of the \nSoftware Developer page of your ACA Application for TCC: “In-House Software, employer does not \noffer self-insured coverage.” See Table 6-1 below. \n \nTable 6-1 Required Submissions \n \nTransmitters \nRequired Submissions \nSoftware Developer for Forms \n1094/1095-B \n1, 2, 2C, 6, 8 and 8C \nSoftware Developer for Forms \n1094/1095-C \n3, 4, 4C, 5, 7 and 7C \nEmployer with in-house software who \ndoes not offer self-insured coverage. \n3, 4, 4C, 7 and 7C \nGovernment Sponsor Medicaid or CHIP \n6 and 6C \n \n \nGovernment Sponsor Medicare \n8 and 8C \n", " \n \n \n16 \nEach submission narrative contains all of the information needed to complete the required forms that are \nincluded in the submission and prepare the XML. It is essential that the software developer carefully read \nthe Instructions for Forms 1094-B and 1095-B or Instructions for Forms 1094-C and 1095-C; whichever \nis applicable, prior to preparing the submission. For example, the Form 1095-C requires the use of Codes, \nnot defined in the narrative, which must be included within your submission where appropriate. The \nCodes are defined in the Instructions. \nThe forms used in the scenarios may not include information on every line. The scenarios are designed so \nthat information will not be required in every field. \n \nNote: Do not use Social Security Numbers (SSNs) other than the ones indicated in test scenarios. \n \nTable: 6-2 AATS Test Scenario Summary \n \nSubmission \nScenario \nForm Type \nSubmission 1 \n1094-B/1095-B \n1-0 \n1094-B \n \n1-1 \n1095-B \n \n1-2 \n1095-B \nSubmission 2 \n1094-B/1095-B \n2-0 \n1094-B \n \n2-1 \n1095-B \n \n2-2 \n1095-B \n \n2-3 \n1095-B \n \n2C-0 \n1094-B \n \n2C-2 \n1095-B \nSubmission 3 \n1094-C/1095-C \n3-0 \n1094-C \n \n3-1 \n1095-C \n \n3-2 \n1095-C \n \n3-3 \n1095-C \nSubmission 4 \n4-0 \n1094-C \n", " \n \n \n17 \nSubmission \nScenario \nForm Type \n1094-C/1095-C \n \n4-1 \n1095-C \n \n4-2 \n1095-C \n \n4-3 \n1095-C \n \n4-4 \n1095-C \n \n4C-0 \n1094-C \n \n4C-1 \n1095-C \n \n4C-3 \n1095-C \nSubmission 5 \n1094-C/1095-C \n5-0 \n1094-C \n \n5-1 \n1095-C \n \n5-2 \n1095-C \n \n5-3 \n1095-C \nSubmission 6 \n1094-B/1095-B \n6-0 \n1094-B \n \n6-1 \n1095-B \n \n6-2 \n1095-B \n \n6C-0 \n1094-B \n \n6C-1 \n1095-B \nSubmission 7 \n1094-C/1095-C \n7-0 \n1094-C \n \n7-1 \n1095-C \n \n7C-0 \n1094-C \nSubmission 8 \n8-0 \n1094-B \n", " \n \n \n18 \nSubmission \nScenario \nForm Type \n1094-B/1095-B \n \n8-1 \n1095-B \n \n8-2 \n1095-B \n \n \n8C-0 \n1094-B \n \n8C-2 \n1095-B \n \n \nThe following example illustrates what the XML will look like reporting data on form 1094-B: \n \n \nFigure 6-1 XML Test Scenario Example \n \nFigure 6-1, XML Test Scenario Example contains mock test scenario data rendered in PDF format. The \nsample XML document that is rendered in the figure is included in Figure 6-2 below. \nTo successfully execute Test Scenario 1.0, the testing entity will include only the data on this form \nexactly as it appears on this form. The data on the form above must be represented in XML format base \non the XML Schema for the Form 1094-B. Transmissions are subject to the same XML Schema \nvalidation that will be performed in Production AIR system. The following example illustrates what the \nXML will look like reporting data on form 1094-B: \n", " \n \n \n19 \n \n \n \nFigure 6-2 XML Schema Example \n \n6.3 Formatting the Entities \nThe business entities presented in scenarios are shown in common usage, with commas and periods. Refer \nto Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for \nSoftware Developers and Transmitters (PY 2016), for proper formatting of business name lines and \naddresses using XML e-file Types. No commas or periods are allowed. \n \nExample: \nTest Scenario: \nHelp For All, Inc. \n31 Any Street \nAnytown, MD 20901 \nXML Format Example: \n<BusinessName> \n <BusinessNameLine1Txt>Help For All Inc</BusinessNameLine1Txt> \n</BusinessName> \n \n<air7.0: MailingAddressGrp> \n <USAddressGrp> \n <AddressLine1Txt>31 Any St</AddressLine1Txt> \n", " \n \n \n20 \n <CityNm>Anytown</CityNm> \n <USStateCd>MD</USStateCd> \n <USZIPcd>20901</USZIPCd> \n </USAddressGrp> \n <air7.0: MailingAddressGrp> \n \nFigure 6-3 Formatting Example \n \n6.4 Strong Authentication \nRefer to Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information \nReturns (AIR) for Software Developers and Transmitters (PY 2016) for information on strong \nauthentication. \n6.5 Signature Requirements \nThere is no electronic signature requirement for Tax Year 2015 (TY 2015). However, there are \nrequirements to sign certain parts of the message to ensure safe and secure communications. For specifics \nof digitally signing portions of the SOAP message, Transmitters, including Issuers, are required to have a \nvalid x.509 Digital Certificate. Please refer to the AIR Submission Composition and Reference Guide. \nTransmissions that do not meet this requirement will be rejected. \n \n \n7 Appendix A: Acronyms List \nACRONYM \nDEFINITION \nA2A \nApplication-to-Application \nAATS \nACA Assurance Testing System \nACA \nAffordable Care Act \nAIR \nACA Information Returns \nALE \nApplicable Large Employer \nDGE \nDesignated Government Entity \nEFIN \nElectronic Filing Identification Number \nETIN \nElectronic Transmitter Identification Number \nFIRE \nFiling Information Returns Electronically \nHCERA \nHealth Care and Education Reconciliation Act of 2010 \nIEP \nIntegrated Enterprise Portal \nISS \nInformation Submission Service \nMTOM \nMessage Transmission Optimization Mechanism \nPPACA \nThe Patient Protection and Affordable Care Act \nSOA \nServices Oriented Architecture \nSOAP \nSimple Object Access Protocol \nSWID \nSoftware Identification \n", " \n \n \n21 \nSW Package \nSoftware Package \nTCC \nTransmitter Control Code \nTLS \nTransport Layer Security \nUI \nUser Interface \nUTID \nUnique Transmission Identification \nXML \nExtensible Mark-up Language \n \n \n \n \n \n", " \n", " \n" ]
p5230.pdf	1115 Publ 5230 (PDF)	https://www.irs.gov/pub/irs-pdf/p5230.pdf	[ "Communicating Comfortably with \nBlind or Visually Impaired Persons\nWhile many people who are blind or visually impaired have some vision, \nyou shouldn’t assume they can make out where you are and what you’re \ndoing when you are in the same room. Here are some helpful guidelines \nthat can make communications between you more comfortable: \n\u001f\n\u001f Greet the person by name. \nAs soon as a person who is \nblind or visually impaired enters \na room, be sure to greet the \nperson by name. This alerts the \nperson to your presence, avoids \nstartling them, and eliminates \nuncomfortable silences. \n\u001f\n\u001f Speak directly. \nSpeak directly to the person \nwho is blind or visually impaired, \nnot through an intermediary.\n\u001f\n\u001f Speak distinctly.\nUse a natural conversational \ntone and speed. Unless the \nperson is hard of hearing, you \ndo not need to raise your voice. \n\u001f\n\u001f Use “people first” \nlanguage. \nNo one wants to be labeled \nby how they are different. It’s \nkinder, and more accurate, to \nsay “a person who is blind” \nrather than “a blind person.” We \nare all people first.\n\u001f\n\u001f Be an active listener. \nGive the person opportunities \nto talk. Respond with questions \nand comments to keep the \nconversation going. A person \nwho is blind or visually impaired \ncan’t necessarily see the look \nof interest on your face, so \ngive verbal cues to let him or \nher know that you are actively \nlistening.\n\u001f\n\u001f Indicate the end of a \nconversation\nIndicate the end of a \nconversation with a person \nwho is totally blind or severely \nvisually impaired to avoid the \nembarrassment of leaving the \nperson speaking when no one is \nactually there. \n\u001f\n\u001f Relax\nDon’t be embarrassed if you \nuse common expressions such \nas “See you later” or “Did you \nhear about this?” that seems to \nrelate to a person who is blind. \nJust as a person who uses a \nwheelchair still goes for a walk, \na person who is blind will still be \npleased — or not — to see you. \nIn other words, people who are \nblind use the same expressions \nas those who are sighted.\n\u001f\n\u001f People who are blind \ntreat their guide dogs and \nwhite canes as extensions \nof their bodies. \nNever distract guide dogs from \ntheir job or touch, move or grab \na cane without the owner’s \npermission.\nAccess laws in the United \nStates and Canada, including \nthe Americans with Disabilities \nAct, permit people who are \nblind to be accompanied by \ntheir guide dogs everywhere the \ngeneral public is allowed: stores, \nrestaurants, office buildings, \ntaxis, buses and all areas of \npublic accommodation. A guide \ndog is trained to stand, sit or lie \nquietly in public places when not \nleading.\n\u001f\n\u001f If you offer assistance, \nwait until the offer is \naccepted. \nThen listen or ask for \ninstructions. Many people \nwho are blind will accept help; \nhowever, make sure they are \naware that you are going to help \nthem and offer your arm.\nWhen you are approaching \nsteps, say “we are at a step or \nsteps” and say if the steps are \ngoing up or down. If there is a \nhand rail ask the person if he/\nshe would like to use the rail. \nIf he/she says yes put his/her \nhand on the rail.\nWhen showing a person to a \nchair, offer to put his/her hand \non the back of the chair.\nPublication 5230 (11-2015) Catalog Number 68152H Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5231.pdf	1115 Publ 5231 (PDF)	https://www.irs.gov/pub/irs-pdf/p5231.pdf	[ "Key Points for Communicating with People \nwho are Deaf and Hard of Hearing\n\u001f\n\u001f Sign language is not \nanother form of English.\nSign language is an official \nlanguage with its own grammar, \ncontext and rules.\n\u001f\n\u001f Not all persons who are \ndeaf use sign language.\n\u001f\n\u001f Not all persons who are \ndeaf write and read.\n\u001f\n\u001f Speak directly\nSpeak directly to the person \nwho is deaf or hard of hearing \neven in the presence of sign \nlanguage interpreter.\n\u001f\n\u001f Gain attention\nSpeaking with persons who \nare deaf to get their attention \nin a polite way before trying \nto communicate with them. A \nhearing person may tap a deaf \ntaxpayer on the shoulder or give \na quick hand wave to get his or \nher attention. There’s no need to \nraise your voice, go through any \nexaggerated movements or do \nanything to startle the person.\n\u001f\n\u001f Ask if there is a preference\nThere are a wide range of hearing \nlosses and communication \nmethods. Respect deaf or hard \nof hearing persons by asking him \nor her communication preference \nwhen a sign language interpreter \nisn’t available. Maybe he or she \nprefers to lip-read or communicate \nby a pen and paper method.\n\u001f\n\u001f Use a normal voice\nSpeak in a regular tone of voice \nat a normal pace while keeping \nnatural facial expression, \ngestures, body language to \nfacilitate communication to \nperson who are deaf or hard of \nhearing.\n\u001f\n\u001f Be willing to rephrase \nstatements for compre\nhension when requested.\n\u001f\n\u001f Maintain eye contact as \nmuch as possible.\n\u001f\n\u001f Check the light\nBe sure the light or glare of \nlight in the room will not make \nit difficult for the deaf or hard of \nhearing person to see a person \nclearly.\n\u001f\n\u001f Ask\nAccording to Deaf culture, \nit is acceptable to ask for \ninformation directly or state \nsomething. Don’t be vague it will \nbe considered rude.\n\u001f\n\u001f Use “Deaf” or “Hard of \nHearing”\nIn the Deaf community, the \nappropriate term is “Deaf” or \n“Hard of Hearing”. If anyone is \nunsure of the deaf or hard of \nhearing person preference, ask \nhim or her directly.\nPublication 5231 (11-2015) Catalog Number 68153S Department of the Treasury Internal Revenue Service www.irs.gov\nHearing disability, hard of hearing, and deaf are not the same. Hearing \ndisability refers to both persons who are hard of hearing and persons who \nare deaf. \n" ]
p4391.pdf	1015 Publ 4391 (PDF)	https://www.irs.gov/pub/irs-pdf/p4391.pdf	[ " \n \n \n \n IRS Eagle\nDepartment of the Treasury \nInternal Revenue Service \nPublication 4391 \n(Rev. October 2015) \nPrivacy Act Notice \nThe IRS is committed to protecting the privacy \nrights of America's taxpayers. These rights are \nprotected by the Internal Revenue Code, Privacy \nAct of 1974, the Freedom of Information Act, and \nIRS policies and practices. For more information \nabout these laws, visit the IRS Electronic \nFreedom of Information Act Reading Room \nlocated at http://www.irs.gov/uac/IRS-Freedom\nof-Information. \nWe are asking for this information to assist us in \ncontacting you relative to your interest and/or \nparticipation in the IRS volunteer income tax \npreparation and outreach programs. The \ninformation you provide may be furnished to \nothers who coordinate activities and staffing at \nvolunteer return preparation sites or outreach \nactivities. The information may also be used to \nestablish effective controls, send \ncorrespondence and recognize volunteers. \nYour response is voluntary. However, if you do \nnot provide the requested information, the IRS \nmay not be able to use your assistance in these \nprograms. \nPublication 4391 (Rev. 10-2015) Catalog Number 38846W \nDepartment of the Treasury Internal Revenue Service www.irs.gov \n" ]
f8809i.pdf	1115 Form 8809-I (PDF)	https://www.irs.gov/pub/irs-pdf/f8809i.pdf	[ "Form 8809-I\n(November 2015)\nDepartment of the Treasury \nInternal Revenue Service \nApplication for Extension of Time \nto File FATCA Form 8966\n▶ Information about Form 8809-I and its separate instructions is at www.irs.gov/form8809i. \nOMB No. 1545-2246\n1 Name of filer \n2 Number, street, and room or suite no. If a P.O. box, see instructions.\n3a City or town \n3b State, province, or region\n3c Country (including postal code)\n4 Filer global intermediary identification number (GIIN)\n.\n.\n.\n5 Taxpayer identification number (TIN)\n6a Filer Point of Contact (POC) name\n6b Filer POC email\n6c Filer POC phone number\n7 Name of sponsored entity or intermediary, if applicable\n8 Number, street, and room or suite no. If a P.O. box, see instructions.\n9a City or town\n9b State, province, or region \n9c Country (including postal code)\n10 GIIN of sponsored entity or intermediary\n.\n.\n.\n11 TIN\n12 Check your method of filing Form 8966\n.\n. \nElectronic\nPaper\n13 Check this box only if you already requested the automatic extension and you now need an additional extension. See instructions\n.\n.\n.\n.\n. ▶\n14 If you checked the box on line 13, state in detail why you need an additional extension of time. You must provide sufficient cause as to why you \nwere not able to file by the date granted by the first extension request. If you need more space, attach additional sheets. Include the filer name, \nTIN, and GIIN on each additional page.\nUnder penalties of perjury, I declare that I have examined this form, including any accompanying statements, and, to the best of my knowledge and belief, it is true, correct, \nand complete.\nSignature ▶\nTitle ▶\nDate ▶\nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 67371G\nForm 8809-I (11-2015)\n" ]
f1120sph.pdf	1115 Form 1120 (Schedule PH) (PDF) 1	https://www.irs.gov/pub/irs-pdf/f1120sph.pdf	[ "SCHEDULE PH \n(Form 1120)\n(Rev. November 2015)\nDepartment of the Treasury \nInternal Revenue Service\nU.S. Personal Holding Company (PHC) Tax\n▶ Attach to tax return. \n▶ Information about Schedule PH (Form 1120) and its separate instructions is at www.irs.gov/form1120.\nOMB No. 1545-0123\nName\nEmployer identification number\nPart I\nUndistributed Personal Holding Company Income (see instructions)\nAdditions\n1 \n \nTaxable income before net operating loss deduction and special deductions. Enter amount \nfrom Form 1120, line 28\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nContributions deducted in figuring line 1. Enter amount from Form 1120, line 19 .\n.\n.\n.\n2 \n3 \n \nExcess expenses and depreciation under section 545(b)(6). Enter amount from Part V, \nline 2 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nTotal. Add lines 1 through 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \nDeductions\n5 \n \nFederal and foreign income, war profits, and excess profits taxes not deducted in figuring \nline 1 (attach schedule) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nContributions deductible under section 545(b)(2). See instructions for limitation .\n.\n.\n.\n6 \n7 \nNet operating loss for the preceding tax year deductible under section 545(b)(4) .\n.\n.\n.\n7 \n8 \na\nNet capital gain from Schedule D (Form 1120), line 17 \n.\n.\n8a \nb \n \nLess: Income tax on this net capital gain (see section \n545(b)(5)) (attach computation) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8b\n8c \n9 \n \nDeduction for dividends paid (other than dividends paid after the end of the tax year). Enter \namount from Part VI, line 5 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n10 \nTotal. Add lines 5 through 9 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \n11 \nSubtract line 10 from line 4 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11 \n12 \n \nDividends paid after the end of the tax year (other than deficiency dividends defined in\nsection 547(d)), but not more than the smaller of line 11 or 20% of Part VI, line 1 \n.\n.\n.\n12 \n13\nUndistributed PHC income. Subtract line 12 from line 11 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13 \nNote: If the information in Part II and Part IV is not submitted with the return, the limitation period for assessment and \ncollection of the PHC tax is any time within 6 years after the return is filed. See section 6501(f).\nPart II\nPersonal Holding Company Income (see instructions)\n14a\nDividends .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14a\nb Less: Dividends excluded (under section 543(a)(1)(C)) .\n.\n.\n.\n14b\n14c\n15a\nInterest \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15a\nb Less: Amounts excluded (attach schedule) \n.\n.\n.\n.\n.\n.\n.\n15b\n15c\n16 \nRoyalties (other than mineral, oil, gas, or copyright royalties) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16 \n17 \nAnnuities .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17 \n18a\nRents .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18a\nb Less: Adjustments to rents (attach schedule) .\n.\n.\n.\n.\n.\n.\n18b\n18c\n19a\nMineral, oil, and gas royalties \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n19a\nb \n \nLess: Adjustments to mineral, oil, and gas royalties (attach \nschedule) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n19b\n19c\n20 \nCopyright royalties .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n20 \n21 \nProduced film rents \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n21 \n22 \nCompensation received for use of corporation property by 25% or more shareholder .\n.\n.\n.\n22 \n23 \nAmounts received under personal service contracts and from their sale \n.\n.\n.\n.\n.\n.\n.\n.\n23 \n24 \nAmounts includible in taxable income from estates and trusts \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24 \n25 \nPHC income. Add lines 14 through 24 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25 \nPart III\nTax on Undistributed Personal Holding Company Income (see instructions)\n26 \n \nPHC tax. Multiply the amount on line 13 by 20%. Enter the result here and on Schedule J (Form\n1120), line 8, or on the proper line of the appropriate tax return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n26 \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1120.\nCat. No. 11465P\nSchedule PH (Form 1120) (Rev. 11-2015)\n", "Schedule PH (Form 1120) (Rev. 11-2015)\nPage 2 \nPart IV\nStock Ownership Requirement Under Section 542(a)(2) \nEnter the names and addresses of the individuals who together owned, directly or indirectly, at any time during \nthe last half of the tax year, more than 50% in value of the outstanding stock of the corporation.\n(a) Name\n(b) Address\nHighest percentage of shares \nowned during last half of tax year\n \n \n(c) Preferred\n(d) Common\n1 \n% \n% \n% \n% \n% \n% \n% \n% \n% \n% \n2 \nAdd the amounts in columns (c) and (d) and enter the totals here \n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n% \n% \nPart V\nExcess of Expenses and Depreciation Over Income From Property Not Allowable \nUnder Section 545(b)(6) (see instructions for Part I, line 3)\n(a) Description of \nproperty\n(b) Date \nacquired\n(c) Cost or \nother basis\n(d) Depreciation \ndeduction\n(e) Repairs, \ninsurance, and \nother expenses \n(section 162) \n(attach schedule)\n(f) Total of \ncolumns (d) \nand (e)\n(g) Income from \nrent or other \ncompensation\n(h) Excess \n(col. (f) less \ncol. (g))\n1 \n2 \n \nTotal excess of expenses and depreciation over rent or other compensation. Add the amounts in column \n(h). Enter the total here and on Part I, line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nNote: Attach a statement showing the names and addresses of persons from whom rent or other \ncompensation was received for the use of, or the right to use, each property.\nPart VI\nDeduction for Dividends Paid Under Sections 561 and 562\n1 \n \nTaxable dividends paid. Do not include dividends considered as paid in the preceding tax year \nunder section 563 or deficiency dividends as defined in section 547 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nConsent dividends. Attach Forms 972 and 973 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nTaxable distributions. Add lines 1 and 2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nDividend carryover from first and second preceding tax years. Attach computation \n.\n.\n.\n.\n4 \n5 \nDeduction for dividends paid. Add lines 3 and 4. Enter the total here and on Part I, line 9 .\n.\n5 \nSchedule PH (Form 1120) (Rev. 11-2015)\n" ]
p5153.pdf	1015 Publ 5153 (PDF)	https://www.irs.gov/pub/irs-pdf/p5153.pdf	[ "Appeal Rights\nBecause people sometimes disagree on retirement plan qualification matters, the IRS has an administrative appeal \nsystem. Most differences can be settled by appeal without a court trial.\nAppeal within the IRS\nYou may appeal the adverse finding to the IRS Office of Appeals. They will arrange a conference or telephone \nmeeting at a convenient time and place, and an Appeals Officer will discuss the disputed issues with you or your \nrepresentative. You should be prepared to discuss all issues you don’t agree with at this meeting. Most differences \nare resolved at this conference.\nHow to Appeal to the Office of Appeals\nYou need to file a written appeal with the Director, Employee Plans Rulings and Agreements, at the address shown \non the proposed adverse determination letter within 30 days from the date of the letter. \nThis written protest should contain: \n1. Your name, address and daytime telephone number\n2. A copy of the letter showing the findings you don’t agree with (or the date and symbols of the letter) \n3. Request for a telephone conference or conference in the Appeals Office \n4. The issues you don’t agree with and why you don’t agree\n5. The facts supporting your position on any issue you don’t agree with\n6. The law or authority you’re relying on\nYou must sign the written protest and add the following oath to your letter: \n\t\n“\u0007\nUnder penalties of perjury, I declare that I have examined the facts presented in this appeal and any \naccompanying schedules and statements and, to the best of my knowledge and belief, they are true, correct, \nand complete.”\nIf your representative prepares the appeal for you, he or she must include a substitute declaration stating:\n • \u0007\nthey prepared the appeal and accompanying documents, and\n • \u0007\nwhether they know personally that the statements are true and complete.\nRepresentation\nYou may represent yourself at your conference, and you may bring another person with you to support your position. \nIf you want to be represented by someone, the person you choose to represent you must be an attorney, certified \npublic accountant, or enrolled agent authorized to practice before the IRS. If you want your representative to \nappear without you, you must provide a properly completed power of attorney Form 2848, Power of Attorney and \nDeclaration of Representative. \nYou can download this form from www.irs.gov or you may pick one up at any IRS office. \nIf you cannot reach an agreement with the Office of Appeals, you may take your case to court. \nAppeal to the Courts\nIf you still disagree with the IRS after your conference, you may take your case to the United States Tax Court. If \nyou disagree with its decision, you may appeal to the U.S. Court of Appeals. These courts are independent judicial \nbodies and have no connection with the IRS.\nAppeal Procedures: \nAdverse Determination Letter on Qualification of a Retirement Plan\nPublication 5153 (Rev.10-2015) Catalog Number 66541K Department of the Treasury Internal Revenue Service www.irs.gov\n", "Appeal Procedures: \nAppeal to Office of Appeals through Director, Employee Plans Rulings and Agreements \n(within 30 days from the date of the proposed adverse determination letter)\nTax Court\nYou may petition the Tax Court for a declaratory judgment on the qualification of your plan when you have:\n1. Filed a completed application for a determination letter with the Director, Employee Plans Rulings and Agreements.\n2. Notified all interested parties as provided in Internal Revenue Code Section 7476(b)(2).\n3. Appealed to the Office of Appeals within 30 days from the date of the proposed adverse determination letter.\n \nIf you receive a final adverse determination letter, your petition to the Tax Court must be made before 92 days after \nthe date the letter was mailed.\nHowever, if you have not received a final adverse determination letter after 270 days from the date you filed your \napplication for determination and you can demonstrate that you were prevented from completing the administrative \nprocess because of the failure of the IRS to proceed with due diligence, you may petition the Tax Court for a \ndeclaratory judgment.\nThe Tax Court will schedule your case for trial at a location convenient to you. You may represent yourself before \nthe Tax Court, or you may be represented by anyone admitted to practice before that Court. For more information, \ncontact the United States Tax Court, 400 Second St., N.W., Washington, D.C. 20217.\n\u0007 You get proposed adverse \ndetermination letter\nAdverse decision reversed \n(Proposed adverse determination \nwithdrawn. Favorable determination \nissued)\nConference\n(Appeals Office)\nAdverse decision (Final adverse \ndetermination letter mailed)\nPetition to Tax Court \n(before 92 days after final \nadverse letter mailed)\nRemedial opportunities \nbefore trial\nTax Court \ndeclaratory judgment\nCourt of Appeals\nAppeal to Office of Appeals through \nthe Director, Employee Plans Rulings \nand Agreements (within 30 days of \ndate of proposed adverse \ndetermination letter)\nSupreme Court\nPublication 5153 (Rev.10-2015) Catalog Number 66541K Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p597.pdf	1015 Publ 597 (PDF)	https://www.irs.gov/pub/irs-pdf/p597.pdf	[ "Future Developments\nFor the latest information about developments \nrelated to Pub. 597, such as legislation enacted \nafter it was published, go to www.irs.gov/\npub597. \nWhat's New\nUnder Revenue Procedure 2014-55, 2014-44 \nI.R.B. \n753, \navailable \nat \nwww.irs.gov/irb/\n2014-44_IRB/ar10.html, \nthere \nare \nnew \nprocedures for electing to defer U.S. tax on \nundistributed income from certain Canadian \nretirement plans (including RRSPs and RRIFs). \nForm 8891 is no longer required to make the \nelection or to report distributions or earnings on \nundistributed \nincome. \nRevenue \nProcedure \n2014-55 also provides guidance concerning \ninformation reporting with respect to interests in \ncertain Canadian retirement plans. For more \ninformation, see Tax-deferred plans under \nPensions, Annuities, Social Security, and \nAlimony, later.\nIntroduction\nThis publication provides information on the in-\ncome tax treaty between the United States and \nCanada. It discusses a number of treaty provi-\nsions that most often apply to U.S. citizens or \nresidents who may be liable for Canadian tax.\nTreaty provisions are generally reciprocal \n(the same rules apply to both treaty countries). \nTherefore, Canadian residents who receive in-\ncome from the United States may also refer to \nthis publication to see if a treaty provision af-\nfects their U.S. tax liability.\nThis publication does not deal with \nCanadian income tax laws; nor does it \nprovide Canada's interpretation of \ntreaty articles, definitions, or specific terms not \ndefined in the treaty itself. For questions regard-\ning Canadian taxation, contact the Canada \nRevenue Agency at www.cra-arc.gc.ca.\nThe United States–Canada income tax \ntreaty was signed on September 26, 1980. It \nhas been amended by five protocols, the most \nrecent of which generally became effective Jan-\nuary 1, 2009. In this publication, the term “arti-\ncle” refers to the particular article of the treaty, \nas amended.\nApplication of Treaty\nThe benefits of the income tax treaty are gener-\nally provided on the basis of residence for in-\ncome tax purposes. That is, a person who is \nrecognized as a resident of the United States \nunder the treaty, who claims the benefit of the \ntreaty, and who has income from Canada, will \noften pay less income tax to Canada on that in-\ncome than if no treaty was in effect. Article IV \nprovides definitions of residents of Canada and \nthe United States, and provides specific criteria \nfor determining your residence (a tie-breaker \nCAUTION\n!\nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\nPublication 597\n(Rev. October 2015)\nCat. No. 46597M\nInformation on\nthe United\nStates–Canada\nIncome Tax\nTreaty\nGet forms and other information faster and easier at:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (TiếngViệt) \nOct 07, 2015\n", "rule) if both countries consider you to be a resi-\ndent under their domestic tax laws (a dual-resi-\ndent taxpayer).\nDual-resident taxpayers who are Canadian \nresidents under a tie-breaker rule. If you \nare a dual-resident taxpayer because you have \na U.S. green card but you determine under the \ntie-breaker rule that you are a resident of Can-\nada, you may claim treaty benefits and compute \nyour U.S. income tax as a nonresident alien. \nBut you must file a U.S. income tax return by \nthe due date (including extensions) using Form \n1040NR or Form 1040NR-EZ. You must also \nattach \na \nfully \ncompleted \nForm \n8833, \nTreaty-Based Return Position Disclosure Under \nSection 6114 or 7701(b). For more information, \nsee Pub. 519, U.S. Tax Guide for Aliens.\nDual-resident taxpayers who are not Cana-\ndian residents under a tie-breaker rule. If \nyou are a dual resident of the United States and \na third country and derive income from Canada, \nyou can only claim treaty benefits from Canada \nif you have a substantial presence, permanent \nhome or habitual abode in the United States, \nand your personal and economic relations are \ncloser to the United States than to any third \nstate.\nIf you are a U.S. citizen or green card holder \nliving in Canada, you still have to file a Form \n1040 and report your worldwide income be-\ncause of the “saving clause” in Article XXIX(2), \nwhich allows the United States to tax its citizens \nand residents as if the treaty had not entered \ninto effect. There are limited exceptions to the \nsaving clause, which means certain types of in-\ncome may be exempt from tax in the United \nStates. Exceptions to the saving clause can be \nfound in Article XXIX, paragraph 3.\nSpecial foreign tax credit rules for U.S. citi-\nzens residing in Canada. If you are a U.S. \ncitizen and a resident of Canada, special for-\neign tax credit rules may apply to relieve double \ntax on income from the United States. See Arti-\ncle XXIV(3), (4) and (5). For more information \nabout foreign tax credit rules generally, see In-\ncome Tax Credits, later.\nExample. As a U.S. citizen residing in Can-\nada, you have dividend income from a U.S. cor-\nporation. Canada will tax you on your worldwide \nincome, including your U.S. dividend income. \nAs a resident of Canada under the treaty you \ncan claim a reduced withholding rate from the \nUnited States on the dividend income (15%) \nrather than 30%, and Canada generally allows \nyou to deduct the U.S. withholding tax from your \nCanadian tax on that income. However, you still \nneed to file a U.S. income tax return and report \nyour worldwide income, and pay any residual \ntax to the United States, to the extent it exceeds \nthe U.S. tax withheld and the Canadian tax paid \nwith respect to the income.\nIncome from self-employment (Article VII). \nIncome from services performed (other than \nthose performed as an employee) are taxed in \nCanada if they are attributable to a permanent \nestablishment in Canada. This income is \ntreated as business profits, and taxable on a net \nbasis in Canada in accordance with Article \nVII(3).\nIf you carry on (or have carried on) business \nin Canada through a permanent establishment, \nCanada may tax the profits the permanent es-\ntablishment might be expected to make if it \nwere a distinct and separate person. The busi-\nness profits attributable to the permanent estab-\nlishment include only those profits derived from \nassets used, risks assumed, and activities per-\nformed by the permanent establishment.\nYou may be considered to have a perma-\nnent establishment if you meet certain condi-\ntions. For more information, see Article V (Per-\nmanent \nEstablishment) \nand \nArticle \nVII \n(Business Profits).\nServices permanent establishment (Article \nV Paragraph 9). Under paragraph 9 of Article \nV, if you, or your enterprise, provide services in \nCanada, you may be treated as providing them \nthrough a permanent establishment in Canada \neven if you do not have a fixed base in Canada \nfrom which you operate. This rule applies, how-\never, only if:\n1. You are present in Canada for more than \n183 days in a 12-month period, and, dur-\ning that period or periods, more than 50 \npercent of your gross active business rev-\nenues consist of income derived from your \nservices performed in Canada; or\n2. Your enterprise provides services in Can-\nada for an aggregate of 183 days or more \nin any 12-month period with respect to the \nsame or connected project for customers \nwho are either residents of Canada or who \nmaintain a permanent establishment in \nCanada and your services are provided in \nrespect of that permanent establishment. \nThis rule applies to tax years beginning af-\nter January 1, 2010.\nPersonal Services\nA U.S. citizen or resident who is temporarily \npresent in Canada during the tax year is exempt \nfrom Canadian income taxes on pay for serv-\nices performed, or remittances received from \nthe United States, if the citizen or resident quali-\nfies under one of the treaty exemption provi-\nsions set out below.\nIncome from employment (Article XV). In-\ncome U.S. residents receive for the perform-\nance of dependent personal services in Canada \n(except as public entertainers) is exempt from \nCanadian tax if it is not more than $10,000 in \nCanadian currency for the year. If it is more than \n$10,000 for the year, it is exempt only if:\n1. The residents are present in Canada for \nno more than 183 days in any 12-month \nperiod beginning or ending in the year \nconcerned, and\n2. The income is not paid by, or on behalf of, \na Canadian resident and is not borne by a \npermanent establishment in Canada.\nWhether there is a permanent estab-\nlishment in Canada is determined by \nthe rules set forth in Article V.\nTIP\nExample. You are a U.S. resident em-\nployed under an 8-month contract with a Cana-\ndian firm to install equipment in their Montreal \nplant. During the calendar year you were physi-\ncally present in Canada for 179 days and were \npaid $16,500 (Canadian) for your services. Al-\nthough you were in Canada for not more than \n183 days during the year, your income is not ex-\nempt from Canadian income tax because it was \npaid by a Canadian resident and was more than \n$10,000 (Canadian) for the year.\nPay received by a U.S. resident for work \nregularly done in more than one country as an \nemployee on a ship, aircraft, motor vehicle, or \ntrain operated by a U.S. resident is exempt from \nCanadian tax.\nIncome from self-employment (Article VII). \nIncome from services performed (other than \nthose performed as an employee) are taxed in \nCanada if they are attributable to a permanent \nestablishment in Canada. This income is \ntreated as business profits, and deductions sim-\nilar to those allowed under U.S. law are allowa-\nble.\nIf you carry on (or have carried on) business \nin both Canada and the United States, the busi-\nness profits are attributable to each country \nbased on the profits that the permanent estab-\nlishment might be expected to make if it were a \ndistinct and separate person engaged in the \nsame or similar activities. The business profits \nattributable to the permanent establishment in-\nclude only those profits derived from assets \nused, risks assumed, and activities performed \nby the permanent establishment.\nYou may be considered to have a perma-\nnent establishment if you meet certain condi-\ntions. For more information, see Article V (Per-\nmanent \nEstablishment) \nand \nArticle \nVII \n(Business Profits).\nPublic entertainers (Article XVI). The provi-\nsions under income from employment or in-\ncome from self-employment do not apply to \npublic entertainers (such as theater, motion pic-\nture, radio, or television artistes, musicians, or \nathletes) from the United States who receive \nmore than $15,000 in gross receipts in Cana-\ndian currency, including reimbursed expenses, \nfrom their entertainment activities in Canada \nduring the calendar year. However, this provi-\nsion for public entertainers does not apply (and \nthe other provisions will apply) to athletes par-\nticipating in team sports in leagues with regu-\nlarly scheduled games in both the United States \nand Canada.\nCompensation paid by the U.S. Govern-\nment (Article XIX). Wages, salaries, and simi-\nlar income (other than pensions) paid to a U.S. \ncitizen by the United States or any of its agen-\ncies, instrumentalities, or political subdivisions \nfor discharging governmental functions are ex-\nempt from Canadian income tax.\nThe exemption does not apply to pay for \nservices performed in connection with any trade \nor business carried on for profit by the United \nStates, or any of its agencies, instrumentalities, \nor political subdivisions.\nStudents and apprentices (Article XX). A \nfull-time \nstudent, \napprentice, \nor \nbusiness \nPage 2 \nPublication 597 (October 2015)\n", "trainee who is in Canada to study or acquire \nbusiness experience is exempt from Canadian \nincome tax on remittances received from any \nsource outside Canada for maintenance, edu-\ncation, or training. The recipient must be or \nmust have been a U.S. resident immediately \nbefore visiting Canada.\nAn apprentice or business trainee can claim \nthis exemption only for a period of one year \nfrom the date the individual first arrived in Can-\nada for the purpose of training.\nPensions, Annuities,\nSocial Security, and\nAlimony\nUnder Article XVIII, pensions and annuities from \nCanadian sources paid to U.S. residents are \nsubject to tax by Canada, but the tax is limited \nto 15% of the gross amount (if a periodic pen-\nsion payment) or of the taxable amount (if an \nannuity). Canadian pensions and annuities paid \nto U.S. residents may be taxed by the United \nStates, but the amount of any pension included \nin income for U.S. tax purposes may not be \nmore than the amount that would be included in \nincome in Canada if the recipient were a Cana-\ndian resident.\nPensions. A pension includes any payment \nunder a pension or other retirement arrange-\nment, Armed Forces retirement pay, war veter-\nans pensions and allowances, and payments \nunder a sickness, accident, or disability plan. It \nincludes pensions paid by private employers \nand the government for services rendered.\nPensions also include payments from indi-\nvidual retirement arrangements (IRAs) in the \nUnited States, registered retirement savings \nplans (RRSPs) and registered retirement in-\ncome funds (RRIFs) in Canada.\nPensions do not include social security ben-\nefits.\nRoth IRAs. A distribution from a Roth IRA \nis exempt from Canadian tax to the extent it \nwould be exempt from U.S. tax if paid to a U.S. \nresident. In addition, you may elect to defer any \ntax in Canada on income accrued within the \nRoth IRA but not distributed by the Roth IRA. \nHowever, you cannot defer tax on any accruals \ndue to contributions made after you become a \nCanadian resident.\nTax-deferred \nplans. Generally, \nincome \nthat accrues in certain Canadian retirement \nplans (including RRSPs or RRIFs) is currently \nsubject to U.S. tax, even if it is not distributed. \nHowever, a U.S. citizen or resident can elect to \ndefer U.S. tax on income accrued in the plan \nuntil the income is distributed.\nThe election procedures differ depending on \nwhether an individual qualifies as an “eligible in-\ndividual” as described under Section 4.01 of \nRevenue Procedure 2014-55 available at \nwww.irs.gov/irb/2014-44_IRB/ar10.html. A ben-\neficiary of a Canadian retirement plan is an “eli-\ngible individual” if the individual:\nIs or at any time was a U.S. citizen or resi-\ndent (within the meaning of section \n7701(b)(1)(A)) while a beneficiary of the \nplan;\nHas satisfied any requirement for filing a \nU.S. federal income tax return for each tax \nyear during which the individual was a U.S. \ncitizen or resident;\nHas not reported as gross income on a \nU.S. federal income tax return the earnings \nthat accrued in, but were not distributed \nby, the plan during any tax year in which \nthe individual was a U.S. citizen or resi-\ndent; and\nHas reported any and all distributions re-\nceived from the plan as if the individual \nhad made an election under Article XVIII(7) \nof the Convention for all years during \nwhich the individual was a U.S. citizen or \nresident.\nEligible individuals are treated as having \nmade the election in the first year in which they \nwould have been entitled to defer U.S. tax on \nthe undistributed income from the plan.\nFiling Form 8891 (now obsolete) is no lon-\nger required to make the election. An individual \nwho has previously made the election on Form \n8891 or under the procedures set forth in Reve-\nnue Procedure 2002-23 (superseded by Reve-\nnue Procedure 2014-55) is not required to file \nForm 8891 or a similar statement for tax years \nafter December 31, 2012.\nIndividuals who have previously reported \nthe undistributed income accrued in a Canadian \nretirement plan (including RRSP or RRIF) on a \nU.S. federal income tax return are not eligible \nindividuals as described in Revenue Procedure \n2014-55 , and must continue to report the un-\ndistributed income accrued in their Canadian \nretirement plan on their U.S. federal income tax \nreturn and pay U.S. tax on the undistributed in-\ncome. If these individuals want to make the \nelection, they must seek approval from the IRS.\nRevenue Procedure 2014-55 also provides \nguidance concerning information reporting with \nrespect to interests in certain Canadian retire-\nment plans (including RRSPs and RRIFs). How-\never, the revenue procedure does not affect \nany other reporting obligations that a benefi-\nciary or annuitant of a Canadian retirement plan \n(including RRSPs and RRIFs) may have, in-\ncluding the requirement to file a Form 8938, \nStatement of Specified Foreign Financial As-\nsets, and FinCEN Form 114, Report of Foreign \nBank and Financial Accounts (FBAR).\nFor more information on the election and in-\nformation reporting requirements, see Revenue \nProcedure 2014-55. Information on FinCEN \nForm \n114 \nis \navailable \nat \nbsaefiling.fincen.treas.gov/\nNoRegFBARFiler.html.\nAnnuities. An annuity is a stated sum payable \nperiodically at stated times, during life, or during \na specified number of years, under an obliga-\ntion to make the payments in return for ade-\nquate and full consideration (other than serv-\nices rendered). Annuities do not include:\nNon-periodic payments, or\nAn annuity the cost of which was deducti-\nble for tax purposes.\nSpecial rules. Special rules apply to pensions \nand annuities with respect to:\nShort-term assignments,\nCross-border commuters, and\nIndividuals who participate in a Canadian \nqualifying plan.\nGenerally, distributions in such cases are \ndeemed to be earned in the country in which \nthe plan is established, without regard to where \nthe services were rendered.\nSocial security benefits. U.S. social security \nbenefits paid to a resident of Canada are taxed \nin Canada as if they were benefits under the \nCanada Pension Plan, except that 15% of the \namount of the benefit is exempt from Canadian \ntax.\nAlimony. Alimony and similar amounts (includ-\ning child support payments) from Canadian \nsources paid to U.S. residents are exempt from \nCanadian tax. For purposes of U.S. tax, these \namounts are excluded from income to the same \nextent they would be excluded from income in \nCanada if the recipient was a Canadian resi-\ndent.\nInvestment Income\nFrom Canadian\nSources\nThe treaty provides beneficial treatment for cer-\ntain items of Canadian source income that re-\nsult from an investment of capital.\nDividends (Article X). For Canadian source \ndividends received by U.S. residents, the Cana-\ndian income tax generally may not be more \nthan 15%.\nA 5% rate applies to intercorporate divi-\ndends paid from a subsidiary to a parent corpo-\nration owning at least 10% of the subsidiary's \nvoting stock. However, a 10% rate applies if the \npayer of the dividend is a nonresident-owned \nCanadian investment corporation.\nThese rates do not apply if the owner of the \ndividends carries on, or has carried on, a busi-\nness in Canada through a permanent establish-\nment and the holding on which the income is \npaid is effectively connected with that perma-\nnent establishment.\nInterest (Article XI). Generally, Canadian \nsource interest received by U.S. residents is ex-\nempt from Canadian income tax.\nThe exemption does not apply if the owner \nof the interest carries on, or has carried on, a \nbusiness in Canada through a permanent es-\ntablishment and the debt on which the income \nis paid is effectively connected with that perma-\nnent establishment.\nGains from the sale of property (Article \nXIII). Generally, gains from the sale of personal \nproperty by a U.S. resident having no perma-\nnent establishment in Canada are exempt from \nCanadian income tax. However, the exemption \nfrom Canadian tax does not apply to gains real-\nized by U.S. residents on Canadian real prop-\nerty, and on personal property belonging to a \npermanent establishment in Canada.\nPublication 597 (October 2015)\n Page 3\n", "If the property subject to Canadian tax is a \ncapital asset and was owned by the U.S. resi-\ndent on September 26, 1980, not as part of the \nbusiness property of a permanent establish-\nment in Canada, generally the taxable gain is \nlimited to the appreciation after 1984.\nRoyalties (Article XII). The following are ex-\nempt from Canadian tax:\n1. Copyright royalties and other like pay-\nments for the production or reproduction \nof any literary, dramatic, musical, or artistic \nwork (other than payments for motion pic-\ntures and works on film, videotape, or \nother means of reproduction for use in \nconnection with television, which may be \ntaxed at 10%),\n2. Payments for the use of, or the right to \nuse, computer software,\n3. Payments for the use of, or the right to \nuse, any patent or any information con-\ncerning industrial, commercial, or scientific \nexperience (but not within a rental or fran-\nchise agreement), and\n4. Payments for broadcasting as agreed to in \nan exchange of notes between the coun-\ntries.\nThis rate or exemption does not apply if the \nowner of the royalties carries on, or has carried \non, a business in Canada through a permanent \nestablishment and the right or property on \nwhich the income is paid is effectively connec-\nted with that permanent establishment.\nThis exemption (or lower rate) does not ap-\nply to royalties to explore for or to exploit min-\neral deposits, timber, and other natural resour-\nces.\nOther Income\nGenerally, Canadian source income that is not \nspecifically mentioned in the treaty, may be \ntaxed by Canada.\nGambling losses. Canadian residents may \ndeduct gambling losses in the U.S. against \ngambling winnings in the U.S. in the same man-\nner as a U.S. resident.\nCharitable Contributions\nUnited States income tax return. Under Arti-\ncle XXI, you may deduct contributions to certain \nqualified Canadian charitable organizations on \nyour United States income tax return. Besides \nbeing subject to the overall limits applicable to \nall your charitable contributions under U.S. tax \nlaw, your charitable contributions to Canadian \norganizations (other than contributions to a col-\nlege or university at which you or a member of \nyour family is or was enrolled) are subject to the \nU.S. percentage limits on charitable contribu-\ntions, applied to your Canadian source income. \nIf your return does not include gross income \nfrom Canadian sources, charitable contribu-\ntions to Canadian organizations are generally \nnot deductible.\nExample. You are a U.S. citizen living in \nCanada. You have both U.S. and Canadian \nsource income. During your tax year, you con-\ntribute to Canadian organizations that would \nqualify as charitable organizations under U.S. \ntax law if they were U.S. organizations.\nTo figure the maximum amount of the contri-\nbution to Canadian organizations that you can \ndeduct on your U.S. income tax return, multiply \nyour adjusted gross income from Canadian \nsources by the percentage limit that applies to \ncontributions under U.S. income tax law. Then \ninclude this amount on your return along with all \nyour domestic charitable contributions, subject \nto the appropriate percentage limit required for \ncontributions under U.S. income tax law. The \nappropriate percentage limit for U.S. tax purpo-\nses is applied to your total adjusted gross in-\ncome from all sources.\nQualified charities. These Canadian or-\nganizations must meet the qualifications that a \nU.S. charitable organization must meet under \nU.S. tax law. Usually an organization will notify \nyou if it qualifies. For further information on \ncharitable contributions and the U.S. percent-\nage limits, see Pub. 526, Charitable Contribu-\ntions.\nCanadian income tax return. Under certain \nconditions, contributions to qualified U.S. chari-\ntable organizations may also be claimed on \nyour Canadian income tax return if you are a \nCanadian resident.\nIncome Tax Credits\nThe treaty contains a credit provision (Article \nXXIV) for the elimination of double taxation. In \ngeneral, the United States and Canada both al-\nlow a credit against their income tax for the in-\ncome tax paid to the other country on income \nfrom sources in that other country.\nFor detailed discussions of the U.S. income \ntax treatment of tax paid to foreign countries, \nsee Pub. 514, Foreign Tax Credit for Individu-\nals.\nCompetent Authority \nAssistance\nUnder Article XXVI, a U.S. citizen or resident \ncan request assistance from the U.S. compe-\ntent authority when the actions of Canada, the \nUnited States, or both, potentially result in dou-\nble taxation or taxation contrary to the treaty. \nThe U.S. competent authority may then consult \nwith the Canadian competent authority to deter-\nmine if the double taxation or denial of treaty \nbenefits in question can be avoided. If the com-\npetent authorities are not able to reach agree-\nment in a case, binding arbitration proceedings \nmay apply.\nGenerally, you should file a competent au-\nthority request promptly after a competent au-\nthority issue arises or is likely to arise. Under \ncertain circumstances, a competent authority \nrequest or a treaty notification must be filed \nwithin a certain time limit.\nFor requirements to file, and information that \nshould be included in, a competent authority re-\nquest, see Revenue Procedure 2015-40, \n2015-35 I.R.B. 236, available at www.irs.gov/\nirb/2015-35_IRB/ar10.html#d0e1688. \nAddi-\ntional information is available at www.irs.gov/\nIndividuals/International-Taxpayers/Tax-\nTreaties.\nYour competent authority request should be \naddressed to:\nDeputy Commissioner (International)\nLarge Business and International Division\nInternal Revenue Service\n1111 Constitution Ave., NW\nWashington, D.C. 20224\nSE:LB:IN:ADCI:TAIT:M4-365\n(Attention: TAIT)\nAll mail should be sent to this mailing ad-\ndress, including regular mail, express mail, \novernight mail, and mail sent by USPS, FedEx, \nUPS, or any other carrier.\nIn addition to a timely request for assistance, \nyou should take the following measures:\nFile a timely protective claim for credit or \nrefund of U.S. taxes on Form 1040X, Form \n1120X, or amended Form 1041, whichever \nis appropriate. This will, among other \nthings, give you the benefit of a foreign tax \ncredit in case you do not qualify for the \ntreaty benefit in question. For figuring this \ncredit, attach either Form 1116, Foreign \nTax Credit (Individual, Estate, or Trust), or \nForm 1118, Foreign Tax Credit—Corpora-\ntions, as appropriate. Attach your protec-\ntive claim to your request for competent \nauthority assistance.\nTake appropriate action under Canadian \nprocedures to avoid the lapse or termina-\ntion of your right of appeal under Canadian \nincome tax law.\nText of Treaty\nYou can get the text of the U.S.-Canada income \ntax treaty at IRS.gov. Enter “Tax Treaties” in the \nsearch box. Click on “United States Income Tax \nTreaties–A to Z.”\nHow To Get Tax Help\nYou can get help with unresolved tax issues, or-\nder free publications and forms, ask tax ques-\ntions, and get information from the IRS in sev-\neral ways.\nYou can access IRS.gov 24 hours a \nday, 7 days a week.\nYou can call the IRS for help at (267) \n941-1000 (not a toll-free call).\nPage 4 \nPublication 597 (October 2015)\n", "For answers to technical or account \nquestions, you can write to:\n \nInternal Revenue Service\nInternational Section\nPhiladelphia, PA 19255-0525\nCanadian Taxation\nYou can get information on Canadian taxation \nfrom the Canada Revenue Agency.\nYou can access the Canada Revenue \nAgency at www.cra-arc.gc.ca.\nYou can contact the Canada Revenue \nAgency for help at 1-800-959-8281 \n(from anywhere in Canada and the \nUnited States).\nPublication 597 (October 2015)\n Page 5\n" ]
p4772vn.pdf	0815 Publ 4772 (VN) (PDF)	https://www.irs.gov/pub/irs-pdf/p4772vn.pdf	[ "Publication 4772 (VN) (Rev. 8-2015) Catalog Number 53421R Department of the Treasury Internal Revenue Service www.irs.gov\nAi dám bảo rằng dạo này quý vị sẽ không còn có được cơ hội?\nQuý vị hay con của quý vị có phải là sinh viên đại học bán thời gian không? Nếu câu trả lời là có, thì một chương \ntrình gọi là Cơ Hội Tín Dụng Của Sở Thuế Nước Mỹ (American Opportunity Tax Credit) có thể mang đến cho quý vị \nmột cơ hội – Chương trình này dành cho bốn năm đầu tiên của đại học.\nMặt dù quý vị làm không đủ tiền để phải đóng thuế thì quý vị vẫn có thể có đủ điều kiện cho chương trình này. \nSố tiền quý vị trả học phí, phí tổn, và tài liệu sách vở có thể giúp cho quý vị đủ điều kiện để xin được tín dụng \n(credits) giá trị đến $2,500. Tuy nhiên, quý vị phải hoàn tất Mẫu Đơn 8863 (form 8863) và khai thuế để xin tín \ndụng.\nQuý vị không cần phải học một lớp kế toán để biết rằng đi học đại học rất là có lợi.\nQuý vị vào www.irs.gov/Individuals/AOTC và đọc Ấn Bản 970, Quyền Lợi Thuế cho Giáo Dục, để biết thêm chi tiết.\nHãy Nắm \nLấy Cơ Hội\n" ]
p4772kr.pdf	0815 Publ 4772 (KR) (PDF)	https://www.irs.gov/pub/irs-pdf/p4772kr.pdf	[ "누가 요즈음 세금 혜택을 받을 수 없다고 말합니까?\n귀하나 자녀가 하프타임(half-time) 대학생입니까? 그렇다면 미국 기회 세액 공제(American Opportunity \nTax Credit)를 통해 원하는 혜택을 받을 수도 있습니다. 이는 처음 4년간의 대학교 재학시기 동안 이용할 수 \n있습니다.\n세금을 납부할 만큼 충분한 수입이 없더라도 혜택이 주어질 수 있습니다. 학비, 수수료 또는 교재를 위해 \n지불한 금액에 대해 세액 공제를 받을 수 있습니다. 세액 공제 금액은 최대 2,500 달러입니다. 하지만 세액 \n공제를 받으려면 양식 8863을 작성하여 보고서를 제출해야 합니다.\n대학가는 것이 득이 된다는 것을 알기 위해 회계 과목을 수강할 필요는 없습니다.\n자세한 내용은 www.irs.gov/Individuals/AOTC 를 방문하여 간행물 970, 교육 세제 혜택을 참고하십시오.\nPublication 4772 (KR) (Rev. 8-2015) Catalog Number 53419F Department of the Treasury Internal Revenue Service www.irs.gov\n세금\n혜택의 기회\n" ]
p4772ru.pdf	0815 Publ 4772 (RU) (PDF)	https://www.irs.gov/pub/irs-pdf/p4772ru.pdf	[ "Publication 4772 (RU) (Rev. 8-2015) Catalog Number 53420G Department of the Treasury Internal Revenue Service www.irs.gov\nКто сказал, что в наши дни нельзя облегчить себе жизнь?\nУчитесь ли вы или ваш ребенок на заочном или вечернем отделении вуза? Если да, то налоговый \nвычет в рамках программы “The American Opportunity Credit” может дать вам долгожданный шанс – он \nпредоставляется на первые четыре года обучения в высшем учебном заведении. \nДаже если вы зарабатываете недостаточно, чтобы платить налоги, вы все равно, возможно, имеете право \nна получение этой льготы. Налоговый вычет может распространяться на плату за обучение, разные сборы \nи стоимость учебных материалов. Сумма налогового вычета составляет до $2,500. Однако для того, чтобы \nполучить налоговый вычет, вам придется заполнить Форму 8863 и подать декларацию.\nНе нужно быть бухгалтером, чтобы оценить выгоды высшего образования. \nДля получения дополнительной информации посетите сайт www.irs.gov/Individuals/AOTC и ознакомьтесь \nс Публикацией 970, «Налоговые льготы при получении образования» (Tax Benefits for Education).\nОблегчите \nсебе ношу\n" ]
p4772cn.pdf	0815 Publ 4772 (CN) (PDF)	https://www.irs.gov/pub/irs-pdf/p4772cn.pdf	[ "Publication 4772 (CN) (Rev. 8-2015) Catalog Number 53418U Department of the Treasury Internal Revenue Service www.irs.gov\n誰說您在目前不能減輕負擔？\n您或是您的子女正在大學讀半天嗎？如果您的回答是肯定的，美國機會稅收抵免（The \nAmerican Opportunity Tax Credit）提供給最初四年的大學教育，可以幫您減輕負擔。\n即使您賺的錢不足以繳稅，您還是有可能合格。您為學費、雜費和課程教材支付的費用也許可\n以獲得這項稅收抵免。抵免價值高達2,500美元。然而，您必須填寫8863表並且申報稅表，才\n能申請抵免。\n您不需要上會計課才知道讀大學多有價值。\n欲瞭解詳情，請瀏覽 www.irs.gov/Individuals/AOTC 及閱讀970號刊物【教育的稅務優惠】\n（Tax Benefits for Education）。\n減輕負擔\n" ]
f9210.pdf	0715 Form 9210 (PDF)	https://www.irs.gov/pub/irs-pdf/f9210.pdf	[ "Catalog Number 11842U\nwww.irs.gov\nForm 9210 (Rev. 7-2015)\nForm 9210 \n(July 2015)\nDepartment of the Treasury - Internal Revenue Service\nAlien Status Questionnaire\nTaxpayer's name and address\nIn reply refer to:\nTax year\nLast four digits of Social Security Number\nPrincipal place of employment\nFurnish the following information concerning your alien status in the United States during the above tax year.\n1. Name of country of which you are now a citizen or subject\n2. Name of country in which you claimed residence during the above tax year\n3. Visa Type (Letter and Number) under which you first entered the United States\n4. List all other Visa Types which you held (Letter and Number), and dates obtained, if different than Visa shown in item 3, including Visa \ncurrently held\nVisa Type\nDate Obtained\n5. For what reason did you come to the United States\nEducation\nWork\nVacation\nTeaching\nForeign government employee\nOther\nIf Other, explain\n6. What was the date of your initial arrival in the United States\n7. How long do you expect to remain in the United States\n8. Did you change your original intention about the length of your stay\nYes\nNo\nIf Yes, explain\n9. Did you ever apply for and/or have been granted lawful permanent residence in the \nUnited States (hold a Green Card)\nYes\nNo\nIf Yes, explain\n10. Did your family accompany you to the United States\nYes\nNo\nNot married\nIf Yes, what type of visa did your family enter the United States on (Number and Letter)\nDid your spouse, or any other member of your family, work in the United States\nYes\nNo\nIf Yes, please furnish us a copy of their U.S. Federal income tax return\n", "Page 2\nCatalog Number 11842U\nwww.irs.gov\nForm 9210 (Rev. 7-2015)\n11. Were you employed in the United States\nYes\nNo\nIf Yes, please complete the following\na. Were there any restrictions on the length of your employment\nYes\nNo\nb. If Yes to a. above, please state what the restrictions were\nc. Name and address of employer\n12. Did you file a foreign income tax return with a foreign country while you were a \nresident in the United States\nYes\nNo\nIf Yes, please provide us with a copy of the foreign tax return\n13. Are you employed in the United States by the same employer for whom you worked \nin the foreign country prior to your move to the United States\nYes\nNo\nNot employed\n14. Did you leave the United States after you first arrived\nYes\nNo\nDid not leave\nIf Yes, please complete the following\nDid you intend to return\nYes\nNo\nWhen did you intend to return?\nYes\nNo\nWhat was the expiration date (including any extensions) of the permit\nDid you obtain a reentry permit\nDid you give up your United States residence when you departed the United States\nYes\nNo\nWhat was the date of your final departure from the United States\nHow much income did you earn outside the United States in the year of your final departure\n15. Please provide us in the space below all the dates of your arrival in, and departures from, the United States from the date you first \narrived in the United States, and the purpose of each departure from the United States\nArrival Date\nDeparture Date\nPurpose\nRemarks\nCertification: Under penalty of perjury, I declare that I have examined this statement and, to the best of my knowledge and belief, it is \ntrue, correct, and complete\nTaxpayer's signature\nDate\nSIGN\n" ]
p1828.pdf	0815 Publ 1828 (PDF)	https://www.irs.gov/pub/irs-pdf/p1828.pdf	[ "Tax Exempt and Government Entities\nEXEMPT ORGANIZATIONS\nTax Guide for \nChurches & Religious \nOrganizations\n501\n(c)(3)\nPublication 1828 (Rev. 8-2015) Catalog Number 21096G Department of the Treasury Internal Revenue Service www.irs.gov\n", "Congress has enacted special tax laws that apply to churches, religious organizations and \nministers in recognition of their unique status in American society and of their rights guaran\nteed by the First Amendment of the Constitution of the United States. Churches and religious \norganizations are generally exempt from income tax and receive other favorable treatment \nunder the tax law; however, certain income of a church or religious organization may be \nsubject to tax, such as income from an unrelated business. \nThe Internal Revenue Service offers this quick reference guide of federal tax law and proce\ndures for churches and religious organizations to help them voluntarily comply with tax rules. \nThe contents of this publication reflect the IRS interpretation of tax laws enacted by Congress, \nTreasury regulations and court decisions. The information given is not comprehensive, \nhowever, and doesn’t cover every situation. Thus, it isn’t intended to replace the law or be the \nsole source of information. The resolution of any particular issue may depend on the specific \nfacts and circumstances of a given taxpayer. In addition, this publication covers subjects on \nwhich a court may have made a decision more favorable to taxpayers than the interpretation \nby the IRS. Until these differing interpretations are resolved by higher court decisions, or in \nsome other way, this publication will present the interpretation of the IRS. \nFor more detailed tax information, the IRS has assistance programs and tax information \nproducts for churches and religious organizations, as noted at the end of this publication. \nMost IRS publications and forms can be downloaded from the IRS website at www.irs.gov. \nSpecialized information can be accessed through the Exempt Organizations (EO) website \nunder the IRS Tax Exempt and Government Entities division at www.irs.gov/eo or by calling \nEO Customer Account Services toll free at 877-829-5500. \nThe IRS considers this publication a living document, one that will be revised to take into \naccount future developments and feedback. Comments on the publication may be submitted \nto the IRS at: \nInternal Revenue Service \n1111 Constitution Avenue, NW \nWashington, DC 20224 Attn: SE:T:C&L \n", "iii\nContents\nIntroduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nTax-Exempt Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nRecognition of Tax-Exempt Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nApplying for Tax-Exempt Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3\nPublic Listing of Tax-Exempt Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\nJeopardizing Tax-Exempt Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\nInurement and Private Benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nSubstantial Lobbying Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nMeasuring Lobbying Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nPolitical Campaign Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7\nUnrelated Business Income Tax (UBIT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\nNet Income Subject to the UBIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\nExamples of Unrelated Trade or Business Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\nTax on Income-Producing Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\nEmployment Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\nSocial Security and Medicare Taxes — Federal Insurance Contributions Act (FICA) . . . . . . 21\nFederal Unemployment Tax Act (FUTA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\nSpecial Rules for Compensation of Ministers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\nWithholding Income Tax for Ministers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\nParsonage or Housing Allowances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\nSocial Security and Medicare Taxes — Federal Insurance Contributions Act (FICA) \nvs. Self-Employment Contributions Act (SECA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23\nPayment of Employee Business Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\nAccountable Reimbursement Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\nNon-accountable Reimbursement Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\n", "iv\nRecordkeeping Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25\nBooks of Accounting and Other Types of Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25\nLength of Time to Retain Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26\nFiling Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27\nInformation and Tax Returns — Forms to File and Due Dates . . . . . . . . . . . . . . . . . . . . . . . . 27\nCharitable Contributions— Substantiation and Disclosure Rules . . . . . . . . . . . . . . . . . 29\nRecordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29\nRecordkeeping Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29\nSubstantiation Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29\nDisclosure Rules that Apply to Quid Pro Quo Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . 30\nExceptions to Disclosure Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30\nSpecial Rules Limiting IRS Authority to Audit a Church . . . . . . . . . . . . . . . . . . . . . . . . . 31\nTax Inquiries and Examinations of Churches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31\nAudit Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32\nGlossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33\nHelp From The IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35\nIRS Tax Publications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35\nIRS Customer Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36\nEO Customer Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36\nEO Website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36\nEO Update . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36\n", "1\nIntroduction\nThis publication explains the benefits and the responsibilities under the federal tax system for \nchurches and religious organizations. The term church is found, but not specifically defined, in \nthe Internal Revenue Code (IRC). The term is not used by all faiths; however, in an attempt to \nmake this publication easy to read, we use it in its generic sense as a place of worship includ\ning, for example, mosques and synagogues. With the exception of the special rules for church \naudits, the use of the term church throughout this publication also includes conventions and \nassociations of churches as well as integrated auxiliaries of a church. \nBecause special tax rules apply to churches, it’s important to distinguish churches from other \nreligious organizations. Therefore, when this publication uses the term “religious organiza\ntions,” it isn’t referring to churches or integrated auxiliaries. Religious organizations that are not \nchurches typically include nondenominational ministries, interdenominational and ecumenical \norganizations, and other entities whose principal purpose is the study or advancement of religion. \nChurches and religious organizations may be legally organized in a variety of ways under state \nlaw, such as unincorporated associations, nonprofit corporations, corporations sole and chari\ntable trusts. \nCertain terms used throughout this publication—church, integrated auxiliary of a church, minis\nter and IRC Section 501(c)(3) — are defined in the Glossary.\n", "2\nTax-Exempt Status\nChurches and religious organizations, like many other charitable organizations, \nqualify for exemption from federal income tax under IRC Section 501(c)(3) and are \ngenerally eligible to receive tax-deductible contributions. To qualify for tax-exempt \nstatus, the organization must meet the following requirements (covered in greater \ndetail throughout this publication): \nn the organization must be organized and operated exclusively for religious, \neducational, scientific or other charitable purposes; \nn net earnings may not inure to the benefit of any private individual or shareholder; \nn no substantial part of its activity may be attempting to influence legislation; \nn the organization may not intervene in political campaigns; and \nn the organization’s purposes and activities may not be illegal or violate \nfundamental public policy. \nRecognition of Tax-Exempt Status \nAutomatic Exemption for Churches \nChurches that meet the requirements of IRC Section 501(c)(3) are automatically \nconsidered tax exempt and are not required to apply for and obtain recognition of \ntax-exempt status from the IRS. \nAlthough there is no requirement to do so, many churches seek recognition of \ntax-exempt status from the IRS because this recognition assures church leaders, \nmembers and contributors that the church is recognized as exempt and qualifies \nfor related tax benefits. For example, contributors to a church that has been \nrecognized as tax exempt would know that their contributions generally are \ntax-deductible. \nChurch Exemption Through a Central/Parent Organization \nA church with a parent organization may wish to contact the parent to see if it \nhas a group ruling. If the parent holds a group ruling, then the IRS may already \nrecognize the church as tax exempt. Under the group exemption process, the \nparent organization becomes the holder of a group ruling that identifies other \naffiliated churches or other affiliated organizations. A church is recognized as tax \nexempt if it is included in a list provided by the parent organization. If the church \nor other affiliated organization is included on the list, it doesn’t need to take further \naction to obtain recognition of tax-exempt status. \nAn organization that isn’t covered under a group ruling should contact its parent \norganization to see if it’s eligible to be included in the parent’s application for \nthe group ruling. For general information on the group exemption process, see \nPublication 4573, Group Exemptions, and Revenue Procedure 80-27, 1980-1 C.B. 677. \n", "3\nReligious Organizations \nUnlike churches, religious organizations that wish to be tax exempt generally must \napply to the IRS for tax-exempt status unless their gross receipts do not normally \nexceed $5,000 annually. \nApplying for Tax-Exempt Status \nEmployer Identification Number (EIN) \nEvery tax-exempt organization, including a church, should have an employer iden\ntification number whether or not the organization has any employees. There are \nmany instances in which an EIN is necessary. For example, a church needs an EIN \nwhen it opens a bank account, to be listed as a subordinate in a group ruling or if \nit files returns with the IRS (for example, Forms W-2, 1099, 990-T). \nAn organization may obtain an EIN by filing Form SS-4, Application for Employer \nIdentification Number, according to its instructions. If the organization is submitting \nIRS Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of \nthe Internal Revenue Code, Form SS-4 should be included with the application. \nApplication Form \nWhen applying for recognition as tax exempt under IRC Section 501(c)(3), \nchurches and some religious organizations must use Form 1023. Smaller religious \norganizations may be eligible to use Form 1023-EZ, Streamlined Application for \nRecognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code\nA religious organization generally must submit its application within 27 months \nfrom the end of the month in which the organization is formed to be considered tax \nexempt and qualified to receive deductible contributions as of the date the organi\nzation was formed. On the other hand, a church may obtain recognition of exemp\ntion from the date of its formation as a church, even though that date may be prior \nto 27 months from the end of the month in which its application is submitted. \nCost of applying for exemption. The IRS is required to collect a non-refundable \nfee from any organization seeking a determination of tax-exempt status under IRC \nSection 501(c)(3). Although churches are not required by law to file an application \nfor exemption, if they choose to do so voluntarily, they’re required to pay the fee for \ndetermination. \nThe fee must be submitted with Form 1023; otherwise, the application will be \nreturned to the submitter. Fees change periodically. The most recent user fee can \nbe found at the Exempt Organizations (EO) website under the IRS Tax Exempt and \nGovernment Entities Division via www.irs.gov/eo (key word “user fee”) or by calling \nEO Customer Account Services toll-free at 877-829-5500. \n", "4\nIRS Approval of Exemption Application \nIf the application for tax-exempt status is approved, the IRS will notify the \norganization of its status, any requirement to file an annual information return and \nits eligibility to receive deductible contributions. The IRS does not assign a special \nnumber or other identification as evidence of an organization’s tax-exempt status. \nPublic Listing of Tax-Exempt Organizations \nExempt Organizations Select Check is an online search tool that allows users to \nsearch for organizations that are eligible to receive tax-deductible charitable \ncontributions. Note that not every organization that is eligible to receive tax-deductible \ncontributions is listed on Select Check. For example, churches that have not applied \nfor recognition of tax-exempt status are not included in the publication. Only the parent \norganization in a group ruling is included by name on Select Check.\nSelect Check also allows users to search for organizations whose tax-exempt \nstatus has been automatically revoked because they have not met their annual \nfiling requirement for three consecutive years. In addition, users may search Select \nCheck for organizations that have filed a Form 990-N (e-Postcard) annual electronic \nnotice.\nIf you have questions about listing an organization, correcting an erroneous entry \nor deleting a listing on Select Check, contact EO Customer Account Services \ntoll-free at 877-829-5500.\nJeopardizing Tax-Exempt Status\nAll IRC Section 501(c)(3) organizations, including churches and religious \norganizations, must abide by certain rules: \nn their net earnings may not inure to any private shareholder or individual; \nn they must not provide a substantial benefit to private interests;\nn they must not devote a substantial part of their activities to attempting to \ninfluence legislation; \nn they must not participate in, or intervene in, any political campaign on behalf of \n(or in opposition to) any candidate for public office; and \nn the organization’s purposes and activities may not be illegal or violate \nfundamental public policy. \n", "5\nInurement and Private Benefit \nInurement to Insiders \nChurches and religious organizations, like all exempt organizations under IRC \nSection 501(c)(3), are prohibited from engaging in activities that result in inurement \nof the church’s or organization’s income or assets to insiders (such as persons \nhaving a personal and private interest in the activities of the organization). Insiders \ncould include the minister, church board members, officers, and in certain circum\nstances, employees. Examples of prohibited inurement include the payment of \ndividends, the payment of unreasonable compensation to insiders and transferring \nproperty to insiders for less than fair market value. The prohibition against \ninurement to insiders is absolute; therefore, any amount of inurement is, poten\ntially, grounds for loss of tax-exempt status. In addition, the insider involved may \nbe subject to excise tax. See the following section on Excess benefit transactions. \nNote that prohibited inurement doesn’t include reasonable payments for services \nrendered, payments that further tax-exempt purposes or payments made for the \nfair market value of real or personal property. \nExcess benefit transactions. In cases where an IRC Section 501(c)(3) organiza\ntion provides an excess economic benefit to an insider, both the organization and \nthe insider have engaged in an excess benefit transaction. The IRS may impose an \nexcise tax on any insider who improperly benefits from an excess benefit transac\ntion, as well as on organization managers who participate in the transaction know\ning that it’s improper. An insider who benefits from an excess benefit transaction \nmust return the excess benefits to the organization. Detailed rules on excess \nbenefit transactions are contained in the Code of Federal Regulations, Title 26, \nsections 53.4958-0 through 53.4958-8. \nPrivate Benefit \nAn IRC Section 501(c)(3) organization’s activities must be directed exclusively \ntoward charitable, educational, religious or other exempt purposes. The organiza\ntion’s activities may not serve the private interests of any individual or organization. \nRather, beneficiaries of an organization’s activities must be recognized objects of \ncharity (such as the poor or the distressed) or the community at large (for exam\nple, through the conduct of religious services or the promotion of religion). Private \nbenefit is different from inurement to insiders. Private benefit may occur even if \nthe persons benefited are not insiders. Also, private benefit must be substantial to \njeopardize tax-exempt status. \n", "6\nSubstantial Lobbying Activity \nIn general, no organization, including a church, may qualify for IRC Section \n501(c)(3) status if a substantial part of its activities is attempting to influence legis\nlation (commonly known as lobbying). An IRC Section 501(c)(3) organization may \nengage in some lobbying, but too much lobbying activity risks loss of tax-exempt \nstatus. \nLegislation includes action by Congress, any state legislature, any local council or \nsimilar governing body, with respect to acts, bills, resolutions or similar items (such \nas legislative confirmation of appointive offices), or by the public in a referendum, \nballot initiative, constitutional amendment or similar procedure. It doesn’t include \nactions by executive, judicial or administrative bodies. \nA church or religious organization will be regarded as attempting to influence \nlegislation if it contacts, or urges the public to contact, members or employees of \na legislative body for the purpose of proposing, supporting or opposing legislation, \nor if the organization advocates the adoption or rejection of legislation. \nChurches and religious organizations may, however, involve themselves in issues \nof public policy without the activity being considered as lobbying. For example, \nchurches may conduct educational meetings, prepare and distribute educational \nmaterials, or otherwise consider public policy issues in an educational manner \nwithout jeopardizing their tax-exempt status. \nMeasuring Lobbying Activity \nSubstantial part test. Whether a church’s or religious organization’s attempts to \ninfluence legislation constitute a substantial part of its overall activities is deter\nmined on the basis of all the pertinent facts and circumstances in each case. The \nIRS considers a variety of factors, including the time devoted (by both compen\nsated and volunteer workers) and the expenditures devoted by the organization \nto the activity, when determining whether the lobbying activity is substantial. \nChurches must use the substantial part test since they aren’t eligible to use the \nexpenditure test described in the next section. \nUnder the substantial part test, a church or religious organization that conducts \nexcessive lobbying activity in any taxable year may lose its tax-exempt status, \nresulting in all its income being subject to tax. In addition, a religious organization \nis subject to an excise tax equal to five percent of its lobbying expenditures for the \nyear in which it ceases to qualify for exemption. Further, a tax equal to five percent \nof the lobbying expenditures for the year may be imposed against organization \nmanagers, jointly and severally, who agree to the making of such expenditures \nknowing that the expenditures would likely result in loss of tax-exempt status. \n", "7\nExpenditure test. Although churches aren’t eligible, religious organizations may \nelect the expenditure test under IRC Section 501(h) as an alternative method for \nmeasuring lobbying activity. Under the expenditure test, the extent of an organiza\ntion’s lobbying activity won’t jeopardize its tax-exempt status, provided its \nexpenditures, related to the activity, do not normally exceed an amount specified \nin IRC Section 4911. This limit is generally based on the organization’s size and \nmay not exceed $1,000,000. \nReligious organizations electing to use the expenditure test must file IRS Form \n5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To \nMake Expenditures To Influence Legislation, at any time during the tax year for which \nit is to be effective. The election remains in effect for succeeding years unless it’s \nrevoked by the organization. Revocation of the election is effective beginning with \nthe year following the year in which the revocation is filed. Religious organizations \nmay wish to consult their tax advisors to determine their eligibility for, and the \nadvisability of, electing the expenditure test. \nUnder the expenditure test, a religious organization that engages in excessive \nlobbying activity over a four-year period may lose its tax-exempt status, making \nall its income for that period subject to tax. Should the organization exceed its lob\nbying expenditure dollar limit in a particular year, it must pay an excise tax equal to \n25 percent of the excess. \nPolitical Campaign Activity\nUnder the Internal Revenue Code, all IRC Section 501(c)(3) organizations, includ\ning churches and religious organizations, are absolutely prohibited from directly or \nindirectly participating in, or intervening in, any political campaign on behalf of (or \nin opposition to) any candidate for elective public office. Contributions to political \ncampaign funds or public statements of position (verbal or written) made by or on \nbehalf of the organization in favor of (or in opposition to) any candidate for public \noffice clearly violate the prohibition against political campaign activity. Violation \nof this prohibition may result in denial or revocation of tax-exempt status and the \nimposition of excise tax.\nCertain activities or expenditures may not be prohibited depending on the facts \nand circumstances. For example, certain voter education activities (including \nthe presentation of public forums and the publication of voter education guides) \nconducted in a non-partisan manner do not constitute prohibited political \ncampaign activity. In addition, other activities intended to encourage people to \nparticipate in the electoral process, such as voter registration and get-out-the-vote \ndrives, would not constitute prohibited political campaign activity if conducted in a \nnon-partisan manner. On the other hand, voter education or registration activities \nwith evidence of bias that: (a) would favor one candidate over another; (b) oppose \na candidate in some manner; or (c) have the effect of favoring a candidate or \ngroup of candidates, will constitute prohibited participation or intervention.\n", "8\nIndividual Activity by Religious Leaders\nThe political campaign activity prohibition isn’t intended to restrict free expression \non political matters by leaders of churches or religious organizations speaking for \nthemselves, as individuals. Nor are leaders prohibited from speaking about impor\ntant issues of public policy. However, for their organizations to remain tax exempt \nunder IRC Section 501(c)(3), religious leaders can’t make partisan comments in \nofficial organization publications or at official church functions. To avoid potential \nattribution of their comments outside of church functions and publications, reli\ngious leaders who speak or write in their individual capacity are encouraged to \nclearly indicate that their comments are personal and not intended to represent \nthe views of the organization. The following are examples of situations involving \nendorsements by religious leaders. \nEXAMPLE 1 \nMinister A is the minister of Church J, a Section 501(c)(3) organization, and is well known in the com\nmunity. With their permission, Candidate T publishes a full-page ad in the local newspaper listing five \nprominent ministers who have personally endorsed Candidate T, including Minister A. Minister A is \nidentified in the ad as the minister of Church J. The ad states, “Titles and affiliations of each individual \nare provided for identification purposes only.” The ad is paid for by Candidate T’s campaign committee. \nSince the ad was not paid for by Church J, the ad is not otherwise in an official publication of Church \nJ, and the endorsement is made by Minister A in a personal capacity, the ad doesn’t constitute political \ncampaign intervention by Church J. \nEXAMPLE 2 \nMinister B is the minister of Church K, a Section 501(c)(3) organization, and is well known in the com\nmunity. Three weeks before the election, he attends a press conference at Candidate V’s campaign \nheadquarters and states that Candidate V should be re-elected. Minister B doesn’t say he is speaking \non behalf of Church K. His endorsement is reported on the front page of the local newspaper and he is \nidentified in the article as the minister of Church K. Because Minister B didn’t make the endorsement at \nan official church function, in an official church publication or otherwise use the church’s assets, and \ndid not state that he was speaking as a representative of Church K, his actions didn’t constitute political \ncampaign intervention by Church K.\nEXAMPLE 3 \nMinister C is the minister of Church I, a Section 501(c)(3) organization. Church I publishes a monthly \nchurch newsletter that is distributed to all church members. In each issue, Minister C has a column titled \n“My Views.” The month before the election, Minister C states in the “My Views” column, “It is my per\nsonal opinion that Candidate U should be re-elected.” For that one issue, Minister C pays from his per\nsonal funds the portion of the cost of the newsletter attributable to the “My Views” column. Even though \nhe paid part of the cost of the newsletter, the newsletter is an official publication of the church. Because \nthe endorsement appeared in an official publication of Church I, it constitutes political campaign inter\nvention by Church I.\nEXAMPLE 4 \nMinister D is the minister of Church M, a Section 501(c)(3) organization. During regular services of \nChurch M shortly before the election, Minister D preached on a number of issues, including the impor\ntance of voting in the upcoming election, and concluded by stating, “It is important that you all do your \nduty in the election and vote for Candidate W.” Because Minister D’s remarks indicating support for \nCandidate W were made during an official church service, they constitute political campaign intervention \nby Church M. \n", "9\nIssue Advocacy vs. Political Campaign Intervention \nLike other Section 501(c)(3) organizations, some churches and religious organi\nzations take positions on public policy issues, including issues that divide candi\ndates in an election for public office. However, 501(c)(3) organizations must avoid \nany issue advocacy that functions as political campaign intervention. Even if a \nstatement does not expressly tell an audience to vote for or against a specific can\ndidate, an organization delivering the statement is at risk of violating the political \ncampaign intervention prohibition if there is any message favoring or opposing \na candidate. A statement can identify a candidate not only by stating the candi\ndate’s name but also by other means such as showing a picture of the candidate, \nreferring to political party affiliations or other distinctive features of a candidate’s \nplatform or biography. All the facts and circumstances need to be considered to \ndetermine if the advocacy is political campaign intervention. \nKey factors in determining whether a communication results in political campaign \nintervention include: \n■ whether the statement identifies one or more candidates for a given public office,\n■ whether the statement expresses approval or disapproval for one or more \ncandidates’ positions or actions, \n■ whether the statement is delivered close in time to the election, \n■ whether the statement makes reference to voting or an election, \n■ whether the issue addressed in the communication has been raised as an issue \ndistinguishing candidates for a given office, \n■ whether the communication is part of an ongoing series of communications by \nthe organization on the same issue that are made independent of the timing of any \nelection, and \n■ whether the timing of the communication and identification of the candidate are \nrelated to a non-electoral event such as a scheduled vote on specific legislation by \nan officeholder who also happens to be a candidate for public office. \nA communication is particularly at risk of political campaign intervention when \nit makes reference to candidates or voting in a specific upcoming election. \nNevertheless, the communication must still be considered in context before \narriving at any conclusions. \n", "10\nEXAMPLE 1 \nChurch O, a Section 501(c)(3) organization, prepares and finances a full-page newspaper advertisement \nthat is published in several large circulation newspapers in State V shortly before an election in which \nSenator C is the incumbent candidate for nomination in a party primary. The advertisement states that \na pending bill in the United States Senate would provide additional opportunities for State V residents \nto participate in faith-based programs by providing funding to such church-affiliated programs. The \nadvertisement ends with the statement “Call or write Senator C to tell him to vote for this bill, despite his \nopposition in the past.” Funding for faith-based programs hasn’t been raised as an issue distinguishing \nSenator C from any opponent. The bill is scheduled for a vote before the election. The advertisement \nidentifies Senator C’s position as contrary to O’s position. Church O has not violated the political cam\npaign intervention prohibition. The advertisement doesn’t mention the election or the candidacy of \nSenator C or distinguish Senator C from any opponent. The timing of the advertising and the identifi\ncation of Senator C are directly related to a vote on the identified legislation. The candidate identified, \nSenator C, is an officeholder who is in a position to vote on the legislation.\nEXAMPLE 2 \nChurch R, a Section 501(c)(3) organization, prepares and finances a radio advertisement urging an \nincrease in state funding for faith-based education in State X, which requires a legislative appropriation. \nGovernor E is the governor of State X. The radio advertisement is first broadcast on several radio sta\ntions in State X beginning shortly before an election in which Governor E is a candidate for re-election. \nThe advertisement is not part of an ongoing series of substantially similar advocacy communications \nby Church R on the same issue. The advertisement cites numerous statistics indicating that faith-based \neducation in State X is under funded. Although the advertisement doesn’t say anything about Governor \nE’s position on funding for faith-based education, it ends with “Tell Governor E what you think about \nour under-funded schools.” In public appearances and campaign literature, Governor E’s opponent has \nmade funding of faith-based education an issue in the campaign by focusing on Governor E’s veto of \nan income tax increase to increase funding for faith-based education. At the time the advertisement is \nbroadcast, no legislative vote or other major legislative activity is scheduled in the State X legislature \non state funding of faith-based education. Church R has violated the political campaign prohibition. The \nadvertisement identifies Governor E, appears shortly before an election in which Governor E is a can\ndidate, is not part of an ongoing series of substantially similar advocacy communications by Church R \non the same issue, is not timed to coincide with a non-election event such as a legislative vote or other \nmajor legislative action on that issue, and takes a position on an issue that the opponent has used to \ndistinguish himself from Governor E. \nEXAMPLE 3 \n Candidate A and Candidate B are candidates for the state senate in District W of State X. The issue of \nState X funding for a faith-based indigent hospital care in District W is a prominent issue in the cam\npaign. Both candidates have spoken out on the issue. Candidate A supports funding the care; Candidate \nB opposes the project and supports increasing State X funding for public hospitals instead. P is the \nhead of the board of elders at Church C, a Section 501(c)(3) organization located in District W. At C’s \nannual fundraising dinner in District W, which takes place in the month before the election, P gives a \nlong speech about health care issues, including the issue of funding for faith-based programs. P doesn’t \nmention the name of any candidate or any political party. However, at the end of the speech, P states, \n“For those of you who care about quality of life in District W and the desire of our community for health \ncare responsive to their faith, there is a very important choice coming up next month. We need more \nfunding for health care. Increased public hospital funding won’t make a difference. You have the power \nto respond to the needs of this community. Use that power when you go to the polls and cast your vote \nin the election for your state senator.” C has violated the political campaign intervention prohibition \nas a result of P’s remarks at C’s official function shortly before the election, in which P referred to the \nupcoming election after stating a position on a prominent issue in a campaign that distinguishes the \ncandidates.\n", "11\nInviting a Candidate to Speak \nDepending on the facts and circumstances, a church or religious organization may \ninvite political candidates to speak at its events without jeopardizing its tax-exempt \nstatus. Political candidates may be invited in their capacity as candidates, or indi\nvidually (not as candidates). Candidates may also appear without an invitation at \norganization events that are open to the public. \nSpeaking as a candidate. Like any other IRC Section 501(c)(3) organization, \nwhen a candidate is invited to speak at a church or religious organization event as \na political candidate, factors in determining whether the organization participated \nor intervened in a political campaign include: \nn whether the church provides an equal opportunity to the political candidates \nseeking the same office, \nn whether the church indicates any support of or opposition to the candidate. This \nshould be stated explicitly when the candidate is introduced and in communica\ntions concerning the candidate’s appearance, \nn whether any political fundraising occurs, \nn whether the individual is chosen to speak solely for reasons other than candi\ndacy for public office, \nn whether the organization maintains a nonpartisan atmosphere on the premises \nor at the event where the candidate is present, and \nn whether the organization clearly indicates the capacity in which the candidate is \nappearing and does not mention the individual’s political candidacy or the upcom\ning election in the communications announcing the candidate’s attendance at \nthe event. \nEqual opportunity to participate. Like any other Section 501(c)(3) organization, \nin determining whether candidates are given an equal opportunity to participate, a \nchurch or religious organization should consider the nature of the event to which \neach candidate is invited, in addition to the manner of presentation. For exam\nple, a church or religious organization that invites one candidate to speak at its \nwell attended annual banquet, but invites the opposing candidate to speak at a \nsparsely attended general meeting, will likely be found to have violated the political \ncampaign prohibition, even if the manner of presentation for both speakers is oth\nerwise neutral. \nPublic forum. Sometimes a church or religious organization invites several \ncandidates to speak at a public forum. A public forum involving several candi\ndates for public office may qualify as an exempt educational activity. However, if \nthe forum is operated to show a bias for or against any candidate, then the forum \nwould be prohibited campaign activity, as it would be considered intervention or \n", "12\nparticipation in a political campaign. When an organization invites several candi\ndates to speak at a forum, it should consider: \nn whether questions for the candidate are prepared and presented by an indepen\ndent nonpartisan panel;\nn whether the topics discussed by the candidates cover a broad range of issues \nthat the candidates would address if elected to the office sought and are of interest \nto the public; \nn whether each candidate is given an equal opportunity to present his or her views \non the issues discussed; \nn whether the candidates are asked to agree or disagree with positions, agendas, \nplatforms or statements of the organization; and \nn whether a moderator comments on the questions or otherwise implies approval \nor disapproval of the candidates. \nA candidate may seek to reassure the organization that it’s permissible for the \norganization to do certain things in connection with the candidate’s appearance. \nAn organization in this position should keep in mind that the candidate may not \nbe familiar with the organization’s tax-exempt status and that the candidate may \nbe focused on compliance with the election laws that apply to the candidate’s \ncampaign rather than the federal tax law that applies to the organization. The orga\nnization will be in the best position to ensure compliance with the prohibition on \npolitical campaign intervention if it makes its own independent conclusion about \nits compliance with federal tax law. \nThe following are examples of situations where a church or religious organization \ninvites candidates to speak before the congregation.\nEXAMPLE 1 \nMinister E is the minister of Church N, a Section 501(c)(3) organization. In the month prior to the election, \nMinister E invited the three Congressional candidates for the district in which Church N is located to \naddress the congregation, one each on three successive Sundays, as part of regular worship services. \nEach candidate was given an equal opportunity to address and field questions on a variety of topics \nfrom the congregation. Minister E’s introduction of each candidate included no comments on their qualifi\ncations or any indication of a preference for any candidate. The actions do not constitute political cam\npaign intervention by Church N. \nEXAMPLE 2 \nThe facts are the same as in Example 1 except there are four candidates in the race rather than three, \nand one of the candidates declines the invitation to speak. In the publicity announcing the dates for each \nof the candidate’s speeches, Church N includes a statement that the order of the speakers was deter\nmined at random and the fourth candidate declined the church’s invitation to speak. Minister E makes \nthe same statement in his opening remarks at each of the meetings where one of the candidates is \nspeaking. Church N’s actions do not constitute political campaign intervention. \n", "13\nEXAMPLE 3 \nMinister F is the minister of Church O, a Section 501(c)(3) organization. The Sunday before the election, \nMinister F invited Senate Candidate X to preach to her congregation during worship services. During his \nremarks, Candidate X stated, “I am asking not only for your votes, but for your enthusiasm and dedica\ntion, for your willingness to go the extra mile to get a very large turnout on Tuesday.” Minister F invited \nno other candidate to address her congregation during the Senatorial campaign. Because these activ\nities took place during official church services, they are by Church O. By selectively providing church \nfacilities to allow Candidate X to speak in support of his campaign, Church O’s actions constitute politi\ncal campaign intervention.\nSpeaking as a non-candidate. Like any other Section 501(c)(3) organization, a \nchurch or religious organization may invite political candidates (including church \nmembers) to speak in a non-candidate capacity. For instance, a political candidate \nmay be a public figure because he or she: (a) currently holds, or formerly held, \npublic office; (b) is considered an expert in a non-political field; or (c) is a celebrity \nor has led a distinguished military, legal or public service career. A candidate may \nchoose to attend an event that is open to the public, such as a lecture, concert or \nworship service. The candidate’s presence at a church-sponsored event does not, \nby itself, cause the organization to be involved in political campaign intervention. \nHowever, if the candidate is publicly recognized by the organization, or if the can\ndidate is invited to speak, factors in determining whether the candidate’s appear\nance results in political campaign intervention include:\nn whether the individual speaks only in a non-candidate capacity, \nn whether either the individual or any representative of the church makes any men\ntion of his or her candidacy or the election, \nn whether any campaign activity occurs in connection with the candidate’s atten\ndance,\nn whether the individual is chosen to speak solely for reasons other than candi\ndacy for public office,\nn whether the organization maintains a nonpartisan atmosphere on the premises \nor at the event where the candidate is present, and\nn whether the organization clearly indicates the capacity in which the candidate is \nappearing and doesn’t mention the individual’s political candidacy or the upcom\ning election in the communications announcing the candidate’s attendance at the \nevent.\nIn addition, the church or religious organization should clearly indicate the capac\nity in which the candidate is appearing and shouldn’t mention the individual’s polit\nical candidacy or the upcoming election in the communications announcing the \ncandidate’s attendance at the event.\nBelow are examples of situations where a public official appears at a church or \nreligious organization.\n", "14\nEXAMPLE 1 \nChurch P, a Section 501(c)(3) organization, is located in the state capital. Minister G customarily \nacknowledges the presence of any public officials present during services. During the state guberna\ntorial race, Lieutenant Governor Y, a candidate, attended a Wednesday evening prayer service in the \nchurch. Minister G acknowledged the Lieutenant Governor’s presence in his customary manner, saying, \n“We are happy to have worshiping with us this evening Lieutenant Governor Y.” Minister G made no ref\nerence in his welcome to the Lieutenant Governor’s candidacy or the election. Minister G’s actions do \nnot constitute political campaign intervention by Church P.\nEXAMPLE 2 \nMinister H is the minister of Church Q, a Section 501(c)(3) organization. Church Q is building a commu\nnity center. Minister H invites Congressman Z, the representative for the district containing Church Q, to \nattend the groundbreaking ceremony for the community center. Congressman Z is running for re-elec\ntion at the time. Minister H makes no reference in her introduction to Congressman Z’s candidacy or the \nelection. Congressman Z also makes no reference to his candidacy or the election and does not do any \nfundraising while at Church Q. Church Q has not intervened in a political campaign\nEXAMPLE 3 \nChurch X is a Section 501(c)(3) organization. Church X regularly publishes a member newsletter. \nIndividual church members are invited to send in updates about their activities, which are printed in each \nedition of the newsletter. After receiving an update letter from Member Q, Church X prints the following: \n“Member Q is running for city council in Metropolis.” The newsletter does not contain any reference to \nthis election or to Member Q’s candidacy other than this statement. Church X has not intervened in a \npolitical campaign.\nEXAMPLE 4 \nMayor G attends a concert performed by a choir of Church S, a Section 501(c)(3) organization, in City \nPark. The concert is free and open to the public. Mayor G is a candidate for re-election, and the concert \ntakes place after the primary and before the general election. During the concert, Church S’s minister \naddresses the crowd and says, “I am pleased to see Mayor G here tonight. Without his support, these \nfree concerts in City Park would not be possible. We will need his help if we want these concerts to \ncontinue next year so please support Mayor G in November as he has supported us.” As a result of these \nremarks, Church S has engaged in political campaign intervention.\nVoter Education, Voter Registration and Get-Out-the-Vote Drives\nSection 501(c)(3) organizations are permitted to conduct certain voter education \nactivities (including the presentation of public forums and the publication of voter \neducation guides) if they are carried out in a non-partisan manner. In addition, \nSection 501(c)(3) organizations may encourage people to participate in the elec\ntoral process through voter registration and get-out-the-vote drives, conducted in a \nnon-partisan manner. On the other hand, voter education or registration activities \nconducted in a biased manner that favors (or opposes) one or more candidates is \nprohibited. \nLike other Section 501(c)(3) organizations, some churches and religious organi\nzations undertake voter education activities by distributing voter guides. Voter \nguides, generally, are distributed during an election campaign and provide infor\nmation on how all candidates stand on various issues. These guides may be dis\n", "15\ntributed with the purpose of educating voters; however, they may not be used to \nattempt to favor or oppose candidates for public elected office. \nA careful review of the following facts and circumstances may help determine \nwhether a church or religious organization’s publication or distribution of voter \nguides constitutes prohibited political campaign activity:\nn whether the candidates’ positions are compared to the organization’s position,\nn whether the guide includes a broad range of issues that the candidates would \naddress if elected to the office sought,\nn whether the description of issues is neutral,\nn whether all candidates for an office are included, and\nn whether the descriptions of candidates’ positions are either:\n– the candidates’ own words in response to questions, or\n– a neutral, unbiased and complete compilation of all candidates’ positions.\nThe following are examples of situations where churches distribute voter guides.\nEXAMPLE 1 \nChurch R, a Section 501(c)(3) organization, distributes a voter guide prior to elections. The voter guide \nconsists of a brief statement from the candidates on each issue made in response to a questionnaire \nsent to all candidates for governor of State I. The issues on the questionnaire cover a wide variety of \ntopics and were selected by Church R based solely on their importance and interest to the electorate as \na whole. Neither the questionnaire nor the voter guide, through their content or structure, indicate a bias \nor preference for any candidate or group of candidates. Church R is not participating or intervening in a \npolitical campaign.\nEXAMPLE 2 \nChurch S, a Section 501(c)(3) organization, distributes a voter guide during an election campaign. The \nvoter guide is prepared using the responses of candidates to a questionnaire sent to candidates for \nmajor public offices. Although the questionnaire covers a wide range of topics, the wording of the ques\ntions evidences a bias on certain issues. By using a questionnaire structured in this way, Church S is \nparticipating or intervening in a political campaign.\nEXAMPLE 3 \nChurch T, a Section 501(c)(3) organization, sets up a booth at the state fair where citizens can register to \nvote. The signs and banners in and around the booth give only the name of the church, the date of the \nnext upcoming statewide election and notice of the opportunity to register. No reference to any candi\ndate or political party is made by volunteers staffing the booth or in the materials available in the booth, \nother than the official voter registration forms which allow registrants to select a party affiliation. Church \nT is not engaged in political campaign intervention when it operates this voter registration booth.\nEXAMPLE 4 \nChurch C is a Section 501(c)(3) organization. Church C’s activities include educating its members on \nfamily issues involving moral values. Candidate G is running for state legislature and an important ele\n", "16\nment of her platform is challenging the incumbent’s position on family issues. Shortly before the elec\ntion, Church C sets up a telephone bank to call registered voters in the district in which Candidate G is \nseeking election. In the phone conversations, Church C’s representative tells the voter about the moral \nimportance of family issues and asks questions about the voter’s views on these issues. If the voter \nappears to agree with the incumbent’s position, Church C’s representative thanks the voter and ends the \ncall. If the voter appears to agree with Candidate G’s position, Church C’s representative reminds the \nvoter about the upcoming election, stresses the importance of voting in the election and offers to pro\nvide transportation to the polls. Church C is engaged in political campaign intervention when it conducts \nthis get-out-the-vote drive.\nBusiness Activity\nThe question of whether an activity constitutes participation or intervention in a \npolitical campaign may also arise in the context of a business activity of the church \nor religious organization, such as the selling or renting of mailing lists, the leasing \nof office space or the acceptance of paid political advertising. (The tax treatment \nof income from unrelated business activities follows.) In this context, some of the \nfactors to be considered in determining whether the church or religious organiza\ntion has engaged in prohibited political campaign activity include:\nn whether the good, service or facility is available to the candidates equally;\nn whether the good, service or facility is available only to candidates and not to the \ngeneral public;\nn whether the fees charged are at the organization’s customary and usual rates; \nand\nn whether the activity is an ongoing activity of the organization or is conducted \nonly for the candidate.\nEXAMPLE 1 \nChurch K is a Section 501(c)(3) organization. It owns a building that has a large basement hall suitable \nfor hosting dinners and receptions. For several years, Church K has made the hall available for rent to \nthe public. It has standard fees for renting the hall based on the number of people in attendance. A num\nber of different organizations have rented the hall. Church K rents the hall on a first come, first served \nbasis. Candidate P’s campaign pays the standard fee for the dinner. Church K isn’t involved in political \ncampaign intervention as a result of renting the hall to Candidate P for use as the site of a campaign \nfundraising dinner.\nEXAMPLE 2 \nChurch L is a Section 501(c)(3) organization. It maintains a mailing list of all its members. Church L has \nnever rented the mailing list to a third party. The campaign committee of Candidate A, who supports \nfunding for faith-based programs, approaches Church L and offers to rent Church L’s mailing list for a \nfee that is comparable to fees charged by similar organizations. Church L rents the list to Candidate \nA’s campaign committee, but declines similar requests from campaign committees of other candidates. \nChurch L has intervened in a political campaign.\n", "17\nWebsites. The Internet has become a widely used communications tool. Section \n501(c)(3) organizations use their own websites to disseminate statements and \ninformation. They also routinely link their websites to websites maintained by other \norganizations as a way of providing additional information that the organizations \nbelieve is relevant to the public. \nA website is a form of communication. If an organization posts something on its \nwebsite that favors or opposes a candidate for public office, the organization will \nbe treated the same as if it distributed printed material, oral statements or broad\ncasts that favored or opposed a candidate. \nAn organization has control over whether it establishes a link to another site. When \nan organization establishes a link to another website, the organization is respon\nsible for the consequences of establishing and maintaining that link, even if the \norganization doesn’t have control over the content of the linked site. Because the \nlinked content may change over time, an organization may reduce the risk of polit\nical campaign intervention by monitoring the linked content and adjusting the links \naccordingly. \nLinks to candidate-related material, by themselves, do not necessarily constitute \npolitical campaign intervention. All the facts and circumstances must be taken into \naccount when assessing whether a link produces that result. The facts and circum\nstances to be considered include, but are not limited to, the context for the link on \nthe organization’s website, whether all candidates are represented, any exempt \npurpose served by offering the link and the directness of the links between the \norganization’s website and the Web page that contains material favoring or oppos\ning a candidate for public office.\nEXAMPLE 1 \nChurch P, a Section 501(c)(3) organization, maintains a website that includes biographies of its ministers, \ntimes of services, details of community outreach programs and activities of members of its congrega\ntion. B, a member of Church P’s congregation, is running for a seat on the town council. Shortly before \nthe election, Church P posts the following message on its website, “Lend your support to B, your fellow \nparishioner, in Tuesday’s election for town council.” Church P has intervened in a political campaign.\nEXAMPLE 2 \nChurch N, a Section 501(c)(3) organization, maintains a website that includes staff listings, directions \nto the church and descriptions of its community outreach programs, schedules of services and school \nactivities. On one page of the website, Church N describes a particular type of treatment program for \nhomeless veterans. This section includes a link to an article on the website of O, a major national news\npaper, praising Church N’s treatment program for homeless veterans. The page containing the article \non O’s website doesn’t refer to any candidate or election and has no direct links to candidate or elec\ntion information. Elsewhere on O’s website, there is a page displaying editorials that O has published. \nSeveral of the editorials endorse candidates in an election that hasn’t yet occurred. Church N has not \nintervened in a political campaign by maintaining a link on O’s website because the link is provided for \nthe exempt purpose of educating the public about its programs; the context for the link, the relation\nship between Church N and O and the arrangement of the links going from Church N’s website to the \nendorsement on O’s website don’t indicate that Church N was favoring or opposing any candidate.\n", "18\nEXAMPLE 3 \nChurch M, a Section 501(c)(3) organization, maintains a website and posts an unbiased, nonpartisan \nvoter guide. For each candidate covered in the voter guide, Church M includes a link to that candidate’s \nofficial campaign website. The links to the candidate websites are presented on a consistent neutral \nbasis for each candidate, with text saying “For more information on Candidate X, you may consult \n[URL].” Church M has not intervened in a political campaign because the links are provided for the \nexempt purpose of educating voters and are presented in a neutral, unbiased manner that includes all \ncandidates for a particular office.\nConsequences of Political Campaign Activity\nWhen it participates in political campaign activity, a church or religious organi\nzation jeopardizes both its tax-exempt status under IRC Section 501(c)(3) and its \neligibility to receive tax-deductible contributions. In addition, it may become sub\nject to an excise tax on its political expenditures. This excise tax may be imposed \nin addition to revocation, or it may be imposed instead of revocation. Also, the \nchurch or religious organization should correct the violation.\nExcise tax. An initial tax is imposed on an organization at the rate of 10 percent of \nthe political expenditures. Also, a tax at the rate of 2.5 percent of the expenditures \nis imposed against the organization managers (jointly and severally) who, without \nreasonable cause, agreed to the expenditures knowing they were political expen\nditures. The tax on management may not exceed $5,000 with respect to any one \nexpenditure.\nIn any case in which an initial tax is imposed against an organization, and the \nexpenditures are not corrected within the period allowed by law, an additional tax \nequal to 100 percent of the expenditures is imposed against the organization. In \nthat case, an additional tax is also imposed against the organization managers \n(jointly and severally) who refused to agree to make the correction. The addi\ntional tax on management is equal to 50 percent of the expenditures and may not \nexceed $10,000 with respect to any one expenditure.\nCorrection. Correction of a political expenditure requires the recovery of the \nexpenditure, to the extent possible, and establishment of safeguards to prevent \nfuture political expenditures.\nPlease note that a church or religious organization that engages in any political \ncampaign activity also needs to determine whether it complies with the appropri\nate federal, state or local election laws, as these may differ from the requirements \nunder IRC Section 501(c)(3).\n", "19\nUnrelated Business Income Tax (UBIT)\nNet Income Subject to the UBIT \nChurches and religious organizations, like other tax-exempt organizations, may \nengage in income-producing activities unrelated to their tax-exempt purposes, as \nlong as the unrelated activities aren’t a substantial part of the organization’s activi\nties. However, the net income from these activities will be subject to the UBIT if the \nfollowing three conditions are met: \nn the activity constitutes a trade or business, \nn the trade or business is regularly carried on, and\nn the trade or business is not substantially related to the organization’s exempt \npurpose. (The fact that the organization uses the income to further its charitable \nor religious purposes does not make the activity substantially related to its exempt \npurposes.)\nExceptions to UBIT\nEven if an activity meets the above criteria, the income may not be subject to tax \nif it meets one of the following exceptions: (a) substantially all the work in operat\ning the trade or business is performed by volunteers, (b) the activity is conducted \nby the organization primarily for the convenience of its members or (c) the trade \nor business involves the selling of merchandise substantially all of which was \ndonated. \nIn general, rents from real property, royalties, capital gains, and interest and div\nidends aren’t subject to the unrelated business income tax unless financed with \nborrowed money.\nExamples of Unrelated Trade or Business Activities\nUnrelated trade or business activities vary depending on types of activities.\nAdvertising \nMany tax-exempt organizations sell advertising in their publications or other forms \nof public communication. Generally, income from the sale of advertising is unre\nlated trade or business income. This may include the sale of advertising space \nin weekly bulletins, magazines or journals, or on church or religious organization \nwebsites.\nGaming \nMost forms of gaming, if regularly carried on, may be considered the conduct of \nan unrelated trade or business. This can include the sale of pull-tabs and raffles. \nIncome derived from bingo games may be eligible for a special tax exception (in \naddition to the exception regarding uncompensated volunteer labor), if: (a) the \n", "20\nbingo game is the traditional type of bingo (as opposed to instant bingo, a varia\ntion of pull-tabs), (b) the conduct of the bingo game is not an activity carried out \nby for-profit organizations in the local area and (c) the operation of the bingo game \ndoes not violate any state or local law.\nSale of merchandise and publications \nThe sale of merchandise and publications (including the actual publication of \nmaterials) can be considered the conduct of an unrelated trade or business if the \nitems involved do not have a substantial relationship to the exempt purposes of the \norganization.\nRental income \nGenerally, income derived from the rental of real property and incidental personal \nproperty is excluded from unrelated business income. However, there are certain \nsituations in which rental income may be unrelated business taxable income:\nn if a church rents out property on which there is debt outstanding (for example, a \nmortgage note), the rental income may constitute unrelated debt-financed income \nsubject to UBIT. (However, if a church or convention or association of churches \nacquires debt-financed land and intends to use it for exempt purposes within 15 \nyears of the time of acquisition, then income from the rental of the land may not \nconstitute unrelated business income.)\nn if personal services are rendered in connection with the rental, then the income \nmay be unrelated business taxable income.\nParking lots \nIf a church owns a parking lot that is used by church members and visitors while \nattending church services, any parking fee paid to the church would not be sub\nject to UBIT. However, if a church operates a parking lot that is used by members \nof the general public, parking fees would be taxable, as this activity would not be \nsubstantially related to the church’s exempt purpose, and parking fees are not \ntreated as rent from real property. If the church enters into a lease with a third \nparty who operates the church’s parking lot and pays rent to the church, these \npayments would not be subject to tax, as they would constitute rent from real \nproperty.\nWhether an income-producing activity is an unrelated trade or business activ\nity depends on all the facts and circumstances. For more information, see IRS \nPublication 598, Tax on Unrelated Business Income of Exempt Organizations.\nTax on Income-Producing Activities \nIf a church, or other exempt organization, has gross income of $1,000 or more \nfor any taxable year from the conduct of any unrelated trade or business, it must \nfile IRS Form 990-T, Exempt Organization Business Income Tax Return, for that year. \n", "21\nIf the church is part of a larger entity (such as a diocese), it must file a separate \nForm 990-T if it has a separate EIN. Form 990-T is due the l5th day of the 5th \nmonth following the end of the church’s tax year. (IRC Section 512(b)(12) provides \na special rule for parishes and similar local units of a church. A specific deduction \nis provided, which is equal to the lower of $1,000 or the gross income derived from \nany unrelated trade or business regularly carried on by the parish or local unit of a \nchurch.) See Filing Requirements.\nEmployment Tax\nGenerally, churches and religious organizations are required to withhold, report \nand pay income and Federal Insurance Contributions Act (FICA) taxes for their \nemployees. Employment tax includes income tax and FICA taxes withheld and \npaid for an employee. Substantial penalties may be imposed against an organiza\ntion that fails to withhold and pay the proper employment tax. Whether a church \nor religious organization must withhold and pay employment tax depends upon \nwhether the church’s workers are employees. Determination of worker status \nis important. Several facts determine whether a worker is an employee. For an \nin-depth explanation and examples of the common law employer-employee rela\ntionship, see IRS Publication 15-A, Employer’s Supplemental Tax Guide. If a church \nor a worker wants the IRS to determine whether the worker is an employee, the \nchurch or worker should file IRS Form SS-8, Determination of Worker Status for \nPurposes of Federal Employment Taxes and Income Tax Withholding, with the IRS.\nSocial Security and Medicare Taxes — Federal Insurance \nContributions Act (FICA)\nFICA taxes consist of Social Security and Medicare taxes. Wages paid to employ\nees of churches or religious organizations are subject to FICA taxes unless one of \nthe following applies:\nn wages are paid for services performed by a duly ordained, commissioned or \nlicensed minister of a church in the exercise of his or her ministry, or by a member \nof a religious order in the exercise of duties required by such order; or\nn a church that is opposed to the payment of Social Security and Medicare taxes \nfor religious reasons files IRS Form 8274, Certification by Churches and Qualified \nChurch-Controlled Organizations Electing Exemption From Employer Social Security \nand Medicare Taxes. Very specific timing rules apply to filing Form 8274. It must \nbe filed before the first date on which the electing entity is required to file its first \nquarterly employment tax return. This election does not relieve the organization of \nits obligation to withhold income tax on wages paid to its employees. In addition, if \nan employee makes such an election and earns more than $108.28 in wages in a \ncalendar year, he or she must pay Self-Employment Contributions Act (SECA) tax. \nFor more information, see Publication 517, Social Security and Other Information for \nMembers of the Clergy and Religious Workers.\n", "22\nWithheld employee income tax and FICA taxes are reported on IRS Form 941, \nEmployer’s Quarterly Federal Tax Return. Some small employers are eligible to file an \nannual Form 944 instead of quarterly returns. For more information about employ\nment tax, see;\nn Publication 15, Circular E, Employer’s Tax Guide\nn Publication 15-A, Employer’s Supplemental Tax Guide\nn Publication 517, Social Security and Other Information for Members of the Clergy and \nReligious Workers \nn Form 944 Instructions\nFederal Unemployment Tax Act (FUTA)\nChurches and religious organizations are not liable for FUTA tax. For further \ninformation on FUTA, see IRS Publication 15, Circular E, Employer’s Tax Guide, \nIRS Publication 15-A, Employer’s Supplemental Tax Guide, and IRS Publication \n517, Social Security and Other Information for Members of the Clergy and Religious \nWorkers.\nSpecial Rules for Compensation of Ministers\nWithholding Income Tax for Ministers\nUnlike other exempt organizations or businesses, a church isn’t required to with\nhold income tax from the compensation it pays to its duly ordained, commissioned \nor licensed ministers for performing services in the exercise of their ministry. An \nemployee minister may, however, enter into a voluntary withholding agreement \nwith the church by completing IRS Form W-4, Employee’s Withholding Allowance \nCertificate. A church should report compensation paid to a minister on Form W-2, \nWage and Tax Statement, if the minister is an employee, or on IRS Form 1099-MISC, \nMiscellaneous Income, if the minister is an independent contractor.\nParsonage or Housing Allowances\nGenerally, a minister’s gross income does not include the fair rental value of a \nhome (parsonage) provided, or a housing allowance paid, as part of the minister’s \ncompensation for services performed that are ordinarily the duties of a minister.\nA minister who is furnished a parsonage may exclude from income the fair rental \nvalue of the parsonage, including utilities. However, the amount excluded can’t be \nmore than the reasonable pay for the minister’s services.\n", "23\nA minister who receives a housing allowance may exclude the allowance from \ngross income to the extent it’s used to pay expenses in providing a home. \nGenerally, those expenses include rent, mortgage payments, utilities, repairs and \nother expenses directly relating to providing a home. If a minister owns a home, \nthe amount excluded from the minister’s gross income as a housing allowance \nis limited to the least of: (a) the amount actually used to provide a home, (b) the \namount officially designated as a housing allowance or (c) the fair rental value of \nthe home. The minister’s church or other qualified organization must designate the \nhousing allowance by official action taken in advance of the payment. If a minister \nis employed and paid by a local congregation, a designation by a national church \nagency won’t be effective. The local congregation must make the designation. A \nnational church agency may make an effective designation for ministers it directly \nemploys. If none of the minister’s salary has been officially designated as a hous\ning allowance, the full salary must be included in gross income.\nThe fair rental value of a parsonage or housing allowance is excludable from \nincome only for income tax purposes. These amounts are not excluded in deter\nmining the minister’s net earnings from self-employment for Self-Employment \nContributions Act (SECA) tax purposes. Retired ministers who receive either a par\nsonage or housing allowance aren’t required to include the amounts for SECA tax \npurposes.\nAs mentioned above, a minister who receives a parsonage or rental allowance \nexcludes that amount from his income. The portion of expenses allocable to the \nexcludable amount is not deductible. This limitation, however, does not apply to \ninterest on a home mortgage or real estate taxes, nor to the calculation of net \nearnings from self-employment for SECA tax purposes.\nIRS Publication 517, Social Security and Other Information for Members of the Clergy \nand Religious Workers, has a detailed example of the tax treatment for a housing \nallowance and the related limitations on deductions. IRS Publication 525, Taxable \nand Nontaxable Income, has information on particular types of income for ministers.\nSocial Security and Medicare Taxes — Federal Insurance \nContributions Act (FICA) vs. Self-Employment Contributions Act \n(SECA)\nThe compensation that a church or religious organization pays to its ministers \nfor performing services in the exercise of ministry is not subject to FICA taxes. \nHowever, income that a minister earns in performing services in the exercise of \nhis ministry is subject to SECA tax, unless the minister has timely applied for and \nreceived an exemption from SECA tax. \n", "24\nPayment of Employee Business Expenses\nA church or religious organization is treated like any other employer as far as \nthe tax rules on employee business expenses. The rules differ depending upon \nwhether the expenses are paid through an accountable or non-accountable plan, \nand these plans determine whether the payment for these expenses is included in \nthe employee’s income.\nAccountable Reimbursement Plan\nAn arrangement that an employer establishes to reimburse or advance employee \nbusiness expenses will be an accountable plan if it: (1) involves a business con\nnection, (2) requires the employee to substantiate expenses incurred and (3) \nrequires the employee to return any excess amounts. \nEmployees must provide the organization with sufficient information to identify the \nspecific business nature of each expense and to substantiate each element of an \nexpenditure. It isn’t sufficient for an employee to aggregate expenses into broad \ncategories such as travel or to report expenses through the use of non-descriptive \nterms such as miscellaneous business expenses. Both the substantiation and the \nreturn of excess amounts must occur within a reasonable time.\nEmployee business expenses reimbursed under an accountable plan are: (a) \nexcluded from an employee’s gross income, (b) not required to be reported on the \nemployee’s IRS Form W-2, Wage and Tax Statement, and (c) exempt from the with\nholding and payment of wages subject to FICA taxes and income tax withholdings.\nNon-accountable Reimbursement Plan\nIf the church or religious organization reimburses or advances the employee for \nbusiness expenses, but the arrangement does not satisfy the three requirements \nof an accountable plan, the amounts paid to the employees are considered \nwages subject to FICA taxes and income tax withholding, if applicable, and are \nreportable on Form W-2. (Amounts paid to employee ministers are treated as \nwages reportable on Form W-2, but are not subject to FICA taxes or income tax \nwithholding.)\nFor example, if a church or religious organization pays its secretary a $200 per \nmonth allowance to reimburse monthly business expenses the secretary incurs \nwhile conducting church or religious organization business, and the secretary is \nnot required to substantiate the expenses or return any excess, then the entire \n$200 must be reported on Form W-2 as wages subject to FICA taxes and income \ntax withholding. In the same situation involving an employee-minister, the allow\nance must be reported on the minister’s Form W-2, but no FICA or income tax \nwithholding is required. For further information see IRS Publication 463, Travel, \nEntertainment, Gift, and Car Expenses.\n", "25\nOne common business expense reimbursement is for automobile mileage. If a \nchurch or religious organization pays a mileage allowance at a rate that is less \nthan or equal to the federal standard rate, the amount of the expense is deemed \nsubstantiated. (Each year, the federal government establishes a standard mileage \nreimbursement rate.) There are no income or employment tax consequences to \nthe reimbursed individual provided that the employee substantiates the time, place \nand business purposes of the automobile mileage for which reimbursement is \nsought. Of course, reimbursement for automobile mileage incurred for personal \npurposes is includible in the individual’s income.\nIf a church or religious organization reimburses automobile mileage at a rate \nexceeding the standard mileage rate, the excess is treated as paid under a non-\naccountable plan. This means that the excess is includible in the individual’s \nincome and is subject to the withholding and payment of income and employment \ntaxes, if applicable. \nIn addition, any mileage reimbursement that is paid without requiring the individual \nto substantiate the time, place and business purposes of each trip is included in \nthe individual’s income, regardless of the rate of reimbursement.\nNo income is attributed to an employee or a volunteer who uses an automobile \nowned by the church or religious organization to perform church-related work.\nRecordkeeping Requirements\nBooks of Accounting and Other Types of Records\nAll tax-exempt organizations, including churches and religious organizations \n(regardless of whether tax-exempt status has been officially recognized by the \nIRS), are required to maintain books of accounting and other records necessary to \njustify their claim for exemption in the event of an audit. See Special Rules Limiting \nIRS Authority to Audit a Church. Tax-exempt organizations are also required to \nmaintain books and records that are necessary to accurately file any federal tax \nand information returns that may be required. \nThere is no specific format for keeping records. However, the types of required \nrecords frequently include organizing documents (charter, constitution, articles \nof incorporation) and bylaws, minute books, property records, general ledgers, \nreceipts and disbursements journals, payroll records, banking records and \ninvoices. The extent of the records necessary generally varies according to the \ntype, size and complexity of the organization’s activities.\n", "26\nLength of Time to Retain Records\nThe law does not specify a length of time that records must be retained; however, \nthe following guidelines should be applied in the event that the records may be \nmaterial to the administration of any federal tax law.\n\t\nTYPE OF RECORD\t\nLENGTH OF TIME TO RETAIN\n\t\nRecords of revenue\t\nRetain for at least four \n\t\nand expenses,\t\nyears after filing the \n\t\nincluding payroll\t\nreturns to which they \n\t\nrecords.\t\nrelate.\n\t\nRecords relating to\t\nRetain for at least four\n\t\nacquisition and\t\nyears after the filing of\n\t\ndisposition of property\t\nthe return for the year \n\t\n(real and personal,\t\nin which disposition \n\t\nincluding investments).\t\noccurs.\n", "27\nInformation and Tax Returns — Forms to File and Due Dates\nChurches or religious organizations may be required to report certain payments \nor information to the IRS. The following is a list of the most frequently required \nreturns, who should use them, how they are used and when they should be filed.\nFiling Requirements \nForms \nForm W-2\nWage and Tax Statement\nForm W-3 \nTransmittal of Wage \nand Tax Statement \nForm W-2G\nCertain Gaming Winnings \nForm 941 \nEmployer’s Quarterly \nFederal Tax Return \nor\nForm 944 \nEmployer’s Annual \nFederal Tax Return\nForm 945 \nAnnual Return of \nWithheld Federal \nIncome Tax \nForm 990 \nReturn of Organization \nExempt From Income Tax\nForm 990-EZ \nShort Form Return of \nOrganization Exempt \nFrom Income Tax \nForm 990-N (e-Postcard) \nElectronic Notice for \nTax-Exempt Organizations \nNot Required to File\nForm 990 or 990-EZ\nWhen to File \nFurnish each employee with a \ncompleted Form W-2 by January 31; \nand file all Forms W-2 and Form W-3 \nwith the Social Security Administration \n(SSA) by the last day of February.\nFor each winner meeting the \nfiling requirement, the church \nor religious organization must furnish \nForm W-2G by January 31; and file \nCopy A of Form W-2G with the IRS \nby February 28.\nSee form instructions for due dates.\nFile Form 945 by January 31. This \nform is not required for those years \nin which there is no non-payroll tax \nliability. \nForm 990, 990-EZ or 990-N must be \nfiled on or before the 15th day of the \n5th month following the end of the \norganization’s tax year.\nFor 990-N must be electronically filed.\nFor more information on reporting \nrequirements for gaming activities, \nsee IRS Publication 3079, Tax-\nExempt Organizations and Gaming.\nWho Should Use Them \nOrganizations with employees.\nAny charitable or religious orga\nnization, including a church, that \nsponsors a gaming event (raffles, \nbingo) must file Form W-2G when \na participant wins a prize over a \nspecific value amount. \nSmall employers that have been \nnotified by the IRS to file Form \n944 (see form instructions) may \nuse that form; other employers \nrequired to file must use Form 941.\nGenerally, all religious organiza\ntions (see exceptions to file Form \n990 below) must file Form 990, \nForm 990-EZ or Form 990-N.\nExceptions to file Form 990, 990-EZ and 990-N\nThe following is a list of some of the organizations that are not required to file \nForm 990, 990-EZ, or 990-N.\nn Churches (as opposed to “religious organizations,” defined earlier)\nn Inter-church organizations of local units of a church\nn Mission societies sponsored by or affiliated with one or more churches or church \n\t denomination, if more than half of the activities are conducted in, or directed at, \n\t persons in foreign countries\nn An exclusively religious activity of any religious order\nSee the form instructions for a list of other organizations that are not required to file.\nHow They are Used \nUse Form W-2 to report employee \nwages and the taxes withheld from \nthem. Use Form W-3 to transmit \nForms W-2 to the Social Security \nAdministration.\nThe requirements for reporting and \nwithholding depend on the type of \ngaming, the amount of winnings and \nthe ratio of winnings to the wager.\nUse Form 941 or 944 to report Social \nSecurity and Medicare taxes and income \ntaxes withheld by the organization, and \nSocial Security and Medicare taxes paid \nby the organization.\nIf a church or religious organization \nwithholds income tax, including backup \nwithholding, from non-payroll payments, \nit must file Form 945. \nThe thresholds for determining which \nform to file, Form 990. 990-EZ or 990-N \nare found at www.irs.gov/charities. \n", "28\nForms \nForm 990-T \nExempt Organization \nBusiness Income Tax Return \nForm 990-W \nEstimated Tax on Unrelated \nBusiness Taxable Income for \nTax-Exempt Organizations \nForm 1096\nAnnual Summary and \nTransmittal of U.S. \nInformation Returns\nForm 1099-MISC\nMiscellaneous Income\nForm 5578\nAnnual Certification of \nRacial Nondiscrimination \nfor a Private School Exempt \nfrom Federal Income Tax\nForm 8282\nDonee Information Return \nTreasury Form 90.22.1,\nReport of Foreign Bank\nand Financial Accounts\nWho Should Use Them \nChurches and religious organizations.\nChurches and religious organizations.\nChurches and religious organizations.\nChurches and religious organizations.\nA church or religious organization \nthat operates a private school, whether \nseparately incorporated or operated \nas part of its overall operations, that \nteaches secular subjects and generally \ncomplies with state law requirements \nfor public education.\nChurches and religious organizations.\nSee form instructions\nHow They are Used \nChurches and religious organizations \nmust file Form 990-T if they generate \ngross income from an unrelated busi\nness of $1,000 or more for a taxable \nyear.\nIf the tax on unrelated business income \nis expected to be $500 or more, the \nchurch or religious organization must \nmake estimated tax payments. \nUse Form 990-W to compute the \nestimated tax liability.\nUse Form 1096 to transmit Forms \n1099-MISC, W-2G and certain other \nforms to the IRS.\nA church or religious organization \nmust use Form 1099-MISC if it pays an \nunincorporated individual or an entity \n$600 or more in any calendar year for \ngross rents; commissions, fees or other \ncompensation paid to non-employees; \nprizes and awards; or other fixed and \ndeterminable income. \nFile Form 5578 to certify that the \nschool does not discriminate based \non race or ethnic origin. \nA church or religious organization must \nfile Form 8282 if it sells, exchanges, \ntransfers or otherwise disposes of cer\ntain non-cash donated property within \nthree years of the date it originally \nreceived the donation. This applies \nto non-cash property that had an \nappraised value of more than $5,000 \nat time of donation.\nSee form instructions\nFor more information on unrelated \nbusiness income, see Unrelated \nBusiness Income Tax (UBIT).\nWhen to File \nForm 990-T must be filed by the 15th \nday of the 5th month after the organiza\ntion’s accounting period ends (May 15 \nfor a calendar year accounting period).\nForm 990-W is for computation \npurposes only and does not need \nto be filed.\nForm 1096 must be filed by February \n28 in the year following the calendar \nyear in which the payments were \nmade.\nChurches or religious organizations \nmust furnish each payee with a copy \nof Form 1099-MISC by January 31; \nand file Copy A of Form 1099-MISC \nwith the IRS by February 28.\nForm 5578 must be filed on or \nbefore the 15th day of the 5th month \nfollowing the end of the organization’s \ntaxable year (May 15 for a calendar \nyear). \nIf an organization files Form 990 or \nForm 990-EZ, the certification must \nbe made on Schedule A (Form 990 \nor Form 990-EZ).\nThe church or religious organization \nmust file Form 8282 with the IRS within \n125 days of date of disposition of \nthe property; and furnish the original \ndonor with a copy of the form.\nSee form instructions\nSee the Instructions for \nForm 1099-MISC for details.\nFor information on racial and ethnic \nnondiscriminatory policies, see \nRevenue Procedure 75-50, 1975-2 \nC.B. 587 at www.irs.gov.\nNote: It is not considered racially discriminatory for a parochial school to select students on \nthe basis of membership in a religious denomination if membership in the denomination is open \nto all on a racially nondiscriminatory basis. Further, a seminary, or other purely religious school, \nthat primarily teaches religious subjects usually with the purpose of training students for the \nministry, is not subject to the racially nondiscriminatory requirements because it is considered \nto be a religious rather than an educational organization.\n", "29\nCharitable Contributions— Substantiation and Disclosure Rules\nRecordkeeping\nA church or religious organization should be aware of the recordkeeping and sub\nstantiation rules imposed on donors of charities that receive certain quid pro quo \ncontributions.\nRecordkeeping Rules\nA donor cannot claim a tax deduction for any contribution of cash, a check or \nother monetary gift made on or after January 1, 2007, unless the donor maintains a \nrecord of the contribution in the form of either a bank record (such as a cancelled \ncheck) or a written communication from the charity (such as a receipt or a letter) \nshowing the name of the charity, the date of the contribution and the amount of the \ncontribution.\nSubstantiation Rules\nA donor can’t claim a tax deduction for any single contribution of $250 or more \nunless the donor obtains a contemporaneous, written acknowledgment of the con\ntribution from the recipient church or religious organization. A church or religious \norganization that doesn’t acknowledge a contribution incurs no penalty; but with\nout a written acknowledgment, the donor can’t claim a tax deduction. Although it’s \na donor’s responsibility to obtain a written acknowledgment, a church or religious \norganization can assist the donor by providing a timely, written statement contain\ning:\nn name of the church or religious organization,\nn date of the contribution,\nn amount of any cash contribution, and\nn description (but not the value) of non-cash contributions.\nIn addition, the timely, written statement must contain one of the following:\nn statement that no goods or services were provided by the church or religious \norganization in return for the contribution, \nn statement that goods or services that a church or religious organization provided \nin return for the contribution consisted entirely of intangible religious benefits, or\nn description and good-faith estimate of the value of goods or services other than \nintangible religious benefits that the church or religious organization provided in \nreturn for the contribution.\n", "30\nThe church or religious organization may either provide separate acknowledg\nments for each single contribution of $250 or more or one acknowledgment to \nsubstantiate several single contributions of $250 or more. Separate contributions \naren’t aggregated for purposes of measuring the $250 threshold.\nDisclosure Rules that Apply to Quid Pro Quo Contributions\nA contribution made by a donor in exchange for goods or services is known as a \nquid pro quo contribution. A donor may only take a contribution deduction to the \nextent that his or her contribution exceeds the fair market value of the goods and \nservices the donor receives in return for the contribution. Therefore, donors need \nto know the value of the goods or services. A church or religious organization must \nprovide a written statement to a donor who makes a payment exceeding $75 partly \nas a contribution and partly for goods and services provided by the organization. \nEXAMPLE 1 \nIf a donor gives a church a payment of $100 and, in return, receives a ticket to an event valued at $40, \nthis is a contribution, and only $60 is deductible by the donor ($100 - $40 = $60). Even though the \ndeductible amount does not exceed $75, since the contribution the church received is in excess of $75, \nthe church must provide the donor with a written disclosure statement. The statement must: (1) inform \nthe donor that the amount of the contribution that is deductible for federal income tax purposes is limited \nto the excess of money (and the fair market value of any property other than money) contributed by the \ndonor over the value of goods or services provided by the church or religious organization; and (2) pro\nvide the donor with a good-faith estimate of the value of the goods or services.\nThe church or religious organization must provide the written disclosure statement \nwith either the solicitation or the receipt of the contribution and in a manner that is \nlikely to come to the attention of the donor. For example, a disclosure in small print \nwithin a larger document may not meet this requirement. \nExceptions to Disclosure Statement\nA church or religious organization isn’t required to provide a disclosure statement \nfor quid pro quo contributions when: (a) the goods or services meet the standards \nfor insubstantial value or (b) the only benefit received by the donor is an intangi\nble religious benefit. Additionally, if the goods or services the church or religious \norganization provides are intangible religious benefits (examples follow), the \nacknowledgment for contributions of $250 or more doesn’t need to describe those \nbenefits.\nGenerally, intangible religious benefits are benefits provided by a church or reli\ngious organization that are not usually sold in commercial transactions outside a \ndonative (gift) context.\nIntangible religious benefits include:\nn admission to a religious ceremony\nn de minimis tangible benefits, such as wine used in religious ceremony\n", "31\nBenefits that are not intangible religious benefits include:\nn tuition for education leading to a recognized degree\nn travel services\nn consumer goods \nIRS Publication 1771, Charitable Contributions: Substantiation and Disclosure \nRequirements, provides more information on substantiation and disclosure rules.\nSpecial Rules Limiting IRS Authority to Audit a Church\nTax Inquiries and Examinations of Churches\nCongress has imposed special limitations, found in IRC Section 7611, on how \nand when the IRS may conduct civil tax inquiries and examinations of churches. \nThe IRS may only initiate a church tax inquiry if an appropriate high-level Treasury \nDepartment official reasonably believes, based on a written statement of the facts \nand circumstances, that the organization: (a) may not qualify for the exemption or \n(b) may not be paying tax on an unrelated business or other taxable activity. \nRestrictions on Church Inquiries and Examinations\nRestrictions on church inquiries and examinations apply only to churches (includ\ning organizations claiming to be churches if such status has not been recog\nnized by the IRS) and conventions or associations of churches. They don’t apply \nto related persons or organizations. Thus, for example, the rules don’t apply to \nschools that, although operated by a church, are organized as separate legal enti\nties. Similarly, the rules don’t apply to integrated auxiliaries of a church.\nRestrictions on church inquiries and examinations do not apply to all church inqui\nries by the IRS. The most common exception relates to routine requests for infor\nmation. For example, IRS requests for information from churches about filing of \nreturns, compliance with income or Social Security and Medicare tax withholding \nrequirements, supplemental information needed to process returns or applications \nand other similar inquiries are not covered by the special church audit rules.\nRestrictions on church inquiries and examinations don’t apply to criminal inves\ntigations or to investigations of the tax liability of any person connected with the \nchurch, such as a contributor or minister.\nThe procedures of IRC Section 7611 will be used in initiating and conducting any \ninquiry or examination into whether an excess benefit transaction (as that term is \nused in IRC Section 4958) has occurred between a church and an insider.\n", "32\nAudit Process\nThe sequence of the audit process is:\n1. If the reasonable belief requirement is met, the IRS must begin an inquiry by \nproviding a church with written notice containing an explanation of its concerns.\n2. The church is allowed a reasonable period in which to respond by furnishing a \nwritten explanation to alleviate IRS concerns.\n3. If the church fails to respond within the required time, or if its response is not \nsufficient to alleviate IRS concerns, the IRS may, generally within 90 days, issue a \nsecond notice, informing the church of the need to examine its books and records.\n4. After issuance of a second notice, but before commencement of an examination \nof its books and records, the church may request a conference with an IRS official \nto discuss IRS concerns. The second notice will contain a copy of all documents \ncollected or prepared by the IRS for use in the examination and subject to disclo\nsure under the Freedom of Information Act, as supplemented by IRC Section 6103 \nrelating to disclosure and confidentiality of tax return information.\n5. Generally, examination of a church’s books and records must be completed \nwithin two years from the date of the second notice from the IRS.\nIf at any time during the inquiry process the church supplies information sufficient \nto alleviate the concerns of the IRS, the matter will be closed without examination \nof the church’s books and records. There are additional safeguards for the protec\ntion of churches under IRC Section 7611. For example, the IRS can’t begin a sub\nsequent examination of a church for a five-year period unless the previous exami\nnation resulted in a revocation, notice of deficiency or assessment or a request \nfor a significant change in church operations, including a significant change in \naccounting practices.\n", "33\nGlossary\nChurch. Certain characteristics are generally attributed to churches. These attrib\nutes of a church have been developed by the IRS and by court decisions. They \ninclude: \nn distinct legal existence; \nn recognized creed and form of worship; \nn definite and distinct ecclesiastical government; \nn formal code of doctrine and discipline; \nn distinct religious history; \nn membership not associated with any other church or denomination; \nn organization of ordained ministers; \nn ordained ministers selected after completing prescribed courses of study; \nn literature of its own; \nn established places of worship; \nn regular congregations; \nn regular religious services; \nn Sunday schools for the religious instruction of the young; and\nn schools for the preparation of its ministers. \nThe IRS generally uses a combination of these characteristics, together with other \nfacts and circumstances, to determine whether an organization is considered a \nchurch for federal tax purposes.\nThe IRS makes no attempt to evaluate the content of whatever doctrine a particular \norganization claims is religious, provided the particular beliefs of the organization \nare truly and sincerely held by those professing them and the practices and rites \nassociated with the organization’s belief or creed are not illegal or contrary to \nclearly defined public policy.\nIntegrated Auxiliary of a Church. The term integrated auxiliary of a church refers \nto a class of organizations that are related to a church or convention or association \nof churches, but are not such organizations themselves. In general, the IRS will \ntreat an organization that meets the following three requirements as an integrated \nauxiliary of a church. The organization must:\nn be described both as an IRC Section 501(c)(3) charitable organization and as a \npublic charity under IRC Sections 509(a)(1), (2) or (3); \n", "34\nn be affiliated with a church or convention or association of churches; and \nn receive financial support primarily from internal church sources as opposed to \npublic or governmental sources. \nMen’s and women’s organizations, seminaries, mission societies and youth groups \nthat satisfy the first two requirements above are considered integrated auxiliaries \nwhether or not they meet the internal support requirements. More guidance as to \nthe types of organizations the IRS will treat as integrated auxiliaries can be found \nin the Code of Regulations, 26 CFR Section 1.6033-2(h). \nThe same rules that apply to a church apply to the integrated auxiliary of a church, \nwith the exception of those rules that apply to the audit of a church. See Special \nRules Limiting IRS Authority to Audit a Church.\nMinister. The term minister is not used by all faiths; however, as used in this book\nlet, the term minister denotes members of clergy of all religions and denominations \nand includes priests, rabbis, imams and similar members of the clergy.\nIRC Section 501(c)(3). IRC section 501(c)(3) describes charitable organizations, \nincluding churches and religious organizations, which qualify for exemption from \nfederal income tax and generally are eligible to receive tax-deductible contribu\ntions. This section provides that:\nn an organization must be organized and operated exclusively for religious or other \ncharitable purposes, \nn net earnings may not inure to the benefit of any private individual or shareholder, \nn no substantial part of its activity may be attempting to influence legislation, \nn the organization may not intervene in political campaigns, and\nn the organization’s purposes and activities may not be illegal or violate fundamen\ntal public policy. \n", "35\nIRS Tax Publications \nThe IRS provides free tax publications and forms. Download publications and \nforms from the IRS website at www.irs.gov. The following publications may provide \nfurther information for churches and other religious organizations:\nHelp From The IRS\nPublication 1 \t\nYour Rights as a Taxpayer\nPublication 15 \t\nCircular E, Employer’s Tax Guide\nPublication 15-A \t\nEmployer’s Supplemental Tax Guide\nPublication 334 \t\nTax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)\nPublication 463 \t\nTravel, Entertainment, Gift, and Car Expenses\nPublication 517 \t\nSocial Security and Other Information for Members of the Clergy and \n\t\nReligious Workers \nPublication 525 \t\nTaxable and Nontaxable Income\nPublication 526 \t\nCharitable Contributions\nPublication 557 \t\nTax-Exempt Status for Your Organization\nPublication 561 \t\nDetermining the Value of Donated Property\nPublication 571 \t\nTax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public Schools \t\t\n\t\nand Certain Tax-Exempt Organizations \nPublication 598 \t\nTax on Unrelated Business Income of Exempt Organizations\nPublication 910 \t\nGuide to Free Tax Services \nPublication 1771 \t\nCharitable Contributions: Substantiation and Disclosure Requirements\nPublication 3079 \t\nTax-Exempt Organizations and Gaming\nPublication 4221-PC \t\nCompliance Guide for 501(c)(3) Public Charities\nPublication 4573 \t\nGroup Exemptions\nPublication 4630\t\nThe Exempt Organizations Product and Services Catalog\n", "36\nIRS Customer Service \nTelephone assistance for general tax information is available by calling: \nIRS Customer Service toll-free at 800-829-1040.\nEO Customer Service\nTelephone assistance specific to exempt organizations is available by calling: \nIRS Exempt Organizations Customer Account Services toll-free at 877-829-5500.\nEO Website\nVisit the IRS Exempt Organizations website at www.irs.gov/eo.\nStayExempt —Tax Basics for Exempt Organizations — online courses available at \nwww.stayexempt.irs.gov.\nEO Update\nTo receive IRS EO Update, a periodic newsletter with information for tax-exempt \norganizations and tax practitioners who represent them, visit www.irs.gov/eo and \nclick on “Free e-Newsletter.”\n" ]
f4670.pdf	0815 Form 4670 (PDF)	https://www.irs.gov/pub/irs-pdf/f4670.pdf	[ "Catalog Number 23290O\nwww.irs.gov\nForm 4670 (Rev. 8-2015)\nForm 4670 \n(August 2015)\nDepartment of the Treasury - Internal Revenue Service\nRequest for Relief of Payment of \nCertain Withholding Taxes\nOMB Number \n1545-0343\nEmployer identification number \n(EIN) \n—\nName (not your trade name)\nTrade name (if any)\nAddress\nNumber Street Suite or room number\nCity\nState\nZIP code\nForeign country name\nForeign province/county\nForeign postal code\nTax return (check one)\nForm 941\nForm 943\nForm 944\nForm 945\nForm CT-1\nForm 1042\nTax year (enter one year)\nyyyy\nNumber of Form 4669s attached \nI request to be relieved from liability for payment of taxes required to be withheld from the payments identified on the \nattached Forms 4669, Statement of Payments Received. \n \nUnder penalties of perjury, I declare that I have examined this form and the accompanying attachments, and to the best of my \nknowledge and belief, they are true, correct, and complete.\n✗\nSign your \nname here \nDate \n/ / \nPrint your \nname here \nPrint your \ntitle here \nBest daytime phone \nPurpose of Form \nSection and chapter references are to the Internal Revenue Code unless otherwise noted. \nIf a payor (including a withholding agent) withholds less than the correct amount of tax it is liable for the correct amount that it was required to withhold. \nForm 4670 is used to submit Forms 4669, Statement of Payments Received, to the IRS. The Internal Revenue Code and regulations provide that a \npayor can be relieved of the payment of some taxes provided the payor can show that the payee has reported the payments and paid the tax. Form \n4669 is used to show that the payee has reported the payments and paid the tax. \nNote: The payor is still liable for any penalty or addition to the tax that applies to the failure to deduct and withhold. \nGeneral Instructions \nYou should obtain a separate Form 4669 from each payee for each year relief is requested. After you obtain the Forms 4669, complete and sign a Form \n4670 for each tax form and each tax year for which you are requesting relief. Attach Forms 4669, any examination reports, and any amended return to \nForm 4670. Retain copies for your records. \n• For payments subject to Income Tax Withholding, Backup Withholding, or Additional Medicare Tax, attach a copy of the examination report. If the \ntax for which relief is requested has been paid, you must also complete the appropriate adjusted return or claim form (Form 941-X, Form 943-X, \nForm 944-X, Form 945-X or Form CT-1X). \n• For payments to foreign persons subject to withholding tax, attach a copy of the Form 4549/4549-A (Income Tax Examination Changes). \nImportant: It is to your advantage to submit this form and the required attachments at the earliest possible date, to avoid collection action. \nSection 3402 requires employers to withhold income tax on payments of wages, including reclassified wages and fringe benefits subject to federal \nincome tax withholding. Employers are also responsible under sections 3102 and 3202 for withholding a 0.9% Additional Medicare Tax from wages or \ncompensation paid to an employee in excess of $200,000 in a calendar year. For more information on income tax withholding or Additional Medicare \nTax, see Publication 15 (Circular E), Employer’s Tax Guide, the Instructions for Form 8959, or visit www.irs.gov.\n", "Page 2\nCatalog Number 23290O\nwww.irs.gov\nForm 4670 (Rev. 8-2015)\nUnder section 3406, in the case of a reportable payment a payor is required to withhold a tax equal to the applicable percentage of the reportable \npayment in certain cases (e.g., if the payee fails to furnish the payee’s taxpayer identification number in the manner required). This withholding is \nreferred to as “backup withholding.” For more information on backup withholding see Publication 1281, Backup Withholding for Missing and Incorrect \nName/TIN(s), or visit www.irs.gov and enter the term “backup withholding” in the search box. \nWithholding agents may be required to withhold tax on certain payments made to a foreign person (individual or entity) subject to withholding tax under \nchapters 3 and 4. For more information see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Regulations section \n1.1441-1(b)(7) provides that a withholding agent may provide a Form 4669 to establish the amount of tax, if any, actually paid by or for the beneficial \nowner of the income \nWhere to File \nIf Form 4670 is related to an examination that is still ongoing or has ended in the past 30 days, submit Form 4670 with required attachments to the IRS \nExaminer with whom you are working. \nIf Form 4670 is related to an examination that concluded more than 30 days ago, or is not related to an examination, submit Form 4670 with required \nattachments to the address provided below:\nIF you are in...\nTHEN use this address...\nSpecial filing address for exempt organizations; federal, state, and local governmental entities; and \nIndian tribal governmental entities; regardless of location\nDepartment of the Treasury \nInternal Revenue Service \nOgden, UT 84201-0005\nNo legal residence or principal place of business in any state or if Form 4670 is related to Form \n1042\nInternal Revenue Service \nP.O. Box 409101 \nOgden, UT 84409\nConnecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, \nMaryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, \nOhio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, \nWisconsin\nDepartment of the Treasury \nInternal Revenue Service \nCincinnati, OH 45999-0005\nAlabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, \nMinnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, \nOklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming\nDepartment of the Treasury \nInternal Revenue Service \nOgden, UT 84201-0005\nSpecific Instructions \nEmployer Identification Number, Name, and Address \nType or print your employer identification number (EIN), name, and address in the spaces provided. Do not use your social security number (SSN) or \nindividual taxpayer identification number (ITIN). Generally, enter the business (legal) name you used when you applied for your EIN on Form SS-4, \nApplication for Employer Identification Number. \nTax Return and Tax Year Covered \nCheck the form type and enter the tax year for which relief from payment of taxes is requested. For example, if tax was reported on your Forms 941 for \ntax year 2013, check the box for Form 941 and enter 2013 in the space provided. \nDo not enter more than one form type or tax year on Form 4670. If more than one tax year or more than one tax form was examined, submit a separate \nForm 4670 for each form type and tax year for which you are requesting relief. Each Form 4670 must have attached the required documentation \ncorresponding to the form type and tax year you specify on Form 4670. See General Instructions above for the required documentation. \nNumber of Statements Attached \nIn the space provided, enter the number of Forms 4669 you are attaching to your Form 4670. \nSignature \nYou must complete all sections of Form 4670 and sign it. If you do not sign, your Form 4670 will be returned to you for your signature. \nForm 4670 must be signed by one of the following: \n• Sole proprietorship—The individual who owns the business. \n• Corporation (including a limited liability company (LLC) treated as a corporation)—The president, vice president, or other principal officer duly \nauthorized to sign. \n• Partnership (including an LLC treated as a partnership) or unincorporated organization—A responsible and duly authorized member, partner, or \nofficer having knowledge of its affairs. \n• Single member LLC treated as a disregarded entity for federal income tax purposes—The owner of the LLC or a principal officer duly authorized to \nsign. \n• Trust or estate—The fiduciary. \nForm 4670 may also be signed by a duly authorized agent of the taxpayer if a valid power of attorney has been filed.\nPrivacy Act and Paperwork Reduction Act Notice\nWe ask for the information on this form to carry out the Internal Revenue laws of the United States. Subtitle C, Employment Taxes, of the Internal \nRevenue Code requires tax withholding on wages and railroad retirement (RRTA) compensation. Additionally, section 3406 requires backup withholding \non certain payments, and chapters 3 and 4 require tax withholding on certain payments to foreign persons. This form is used to determine whether you \nare eligible for relief from payment of tax withholding and the amount, if any, of relief. You are not required to apply for relief from payment of tax \nwithholding; however, if you do apply you are required to give us the information requested on this form. We need it to determine your eligibility for relief \nand to figure and collect the right amount of tax. Section 6109 requires you to provide your identification number. Failure to provide the information we \nask for may delay or prevent processing of your request; providing false or fraudulent information may subject you to penalties.\n" ]

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