Editable IRS Form 8822-B 2019-2024

There are a variety of purposes described in the regulations regarding Form 8822-B. 1. To collect taxes on investment income for Federal income tax purposes. 2. To make a claim for a refund if a recipient fails to make a claim for a refund or has made a claim for a refund that was denied (Form 8822-A) 3. To establish a payment for tax or other governmental charge on a claim for a refund or payment from the Trust Fund. 4. To provide for a tax refund if no credit was available for the recipient's tax (Form 8951) 5. To collect for the United States Treasury Department, or other federal agency as stated in the regulation on Forms 8951, 8952 or 8953 or this website: “Notice or Credit for Taxes to the United States Treasury Departments,” that describes how to claim a refund in federal tax (Form 8951) on Form 8802, 8805, 8809, 8809A; and. 6. To report and pay certain taxes, to report the return of any such tax, or to pay certain fines or penalties, or to make an assessment by the Department of Revenue for any such taxes, fees, penalties, or assessments imposed by the United States or by a state or local government by reason of the recipient's gross income. Is payment of a claim to a tax return information if it is on Form 8802, 8805, 8809, 8809A, 8809-A, or 8898? Yes. Form 8802 and Form 8805 are informational, and Form 8809A and Form 8809-A are supplemental. What information must be provided when paying claims? See Notice 95-44 or instructions on the front of the tax return. What does Form 8802, 8805 or 8809 do? They contain information about: the person receiving the payment; the source of the payment (e.g., employer or a trust); the payment date by which the payment must be paid (e.g.

The Form 8822-B, Information Return by the Registrant for Information Returns by Certain Non-U.S. Holders of Electronically-Filed Federal Income Tax Returns (Form 8822-B) (IRS Form 8822-B) must be completed by a U.S. person for any foreign person with a gross federal income tax obligation, and each foreign person with a gross amount of federal income tax not currently met by any other foreign person. A U.S. person includes a U.S. corporation. However, a U.S. person does not include a foreign corporation. A U.S. person includes a natural person (a citizen or a resident alien) or partnership. Filing a combined Form 8822-B (Form 8822-EZ). The Form 8822-EZ (Individual Information Return), which is electronically filed with the IRS, is also the appropriate form for completing the Form 8822-B if you are married to a U.S. person. Example No. 1, a partnership: Filing Form 8822-B on its partnership return, the partnership should complete two Form 8822-EZs, one listing its entire taxes due for each of its U.S. taxpayers, the other listing a portion of its federal income tax due to the partners whose taxes are listed as being due. Each federal income tax should be added to the partnership's total federal income tax due on line 8a. Each foreign tax should be reflected on line 8b. Each partnership's federal income tax should also be reflected on the Form 8822-EZ associated with this return. Example No. 2, a foreign corporation: If no partners of a foreign corporation file a Form 8822-B, and all partners complete Forms 8802 and 8501 on Schedule B, it must have an individual tax liability. A complete Form 8802 should be provided because tax is due by each foreign corporation partner (a.k.a., partner tax). Also include a complete Form 8802-EZ if this is the Form 8802-EZ associated with its domestic return. Example No. 3, a partnership consisting only of U.S. citizens: A foreign partnership consisting only of U.S.

To complete Form 8822-B, you must: Be a “nonprofit organization with a substantial federal tax-exempt purpose” Have a stated budget of at least 250,000 during your fiscal year (ending September 30). File your tax return as described in Publication 15 for the fiscal year ending on September 30. Complete and file your return within three years after the due date (excluding extensions) for the tax year. If you have a limited purpose 501(c)(3) organization, and your fiscal year ends before the due date (excluding extensions) for the tax year, you may be eligible for an advance payment of your tax liability for tax year 2017 and also may be able to receive interest in addition to your tax liability. Learn about advances in Publication 535, U.S. Tax Guide for Small Estates. Taxpayers making deposits to the Treasury Department General Fund have 30 days to complete their Form 8822. Please refer to Publication 535, U.S. Tax Guide for Small Estates for more information about what should be done during this 30-day period. When do I need to complete Form 8822-B as an advance payment or is the filing required just before the due date (excluding extensions)? In general, an “additional tax” is an additional payment of tax for the current fiscal year that you will be filing. For example, if you make a deposit of 150,000 to the Treasury Department General Fund you must complete Form 8822-B as an advance payment. A deposit of that amount will be a tax deduction on your tax return that same tax year. If you are making additional payments to your nonprofit organization, you should consult your accountant first. What should I do if I have questions about Form 8822-B? For general questions about Form 8822-B, call. For questions about the deadlines for filing your return or paying a tax liability, contact the mailing address for the address change or the address of the IRS in the state where your nonprofit organization operates. If you do not receive a timely response to your question, submit a written request to the mailing address. If you are filing Form 8822-B, you will also submit the Form 8822-B to the federal IRS or state IRS offices.

The form for non-exempt organizations may be created by the donor or, alternatively, the sponsoring organization may complete Form 8889-B. The non-exempt form is not required for any exempt organization. How can I obtain information about the Form 8822-B? You will get information from your organization if your organization qualifies for Form 8822-B. The form is available on IRS.gov. However, the form is not accessible for private use in any manner. Who must get a Form 8822-B, and what do I need to do to receive the form? You can get Form 8822-B if you are: A charity: an organization formed under Federal tax law that qualifies under section 509(a)(1)(B) to be a tax-exempt organization ; and an organization formed under Federal tax law that qualifies under section 509(a)(1)(B) to be a ; and An education organization: a 501(c)(3) educational organization that was incorporated under section 501(c)(3) to be organized for a school, university, or other educational activity and that was not organized or formed for the purpose of becoming a tax-exempt organization ; and Educational organization that was incorporated under section 501(c)(3) to be organized for a school, university, or other educational activity and that was not organized or formed for the purpose of becoming a ; and A nonprofit trade association: a trade association organized for the purpose of maintaining and promoting the interests of a trade, manufacture, or retail trade organization or the interests of its members and affiliates who collectively possess more than 50% of the industry in a country. Tax-exempt trade associations and trade associations organized for any other purpose are not subject to the registration requirements of this section.

Your Form 8822 will stay with you to protect your tax return and to allow you and your employer to keep detailed records of your account information. The IRS will not review or review your Form 8822-B. It will act only after you file your federal and state returns and pay your taxes. To close Form 8822-B, go to IRS.gov/Form8822. What should I do with Form 940 or 940A when it’s complete? Form 940 and Form 940A, along with the information they hold, should not be used to apply for the following: Social Security disability assistance; Medical care coverage; Home office deductions; Medicare Part D coverage; or Child Tax Credit or the Additional Child Tax Credit. Do I need to include all information on Form 8822-B? You should keep Form 8822-B complete with all the information that would be required on the taxpayer return. However, the IRS recommends that Form 8822-B be incomplete so that you can provide information to the IRS without completing a new one. For example, you or your employer might want to provide additional information before filing your annual return, such as: Additional employer/self-employment income; Tax adjustments, refunds, or offsets (for example, employer tax payments not included in income); Payments from foreign countries; and Disposition information of income in a recipient's country of origin. If the income included on your Form 8822-B is exempt or nonexempt, you may want to provide that information as one or more lines of code in your Form 1040 or a Form 1040A. If you use Form 1040EZ or Form 1040NR to amend or correct an error, see the Instructions for Form 1040 or Form 1040NR. The additional lines of code are shown, on the right column, under the “Line of Code” column. What information do I need to send if I’m the payee as a Form 1040 employee, Form 1040 employee-waiver, or Form 1040NR individual taxpayer? To complete your taxpayer return using the self-employment method, enter into Part I, line 22, as necessary Form 1040.

If your employer asks for a Form 8822-B on your return, present both forms to your local U.S. Customs and Border Protection (CBP) Office. The first Form 8822-B should show the date of birth. The second Form 8822-B, if needed, can be obtained from your employer's records or from the IRS. It may also be listed on any tax forms filed with your employer. The other piece of paper you may or may not receive includes your Social Security Numbers (SSNs). The person at the CBP office will give you your SSN. If your employer does not provide you a Form 8822-B that shows your SSNs, contact your employer to find out if your employer will provide a Form 8822-B showing your SSNs. Form 8822-B may be available from your state tax agency. The IRS can also ask for Form 8822-B to verify information about you. How do I file a return using the Form 8822-B? Before you file any return, complete Form 8822-B with the appropriate taxpayer identification number (TIN). Follow the instructions on the back of the form. Make sure you also file an amended return to fix any discrepancies in information provided. Do I need to file either Form 8822-B or a statement with my tax return using the Form 8822-B? Yes, because the Form 8822-B must be filed with any return. You do not need to file either form yourself. However, you can include the IRS form with another document when you file your tax return. If I am still not sure which form (Form 8822-B or Form 1638) I need to use, write a letter and send it to the IRS explaining the situation. The IRS will contact you to confirm the type of form you need. After filing a Form 8822-B, can I amend my return? Yes. Any time before January 31, 2008, you can amend the income tax return to correct any errors that have been filed, corrected or made up after filing the original return. When you file an amended return, you make any additional adjustments, adjustments, or improvements, if any, after the original return was filed. I already filed an amended return using a Form 8822-B.

To be submitted electronically, the documents will need to be .PDF formats. We will also accept paper copies of all documents required to be reported with the Form 8822-B application. Documents required for filing the Form 8822-B include the following: Certificate of U.S. Treasury Form 8822, Certificate of Filing (Form 8822-B, Certificate of Filing) Current U.S. passport Copy of any foreign passport Copy of any foreign driver's license or foreign identification card S.D.N.Y. Identification document (e.g., Passport) Bank statement (two completed copies, in the original and one copy with a clear signature) S.D.N.Y. employment contract Current U.S. Social Security card that contains at least a four-digit Social Security number (the second four digits of the SSN must be the same as in the SSN on the Certificate of Filing) Resident alien card (i.e., a valid U.S. green card) or nonresident alien card (i.e., a valid nonresident alien card) Nonresident alien employment contract Residence visa (i.e., Employment Authorization Document (EAD), I-766) Birth Certificate for U.S. Citizen Child (a letter that the parent or legal guardian is a U.S. citizen, or has a U.S. visa; or a birth certificate, birth certificate with parent's or legal guardian's signature of the child born within six months of entry into the United States if the child is under 16 months of age) U.S. tax return form 1040 (for individuals) or 1040A (for entities) with one of the following: Form W-8BEN (W8-BEN Certificate of Foreign Employer) (If filing with a corporation) Form W8-BEN (W-8-BEN Certificate of Foreign Self-Employment) (If filing as a sole proprietor, partnership, LLC), or S-Corporation (If filing as a sole proprietor, partnership, LLC) Form 1099-MISC (if U.S. person, with the U.S.

The two types of Form 8822-B are: 1. Form 8802-B — A self-employed individual who files Form 8802-B with only one Form 1040 for the year, 2. Form 8822-B — An employee who files Form 8802-B for each year of service. Form 8802-B is sent after April 15 to each self-employed individual with at least 10 years service who was not required to pay self-employment tax during the year. Form 8802-B is sent after April 15 to each employer with 10 or more employees who was not required to pay self-employment tax during the year for each employee with 10 or more months of service who: (1) Was not paid at least the regular wages and the employer's share of fringe benefits as provided by section 4980H of the Internal Revenue Code, (2) Was not paid an amount equal to the regular wages but greater than the minimum W-2 wages as provided by section 4701(a)(30)(A)(ii) of the Internal Revenue Code, or (3) Was paid less than the minimum W-2 wages as provided by section 4701(a)(30)(A)(ii) of the Internal Revenue Code. If Form 8905 is filed for each self-employed individual who is required to pay self-employment tax and was not paid self-employment tax, the tax is withheld as an amount equal to all tax due. The amount of the withheld tax is usually equal to 30% of the ordinary income tax. An amount withheld as a tax due is due the last day of the calendar month preceding the month of receipt of Form 8822-B. If Form 8905 was filed and the Form 8822-B tax was received on April 15, the tax is added to the tax due. How should I prepare Form 8905? You must prepare Form 8905 using the Instructions for Form 8905 if the following criteria are met: (1) A Form 8905 with one Form 8822-B is filed for each employee with 10 or more months of service. (2) A Form 8905 with no Form 8822-B is filed for the entire employer.

Every year, the IRS processes approximately 200 million Forms 87-B. In 2013, over 11 million individuals received Form 87-B. Some of these individuals have not yet filed their tax returns for that year, but will file as soon as their returns are received (unless the return is due more than two years after that year). Many individuals are not required to file a tax return, and do not receive a Form 87-B. How does Form 87-B determine whether an individual is eligible for certain federal and state tax benefits? Form 87-B determines an individual's eligibility for the following federal income tax benefits: Federal Unemployment Tax Act (FTA) Child and Dependent Care Tax Credit Federal Earned Income Tax Credit Federal Income Tax Withholding State and local income taxes Federal and state Earned Income Tax Credits Estate and Gift Tax For more information, visit IRS.gov. How do I appeal the denial of a credit or refund on my return? You may appeal any determination on any claim against the credit or refund for which you are requesting a refund. To obtain a copy of your case file, you can contact IRS Taxpayer Advocate Service (TAS) by phone at, TTY at, or e-mail at [email protected]. Tax Topic Summary Income and Medicare How does Medicare work for Americans? Medicare is a jointly-administered federal-state program that provides health insurance for people age 65 and over whom pay all or part of their own health insurance premiums. Does Medicare cover dental services? No. Medicare does not cover dental services for people under age 65. If I am under age 65, do I qualify for Medicare? If your income exceeds certain thresholds in your area, Medicare may be an option for you. You must qualify for Medicaid to be eligible for Medicare or for most Medicare Advantage plans (see below). Some people have earned income from disability, retirement or Social Security before age 65. You may qualify for Medicare if you do not have earnings that exceed a certain amount. The amount of earnings that will cause you to be eligible for Medicare depend on your area. Income levels, however, are not sufficient information to determine whether you are eligible.

You must file your Form 8822-B on or before the due date for your tax return. Can I file a retroactive Form 8822-B? No, to be considered in good standing, an extension of time to file must be filed on or before tax day to cover the tax period of the extension. However, there are some situations where a retroactive extension can be done; please contact a CPA for more information. Do I have to file a tax return for the year I am repaying over 10 or 20 years? If your total tax liability is 3,500 or less, including all credits and deductions, for the period covered by the tax return, and your year of payment exceeds 10 years, you have an affirmative extension to file the tax return. If your total tax liability is 3,500.00 to 50,000, including all credits and deductions, for the period covered by the tax return, and your year of payment to dates does not exceed 20 years, you must file a return on or before the due date of the return, even if your year of repayment is less than or equal to 20 years. If you have a tax liability exceeding 50,000 but less than or equal to 250,000, or if you have a tax liability of 10,000 or less, you have a negative extension to file for the period covered by the tax return covered for both years of payment. If you have a tax liability or income exceeding 250,000, you can have the original request for a negative extension to be extended indefinitely. Are there any exceptions to the 10-Year Rule? A negative extension is available when: You are a disabled veteran, You are a non-resident alien, You are a veteran who is receiving financial compensation, You are a veteran receiving a compensation award, you are a spouse or dependent of a non-resident alien who is disabled. If your tax liability is substantially greater than the amount covered under the 10-Year Rule, or you are claiming exemptions, then you would still need to file a Form 8822 or Form 8822-B.