obÌåÓý

Guide to Business Expense Resources

Persons in Puerto Rico use Form 1040-ES (PR), which has four (4) declaration vouchers, to pay self-employment tax.

Information about Form 8879-WH, E-file Authorization for Form 1042, including recent updates, related forms, and instructions on how to file. Form 8879-WH is used by a withholding agent and an electronic return originator (ERO) when the withholding agent wants to use a personal identification number (PIN) to electronically sign a return and, if applicable, consent to electronic funds withdrawal.

Information about Form 8288-C, Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests, including recent updates, related forms and instructions on how to file. Form 8288-C is used with Form 8288 to report certain information about the transaction and the seller.

Information about Form 8453-WH, E-file Declaration for Form 1042, including recent updates, related forms, and instructions on how to file. Form 8453-WH is used to authenticate an electronic?Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons; authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter; authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO); and provide consent to authorize an electronic funds withdrawal for payment of the balance due on Form 1042.

The CP972F Notice is sent to Federal Agencies with information return problems.

Product shipping information is updated throughout the filing season as items ship complete. Dates will change.

A partnership (or withholding agent) may transmit withheld amounts through the Electronic Federal Tax Payment System (EFTPS) or by using Forms 8804, 8805, or 8813.

The withholding agent may use EFTPS, a free tax payment service from the U.S. Department of Treasury, to pay section 1446 tax, including installment payments.

Information about Form 8990, Limitation on Business Interest Expense Under Section 163(j), including recent updates, related forms and instructions on how to file. Use Form 8990 to calculate the amount of business interest expense you can deduct and the amount to carry forward to the next year.