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Publication 515 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Symbols

10% owners, Ten-percent owners.
501(c) organizations, Foreign Governments and Certain Other Foreign Organizations
80/20 company, Dividends paid by a domestic corporation (an 80/20 company).

A

Acceptance agent, Unexpected payment.
Accounts, offshore, Offshore accounts.
Alien:
Illegal, Illegal aliens.
Nonresident, Nonresident alien.
Resident, Resident alien.
Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments.
Allocation information, Failure to provide allocation information.
Alternative procedure, Alternative procedure.
American Samoa, Virgin Islands and American Samoa corporations.
Amount to withhold, Determination of amount to withhold.
Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities.
Artists and athletes:
Earnings of, Artists and Athletes (Income Code 20)
Sign-on fee, Signing on.
Special events and promotions, Artists and Athletes (Income Code 20)
Assistance (see Tax help)
Awards, Other Grants, Prizes, and Awards

B

Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed.
Banks, interest received by, Banks.
Beneficial owner, Beneficial Owners
Bonds sold between interest dates, Sales of bonds between interest dates.
Branch profits tax, Corporation subject to branch profits tax.

C

Canada, Exception 3., Deposit interest paid to alien individuals who are residents of Canada.
Capital gains, Capital gains (Income Code 9).
Central withholding agreements, Central withholding agreements.
Comments, Comments and suggestions.
Consent dividends, Consent dividends., Consent dividends.
Contingent interest, Contingent interest.
Controlled foreign corporations, interest paid to, Controlled foreign corporations.
Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3).
Coupons, federal tax deposit, Federal tax deposit coupons.
Covenant not to compete, Covenant not to compete.
Crew members, Crew members.

D

Dependent personal services:, Pay for dependent personal services (Income Code 17).
Allowance for personal exemptions, Withholding exemptions.
Defined, Pay for dependent personal services (Income Code 17).
Exempt from withholding, Graduated rates.
Depositing taxes:
How to, Depositing Withheld Taxes
When to, When Deposits Are Required
Deposits, Interest on deposits (Income Code 29).
Disregarded entities, Disregarded entities.
Dividends:
Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7).
Domestic corporation, Dividends paid by a domestic corporation (an 80/20 company).
Foreign corporations, Dividends paid by foreign corporations (Income Code 8).
In general, Dividends
Documentary evidence, Documentary evidence., Documentary Evidence, Documentary evidence.
Documentation:
From foreign beneficial owners and U.S. payees, Documentation
From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities
Presumptions in the absence of, Presumption Rules
Qualified intermediaries, Documentation.

E

Effectively connected income:, Effectively Connected Income
Defined, Effectively Connected Income
Foreign partners, Partnership Withholding on Effectively Connected Income
EFTPS, Important Reminders, Electronic deposit requirement.
Electronic deposit rules, Important Reminders, Electronic deposit requirement.
Employee, Employee.
Employer, Employer.

F

Federal tax deposit coupons, Federal tax deposit coupons.
Federal unemployment tax, Federal unemployment tax (FUTA).
Fellowship grants, Scholarships and Fellowship Grants (Income Code 15)
Fellowship income, Scholarships, fellowships, and grants.
FIRPTA withholding, U.S. real property interest., U.S. Real Property Interest
Fiscally transparent entity, Fiscally transparent entity.
Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP)
Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries
Foreign:
501(c) organizations, Foreign Governments and Certain Other Foreign Organizations
Bank, U.S. branches of foreign banks and foreign insurance companies., Income paid to U.S. branch of foreign bank or insurance company.
Charitable organizations, Other foreign organizations, associations, and charitable institutions.
Corporations, Foreign corporations.
Governments, Foreign Governments and Certain Other Foreign Organizations
Insurance company, U.S. branches of foreign banks and foreign insurance companies., Income paid to U.S. branch of foreign bank or insurance company.
Intermediary, Foreign Intermediaries
Organizations and associations, Other foreign organizations, associations, and charitable institutions.
Partner, Foreign Partner, Foreign partner.
Partnerships, nonwithholding, Foreign partnerships.
Person, Foreign Persons
Private foundation, Foreign private foundation., Foreign Governments and Certain Other Foreign Organizations
Status, Establishment of foreign status.
Trusts, Foreign simple and grantor trust.
Form:
1042, Withholding and Reporting Obligations, Form 1042.
1042–S, Withholding and Reporting Obligations, Form 1042–S reporting., Form 1042–S.
1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed.
1099–S, Form 1099–S,
2758, Extension of time to file.
4419, Magnetic media reporting.
8109, Federal tax deposit coupons.
8233, Form 8233,
8288, Reporting and Paying the Tax, Form 8288,
8288–A, Reporting and Paying the Tax, Form 8288–A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
8288–B, Format for Applications
8804, Form 8804,
8805, Form 8805,
8809, Extension of time to file.
8813, Form 8813,
8833, Claiming treaty benefits.
940, Federal unemployment tax (FUTA).
941, Reporting requirements for wages and withheld taxes paid to nonresident aliens.
972, Consent dividends.
SS–4, U.S. Taxpayer Identification Numbers
SS–5, U.S. Taxpayer Identification Numbers
W-7, U.S. Taxpayer Identification Numbers
W–2, Reporting requirements for wages and withheld taxes paid to nonresident aliens., Form W–2.
W–4, Alternate withholding procedure., Form W–4,, Withholding exemptions., Special instructions for Form W–4.
W–8, Important Reminders
W–8BEN, Important Reminders, Form W–8BEN,
W–8ECI, Important Reminders, Form W–8ECI,
W–8EXP, Important Reminders, Form W–8EXP,
W–8IMY, Important Reminders, Form W–8IMY,
W–9, U.S. Taxpayer Identification Numbers
Free tax services, How To Get Tax Help
FUTA, Federal unemployment tax (FUTA).

G

Gambling winnings, Gambling winnings (Income Code 28).
Graduated rates, Graduated rates.
Graduated withholding, Wages Paid to Employees— Graduated Withholding
Grant income, Scholarships, fellowships, and grants.
Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards
Green card test, Resident alien.
Guam, Guam or Northern Mariana Islands corporations.

H

Help (see Tax help)
Hong Kong, Important Reminders

I

Identification number, taxpayer, U.S. Taxpayer Identification Numbers, Identification numbers.
Illegal aliens, Illegal aliens.
Important reminders, Important Reminders
Income code:
01, Interest paid by U.S. obligors—general (Income Code 1).
02, Interest on real property mortgages (Income Code 2).
03, Interest paid to controlling foreign corporations (Income Code 3).
04, Interest paid by foreign corporations (Income Code 4).
06, Dividends paid by U.S. corporations — general (Income Code 6).
07, Dividends qualifying for direct dividend rate (Income Code 7).
08, Dividends paid by foreign corporations (Income Code 8).
09, Capital gains (Income Code 9).
10, Industrial royalties (Income Code 10).
11, Motion picture or television copyright royalties (Income Code 11).
12, Other royalties (e.g., copyright, recording, publishing) (Income Code 12).
13, Real Property Income and Natural Resources Royalties (Income Code 13)
14, Pensions, Annuities, and Alimony (Income Code 14)
15, Scholarships and Fellowship Grants (Income Code 15)
16, Pay for independent personal services (Income Code 16).
17, Pay for dependent personal services (Income Code 17).
18, Pay for teaching (Income Code 18).
19, Pay during studying and training (Income Code 19).
20, Artists and Athletes (Income Code 20)
24, Reporting and Paying the Tax
25, Reporting and Paying the Tax
26, Reporting and Paying the Tax
27, Publicly Traded Partnerships
28, Gambling winnings (Income Code 28).
29, Interest on deposits (Income Code 29).
30, Original issue discount (Income Code 30).
50, Other income (Income Code 50).
Income:
Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP)
Interest, Interest
Notional principal contract, Notional principal contract income.
Other than effectively connected, Income Not Effectively Connected
Personal service, Personal service income.
Source of, Source of Income
Transportation, Transportation income.
Independent personal services:, Pay for independent personal services (Income Code 16).
Defined, Pay for independent personal services (Income Code 16).
Exempt from withholding, Pay for independent personal services (Income Code 16)., 30% rate.
India, Students and business apprentices from India.
Indirect account holders, Indirect Account Holders
Installment payment, Installment payments., Amount of installment payment.
Insurance proceeds, Insurance proceeds.
Interest:
Contingent, Contingent interest.
Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3).
Deposits, Interest on deposits (Income Code 29).
Foreign business arrangements, Interest from foreign business arrangements.
Foreign corporations, Interest paid by foreign corporations (Income Code 4).
Income, Interest
Portfolio, Portfolio interest., Interest that does not qualify as portfolio interest.
Real property mortgages, Interest on real property mortgages (Income Code 2).
Intermediary:
Foreign, Foreign Intermediaries
Nonqualified, Nonqualified intermediary.
Qualified, Qualified intermediary., Qualified Intermediaries
International organizations, Foreign Governments and Certain Other Foreign Organizations
ITIN, Important Reminders, U.S. Taxpayer Identification Numbers

K

Knowledge, standards of, Standards of Knowledge

L

Liability of withholding agent, Liability for tax., Liability of agents.

M

Magnetic media reporting, Magnetic media reporting.
Marketable securities, Marketable securities.
Mexico, Exception 3.
Missing children, Important Reminders
More information (see Tax help)
Mortgages, Interest on real property mortgages (Income Code 2).

N

New forms, Important Reminders
Non-registered obligations, Obligations not in registered form.
Nonqualified intermediary, Nonqualified intermediary., Nonqualified Intermediaries
Nonresident alien:
Defined, Nonresident alien.
Married to U.S. citizen or resident, Married to U.S. citizen or resident alien.
Nonwage pay, Pay that is not wages.
Northern Mariana Islands, Guam or Northern Mariana Islands corporations.
Notional principal contract income, Notional principal contract income.
NRA withholding:
In general, Withholding of Tax
Income subject to, Income Subject to NRA Withholding
Persons subject to, Persons Subject to NRA Withholding

O

Obligations:
Not in registered form, Obligations not in registered form.
Registered, Obligations in registered form.
Offshore accounts, Offshore accounts.
Original issue discount, Original issue discount (Income Code 30).
Overwithholding, adjustment for, Adjustment for Overwithholding

P

Partner, foreign, Foreign Partner
Partnerships:
Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income
Foreign, Foreign partnerships.
Publicly traded, Widely held and publicly traded partnerships., Publicly Traded Partnerships
Widely held, Widely held and publicly traded partnerships.
Pay for personal services:
Artists and athletes, Artists and Athletes (Income Code 20)
Dependent personal services, Pay for dependent personal services (Income Code 17).
Employees, Wages Paid to Employees— Graduated Withholding
Exempt from withholding, Pay for Personal Services Performed
Independent personal services, Pay for independent personal services (Income Code 16).
Salaries and wages, Wages Paid to Employees— Graduated Withholding
Scholarship or fellowship recipient, Pay for services rendered.
Studying, Pay during studying and training (Income Code 19).
Teaching, Pay for teaching (Income Code 18).
Training, Pay during studying and training (Income Code 19).
Payee, Identifying the Payee
Penalties:
Deposit, Penalty for failure to make deposits on time.
Form 1042, Penalties.
Form 8804, Penalties.
Form 8805, Penalties.
Magnetic media, Failure to file on magnetic media.
Trust fund recovery, Trust fund recovery penalty.
Pensions, Pension payments., Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities.
Per diem, Per diem paid by the U.S. Government.
Personal service income, Personal service income.
Pooled withholding information, Pooled withholding information.
Portfolio interest, Portfolio interest., Interest that does not qualify as portfolio interest.
Presumption:
Corporation, Presumption Rules
Individual, Presumption Rules
Partnership, Presumption Rules
Rules, Presumption Rules
Trust, Presumption Rules
Private foundation, foreign, Foreign private foundation.
Prizes, Other Grants, Prizes, and Awards
Procedure, alternative, Alternative procedure.
Publications (see Tax help)
Puerto Rico, Resident of Puerto Rico., Main business in Puerto Rico or the Virgin Islands., Exception 4.

Q

QI withholding agreement, QI withholding agreement.
Qualified intermediary, Qualified intermediary., Qualified Intermediaries

R

Racing purses, Racing purses.
Real property interest:
Disposition of, U.S. Real Property Interest
Withholding certificates, Withholding Certificates
Reason to know, Reason to Know
Refund procedures:
Qualified intermediaries, Collective refund procedures.
Registered obligations, Obligations in registered form.
Researchers, Tax treaties.
Residency, Determining residency.
Resident alien defined, Resident alien.
Returns required, Returns Required
Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13)
Ryukyu Islands, Income from U.S. Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands.

S

Salaries, Wages Paid to Employees— Graduated Withholding
Saving clause, Nonresident alien who becomes a resident alien.
Scholarship, Scholarships, fellowships, and grants., Scholarships and Fellowship Grants (Income Code 15)
Securities, Marketable securities. , Income from securities.
Services performed outside the U.S., Services performed outside the United States.
Short-term obligation, Short-term obligations.
Social security, Graduated rates.
Source of income, Source of Income
Standards of knowledge, Standards of Knowledge
Substantial presence test, Resident alien.
Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help
Tax treaties:
Claiming benefits, Claiming treaty benefits.
Dependent personal services, Tax treaties.
Entertainers and athletes, Tax treaties.
Gains, Tax treaties.
Gambling winnings, Tax treaties.
Independent personal services, Tax treaties.
Student, Tax treaties.
Students and trainees, Tax treaties.
Table of, Table 3
Tables, Tax Treaty Tables
Teaching, Tax treaties.
Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations
Tax:
Reporting and paying, Reporting and Paying the Tax
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Taxpayer identification number, Important Reminders, U.S. Taxpayer Identification Numbers, Identification numbers.
Taxpayer identification number:
Exceptions, Exceptions to TIN requirement.
Teachers, Pay for teaching (Income Code 18).
Ten-percent owners, Ten-percent owners.
Territorial limits, Territorial limits.
TIN, Identification numbers.
Totalization agreements, Graduated rates.
Transportation income, Transportation income.
Travel expenses, Travel expenses.
Trust Territory of the Pacific Islands, Income from U.S. Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands.
Trusts:
Foreign, Foreign simple and grantor trust.
TTY/TDD information, How To Get Tax Help

U

U.S. agent of foreign person, U.S. agent of foreign person.
U.S. branch:
Foreign bank, U.S. branches of foreign banks and foreign insurance companies., Income paid to U.S. branch of foreign bank or insurance company.
Foreign insurance company, U.S. branches of foreign banks and foreign insurance companies., Income paid to U.S. branch of foreign bank or insurance company.
Foreign person, U.S. branches of foreign persons.
U.S. national, Alternate withholding procedure., 30% rate.
U.S. real property interest, U.S. real property interest.
U.S. savings bonds, Income from U.S. Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands.
U.S. territorial limits, Territorial limits.
Unexpected payment, Unexpected payment.

V

Virgin Islands, Virgin Islands and American Samoa corporations., Main business in Puerto Rico or the Virgin Islands.

W

Wages:
Paid to employees, Wages Paid to Employees— Graduated Withholding
Pay that is not, Pay that is not wages.
When to withhold, When to withhold.
Withhold, amount to, Determination of amount to withhold.
Withhold, when to, When to withhold.
Withholding agent:
Defined, Withholding Agent
Liability, Liability for tax., Liability of agents.
Returns required, Returns Required
Tax deposit requirements, Depositing Withheld Taxes
Withholding exemptions and reductions:
Dependent personal services, Graduated rates.
Exemption, Withholding exemption.
Final payment exemption, Final payment exemption.
Foreign governments, Foreign Governments and Certain Other Foreign Organizations
International organizations, Foreign Governments and Certain Other Foreign Organizations
Real property interest, Withholding Certificates
Researchers, Tax treaties.
Scholarships and fellowship grants, Alternate withholding procedure.
Students, Tax treaties.
Withholding agreements, Withholding agreements., Central withholding agreements.
Withholding:
Agreements, QI withholding agreement., Withholding agreements., Central withholding agreements.
Certificate, Withholding Certificates, Withholding certificate.
Rate pool, Pooled withholding information.
Real property, U.S. Real Property Interest