Tax Forms

Form 941 is Employer's Quarterly Federal Tax Return. If you're in Nebraska and you're not including a payment, send it to the Department of the Treasury, Internal Revenue Service, Ogden UT 84201-0005.

If you're including a payment, send it to the Internal Revenue Service, P.O. Box 105083, Atlanta GA 30348-5083.

For more information, go to www.irs.gov/taxtopics for Topic 758 (Form 941 - Employer's Quarterly Federal Tax return and Form 944 - Employers Annual Federal Tax Return).

Service Tax is an indirect tax imposed in India on a wide range of specified services (custom house agent, dry cleaning, telephone, tour operators, etc.). As an indirect tax, the service provider pays the tax and recovers the amount from the recipient of the taxable service. The main Service Tax form is Form G.A.R. 7. All Service Tax forms are required to be filed even if no taxable service has been provided during the time period. The purpose of the forms is to meet the reporting requirements of the 1994 Finance Act and to certify that required payments are made timely.

For more information, go to the Service Tax site, www.servicetax.gov.in.

Each taxpayer who files a tax return must have an identifying number. In addition, each dependent claimed on a tax return must have an identifying number. The identifying number can be a Social Security Number, Adoption Taxpayer Identification Number, or Individual Taxpayer Identification Number.

Social Security Number

A Social Security Number is an identifying number issued by the Social Security Administration. The only Social Security Numbers valid for tax filing are ones issued to U.S. citizens, noncitizens lawfully admitted for permanent residence, or noncitizens permitted to work permanently in the United States.

To apply for a Social Security Number you will need to file Form SS-5.

Adoption Taxpayer Identification Number

The IRS issues an Adoption Taxpayer Identification Number (ATIN) as a temporary identification number for the child of a domestic adoption. This number is assigned when the adopting taxpayers are unable to obtain a Social Security Number (SSN) for the child. Refer to Adoption Taxpayer Identification Number for more information.

Individual Taxpayer Identification Number

An Individual Taxpayer Identification Number (ITIN) is an identifying number issued by the IRS. The number is only valid for filing your tax return. The IRS issues ITINs to filers or dependendents who do not have a Social Security Number and are not eligible to receive one. ITINs are issued regardless of immigration status.

An ITIN is only used for tax reporting. An ITIN does not:

• Authorize a person to work in the United States
• Provide eligiblity for Social Security benefits
• Provide eligiblity for the earned income credit

When applying for an ITIN you will need to provide proof of identity. The documents will need to prove your identity and foreign status. If you have an unexpired passport you will not need any other form of identity. If you do not have a valid passport you will need to provide a notorized or certified copy of at least two of the following document types:

• National identification card
• U.S. or foreign driver's license
• Civil birth certificate
• U.S. state identification card
• Foreign voter's registration card
• U.S. or foreign military identification card
• Visa
• U.S. Citizenship and Immigration Services photo identification
• Medical records (dependents under 14 years old only)
• School records (dependents or students under 25 years old only)

To apply for an ITIN, use one of these options:

• Attach Form W-7 to your federal income tax return.
• Use the services of an IRS authorized Acceptance Agent.
• Visit an IRS Taxpayer Assistance Center.

Form VAT 119i is Indemnification in Terms of Section 44(3)(d) of the VAT Act-Bank Details. Vendors who want their refund of excess Value Added Tax (VAT) deposited in a bank account that isn't in the vendors' name must file Form VAT 119i.

You can get a copy of Form VAT 119i at any SARS (South African Revenue Service) office.

You can also print it online at the SARS website at www.sars.gov.za by entering VAT 119i form in the Search box in the upper right corner. Click on the first result in the Search Detail Screen, which takes you to All Forms Value Added Tax. Form 119i is the fourth selection from the top of that list.