Form RRB-1042S (Nonresident Aliens)
This form is for nonresident aliens. It contains the following four additional items that do not appear on Form RRB-1099.
Note.
If your country of legal residence changed or your tax withholding rate changed during the year, you may receive more than one Form
RRB-1042S. To determine your total amounts for the year, you should add the amounts shown on all Forms RRB-1042S you received for that
year.
Box 10 - Country
The country where you maintain your legal residence is shown in this box. If you maintained legal residence in more than one country during the
year, you will receive a separate Form RRB-1042S for each country of legal residence during the year.
Box 11 - Rate of Tax
The figure in this box is the rate at which tax was withheld from 85% of the SSEB portion of tier 1 payments you received. If tax was withheld at
more than one rate during the year, you will receive a separate Form RRB-1042S for each rate change during the year. The tax rate for most
nonresident aliens is 30%. The figure 0% or 15% may appear in this box if you claimed a tax treaty exemption. Benefits received by
residents of Canada, Egypt, Germany, Ireland, Israel, Italy, Japan, Romania, and the United Kingdom are exempt from U.S. tax. If you are a resident of
Switzerland, 85% of your benefits are taxed at a 15% rate.
Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U.S. tax if the benefits are
for services performed for the United States, its subdivisions, or local government authorities. See Publication 519 for more information on
nonresident aliens.
Box 12 - Federal Tax Withheld
The figure in this box is the total amount of U.S. federal income tax withheld from the SSEB portion of your tier 1 payments while you were a legal
resident of the country in box 10 in 2002. If you received more than one Form RRB-1042S for 2002, add the amounts in box 12 of all
Forms RRB-1042S to determine your total amount of U.S. federal income tax withheld from SSEB payments for 2002. Tax is withheld for any month in
which you were a nonresident alien (unless you claimed exemption under a tax treaty).
Box 13 - Medicare Premium Total
This is for information purposes. This is the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments
shown on your Form RRB-1042S for 2002. Medicare premium refunds are not included in this total. The Medicare total is normally shown on Form
RRB-1042S. However, if Form RRB-1042S is not required for your 2002 taxes, then this total will be shown on Form RRB-1099-R.
Medicare premiums deducted from your social security benefits, paid by a third party, or paid by direct billing will not be shown in this box.
You should contact your nearest RRB field office (if you reside in the United States) or U.S. consulate/embassy (if you reside outside of the
United States) for assistance with your RRB tax statement inquiries. If you have any questions about how to figure your taxable payments or what
amounts to show on your income tax returns, contact the IRS. You may visit the RRB on the Internet at www.rrb.gov.
How To Get Tax Help
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several
ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
Contacting your Taxpayer Advocate.
If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.
The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been
fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that
resulted from previous contacts and ensure that your case is given a complete and impartial review.
To contact your Taxpayer Advocate:
- Call the Taxpayer Advocate at 1-877-777-4778.
- Call, write, or fax the Taxpayer Advocate office in your area.
- Call 1-800-829-4059 if you are a TTY/TDD user.
For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS.
Free tax services.
To find out what services are available, get Publication 910, Guide to Free Tax Services. It contains a list of free tax publications
and an index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of
TeleTax topics.
Personal computer. With your personal computer and modem, you can access the IRS on the Internet at www.irs.gov. While
visiting our web site, you can:
- See answers to frequently asked tax questions or request help by e-mail.
- Download forms and publications or search for forms and publications by topic or keyword.
- Order IRS products on-line.
- View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping.
- View Internal Revenue Bulletins published in the last few years.
- Search regulations and the Internal Revenue Code.
- Receive our electronic newsletters on hot tax issues and news.
- Learn about the benefits of filing electronically (IRS e-file).
- Get information on starting and operating a small business.
You can also reach us with your computer using File Transfer Protocol at ftp.irs.gov.
TaxFax Service. Using the phone attached to your fax machine, you can receive forms and instructions by calling
703-368-9694. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The
items you request will be faxed to you.
For help with transmission problems, call the FedWorld Help Desk at 703-487-4608.
Phone. Many services are available by phone.
- Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current and prior year
forms, instructions, and publications.
- Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
- Solving problems. Take advantage of Everyday Tax Solutions service by calling your local IRS office to set up an in-person
appointment at your convenience. Check your local directory assistance or www.irs.gov for the numbers.
- TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions
or to order forms and publications.
- TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax
topics.
Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers,
we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to sometimes listen in on or
record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.
- Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and
publications. Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an
extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the
Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
- Services. You can walk in to your local IRS office to ask tax questions or get help with a tax problem. Now you can set up an
appointment by calling your local IRS office number and, at the prompt, leaving a message requesting Everyday Tax Solutions help. A representative
will call you back within 2 business days to schedule an in-person appointment at your convenience.
Mail. You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response
within 10 workdays after your request is received. Find the address that applies to your part of the country.
- Western part of U.S.:
Western Area Distribution Center
Rancho Cordova, CA 95743-0001
- Central part of U.S.:
Central Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
- Eastern part of U.S. and foreign addresses:
Eastern Area Distribution Center
P.O. Box 85074
Richmond, VA 23261-5074
CD-ROM for tax products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:
- Current tax forms, instructions, and publications.
- Prior-year tax forms and instructions.
- Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
- Internal Revenue Bulletins.
The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1-877-233-6767 or on the
Internet at http://www.irs.gov/cdorders. The first release is available in early January and the final release is available in late
February.
CD-ROM for small businesses. IRS Publication 3207, Small Business Resource Guide, is a must for every small business owner or
any taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions and publications needed to
successfully manage a business. In addition, the CD provides an abundance of other helpful information, such as how to prepare a business plan,
finding financing for your business, and much more. The design of the CD makes finding information easy and quick and incorporates file formats and
browsers that can be run on virtually any desktop or laptop computer.
It is available in March. You can get a free copy by calling 1-800-829-3676 or by visiting the website at
www.irs.gov/smallbiz.
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