Page 54 - Withholding Taxes for Foreign Entities

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Tax treaty tables. The tax treaty tables previ- hundreds of interactive links to help you and IRS e-file. Direct deposit securely and elec-
ously contained in this publication have been find answers to your questions. tronically transfers your refund directly into your
updated and moved to IRS.gov/Individuals/ • You may also be able to access tax law in- financial account. Eight in 10 taxpayers use di-
International-Taxpayers/Tax-Treaty-Tables. formation in your electronic filing software. rect deposit to receive their refund. The IRS is-
sues more than 90% of refunds in less than 21
How To Get Tax Help Tax reform. Tax reform legislation affects indi- days.
viduals, businesses, and tax-exempt and gov- Getting a transcript or copy of a return. The
If you have questions about a tax issue, need ernment entities. Go to IRS.gov/TaxReform for quickest way to get a copy of your tax transcript
information and updates on how this legislation
help preparing your tax return, or want to down- is to go to IRS.gov/Transcripts. Click on either
load free publications, forms, or instructions, go affects your taxes. “Get Transcript Online” or “Get Transcript by
to IRS.gov and find resources that can help you IRS social media. Go to IRS.gov/SocialMedia Mail” to order a copy of your transcript. If you
right away. to see the various social media tools the IRS prefer, you can order your transcript by calling
800-908-9946.
Preparing and filing your tax return. After uses to share the latest information on tax
receiving your wage and earning statements changes, scam alerts, initiatives, products, and Using online tools to help prepare your re-
services. At the IRS, privacy and security are
(Form W-2, W-2G, 1099-R, 1099-MISC) from turn. Go to IRS.gov/Tools for the following.
all employers and interest and dividend state- paramount. We use these tools to share public • The Earned Income Tax Credit Assistant
information with you. Don’t post your social se-
ments from banks (Forms 1099), you can find (IRS.gov/EITCAssistant) determines if
free options to prepare and file your return on curity number or other confidential information you’re eligible for the EIC.
on social media sites. Always protect your iden-
IRS.gov or in your local community if you qual- • The Online EIN Application (IRS.gov/EIN)
ify. tity when using any social networking site. helps you get an employer identification
The Volunteer Income Tax Assistance The following IRS YouTube channels pro- number.
(VITA) program offers free tax help to people vide short, informative videos on various tax-re- • The Tax Withholding Estimator (IRS.gov/
with low-to-moderate incomes, persons with lated topics in English, Spanish, and ASL. W4app) makes it easier for everyone to
disabilities, and limited-English-speaking tax- • Youtube.com/irsvideos. pay the correct amount of tax during the
payers who need help preparing their own tax • Youtube.com/irsvideosmultilingua. year. The Estimator replaces the Withhold-
returns. The Tax Counseling for the Elderly • Youtube.com/irsvideosASL. ing Calculator. The redesigned tool is a
(TCE) program offers free tax help for all tax- convenient, online way to check and tailor
payers, particularly those who are 60 years of Watching IRS videos. The IRS Video portal your withholding. It’s more user-friendly for
age and older. TCE volunteers specialize in an- (IRSVideos.gov) contains video and audio pre- taxpayers, including retirees and self-em-
swering questions about pensions and retire- sentations for individuals, small businesses, ployed individuals. The new and improved
ment-related issues unique to seniors. and tax professionals. features include the following.
You can go to IRS.gov to see your options – Easy to understand language;
for preparing and filing your return, which in- Getting tax information in other languages. – The ability to switch between screens,
correct previous entries, and skip
clude the following. For taxpayers whose native language isn’t Eng- screens that don’t apply;
• Free File. Go to IRS.gov/FreeFile to see if lish, we have the following resources available. – Tips and links to help you determine if
you qualify to use brand-name software to Taxpayers can find information on IRS.gov in you qualify for tax credits and deduc-
prepare and e-file your federal tax return the following languages. tions;
for free. • Spanish (IRS.gov/Spanish). – A progress tracker;
• VITA. Go to IRS.gov/VITA, download the • Chinese (IRS.gov/Chinese). – A self-employment tax feature; and
free IRS2Go app, or call 800-906-9887 to • Korean (IRS.gov/Korean). – Automatic calculation of taxable social
find the nearest VITA location for free tax • Russian (IRS.gov/Russian). security benefits.
return preparation. • Vietnamese (IRS.gov/Vietnamese).
• TCE. Go to IRS.gov/TCE, download the The IRS Taxpayer Assistance Centers • The First Time Homebuyer Credit Account
free IRS2Go app, or call 888-227-7669 to (TACs) provide over-the-phone interpreter serv- Look-up (IRS.gov/HomeBuyer) tool pro-
find the nearest TCE location for free tax ice in over 170 languages, and the service is vides information on your repayments and
return preparation. available free to taxpayers. account balance.
• The Sales Tax Deduction Calculator
Employers can register to use Business Getting tax forms and publications. Go to (IRS.gov/SalesTax) figures the amount you
Services Online. The SSA offers online serv- IRS.gov/Forms to view, download, or print all of can claim if you itemize deductions on
ice for fast, free, and secure online W-2 filing the forms, instructions, and publications you Schedule A (Form 1040 or 1040-SR),
options to CPAs, accountants, enrolled agents, may need. You can also download and view choose not to claim state and local income
and individuals who process Forms W-2, Wage popular tax publications and instructions (in- taxes, and you didn’t save your receipts
and Tax Statement, and Forms W-2c, Correc- cluding the 1040 and 1040-SR instructions) on showing the sales tax you paid.
ted Wage and Tax Statement. Employers can mobile devices as an eBook at no charge at
go to SSA.gov/employer for more information. IRS.gov/eBooks. Or you can go to IRS.gov/ Resolving tax-related identity theft issues.
Getting answers to your tax ques- OrderForms to place an order and have them • The IRS doesn’t initiate contact with tax-
payers by email or telephone to request
tions. On IRS.gov, get answers to your mailed to you within 10 business days. personal or financial information. This in-
tax questions anytime, anywhere. Access your online account (individual tax- cludes any type of electronic communica-
• Go to IRS.gov/Help for a variety of tools payers only). Go to IRS.gov/Account to se- tion, such as text messages and social me-
that will help you get answers to some of curely access information about your federal tax dia channels.
the most common tax questions. account. • Go to IRS.gov/IDProtection for information.
• Go to IRS.gov/ITA for the Interactive Tax • View the amount you owe, pay online, or • If your SSN has been lost or stolen or you
Assistant, a tool that will ask you questions set up an online payment agreement. suspect you’re a victim of tax-related iden-
on a number of tax law topics and provide • Access your tax records online. tity theft, visit IRS.gov/IdentityTheft to learn
answers. You can print the entire interview • Review the past 24 months of your pay- what steps you should take.
and the final response for your records. ment history.
• Go to IRS.gov/Forms to search for our • Go to IRS.gov/SecureAccess to review the Checking on the status of your refund.
forms, instructions, and publications. You required identity authentication process. • Go to IRS.gov/Refunds.
will find details on 2019 tax changes and • The IRS can’t issue refunds before
Using direct deposit. The fastest way to re- mid-February 2020 for returns that claimed
ceive a tax refund is to combine direct deposit the EIC or the ACTC. This applies to the
Page 52 Publication 515 (2020)