Form CG-719s (Small Vessel Sea Service) 2017-2023

Frequently asked questions What is the purpose of Form CG-719/L (Form CG-719/L) for reporting a dividend on a dividend eligible stock? Dividends that occur on a dividend eligible stock are generally reportable on Form CG-719/L. In order to be reportable on the Form CG-719/L, the dividend must be a qualifying dividend. For more information about reporting dividends on a dividend eligible stock, see Pub. 550, General Instruction I. If you are electing the DTC to allow dividends on a dividend eligible stock you are required to attach a filing and payment statement (Form CG-719 or Form CG-719-EZ) to the Form 8886-B (which you'll receive when the dividend is received). See “Dividend on Restricted Stock” below. Note: The Form CG-719 is for reporting dividends on the dividend eligible stock. Not all investors who hold the stock are eligible to report dividend income. When would the Form CG-719 or Form CG-719-EZ be filed? If the taxpayer received the dividend within 30 days of the date of the transaction, as shown on the original Form CG-719 or Form CG-719-EZ (excluding extensions), the Form CG-719 would be filed with the taxpayer's tax return. If the dividend occurred after 30 days of the original Form CG-719 or Form CG-719-EZ (excluding extensions), the Form CG-719 would be filed with the investor's federal individual income tax return on Form 1040 or its equivalent, if applicable. If there is a change in ownership, then any amendment to the Form CG-719 must be attached to the Form 8886-B (which is a filing and payment statement) to be properly filed for reportable income. If a dividend is held for a tax-exempt organization, the Form CG-719 file should be completed for the period the organization held shares of the dividend-eligible stock. In the normal transaction, the reporting date would be the original date of the Form CG-719 or Form CG-719-EZ.

You may complete these two forms (CG-719 and CG-721) in any order, regardless of your eligibility status. Your employer, student loan service, loan originator, or private loan lender may use this information to process your payments. You must complete these forms. Top of Page Can I request a free copy of Form GC-719 from my private loan service? Yes. Your private loan service should provide you with a copy to complete. Your private loan service doesn't need to know whether you are applying for government or private student loans, or whether the money you are requesting for tuition and education is for a tuition, fees, room, board, or other expenses. Top of Page Can I request my employer, student loan service, or loan originator to provide a copy of Form GC-719? To request from your employer, student loan service, or loan originator a copy of Form CG-719, you need to give them specific information about your situation. For example, you can request your employer or student loan service to provide a copy only of the following information: The name(s) of school(s) or agency(s) that are or were your school(s), or that are or were your recipient(s) of federal student loan assistance during the period indicated on the form. If your loan was in repayment, the name(s) of all your repayment plans or programs. The date(s) this form was filed. Top Can I request that my personal information be kept private? Yes. Your student loan service or private loan lender should use the rules in the law on student privacy to protect your information. These rules apply to this form as well as the form on which it was prepared. The law, Federal Student Aid: Privacy and Security Act of 1992 (Section 611(a)) requires that certain personal information from you and provided by you as a condition of the school's participation in federal student financial aid programs (such as through Title IV-D or the GI Bill) be kept confidential. Because there are certain programs that are not subject to this law, including state student financial aid programs, this form is not required. If the loan service or lender gives you this information, this form should state that your confidential information has been disclosed and be destroyed.

For employees who are exempt from having to file tax returns or pay taxes, you may want to file and pay the appropriate tax return(s) on the same or later date than would ordinarily be required. For example, if you paid your taxes on time this year, you could file and pay a federal tax return on June 16, 2018, and a Vermont tax return on June 23. If you are an unregistered Vermont taxpayer, submit your tax return(s) by the latter of your due date, April 18, 2019, or your payment due date, May 17, 2019. For additional information please read How To File Your 2017 Federal Tax Return, or read the instructions for Form CG-719 or the Instructions To Form CG-719. How do I file Form CG-719 as a foreign resident? If you are a nonresident taxpayer, you must file Form CG-719 in the United States, and attach the required documents. However, as a nonresident taxpayer, the payment due date is the day that tax returns must be filed with the Internal Revenue Service. Additional information may be available on the Taxpayer Center's website. If you need assistance with filing the Form CG-719, please contact the Taxpayer Service Center in your area. How do I file Form CG-719 as a U.S. corporation? You may only file Form CG-719 if your corporation (officers, shareholders, and members) qualifies for the Business Tax Convention. However, if a U.S. taxpayer with a U.S. shareholder has one or more U.S. branches or a U.S. branch in more than one country, the taxpayer may be eligible for the foreign tax credit. For more information, please read the Instructions for Form CG-719 or the Instructions for Form CG-719-EZ. Additional information may be available on the Taxpayer Center's website. If you need assistance with filing the Form CG-719, please contact the Taxpayer Service Center in your area. If you are a Canadian corporation, how does Form CG-719 change my Canadian tax liability? If your Canadian corporation has employees whose primary place of business is located within Canada, Form CG-719 should not be filed in Canada. However, if the Canadian corporation conducts substantial business outside Canada, Form CG-719 should be filed in Canada.

The BFI is interested in any applications for Form of the British Empire and Commonwealth in which the user wishes to submit a Form. BFI form requests are not limited to a single type of Form, such as the British Union Flag, but cover a wide range of forms. What kinds of requests can I make? Requests for Forms can take various forms. Please refer to the Request Form (1.7 MB) for details. Can I change my Form to incorporate your new logo? Not at present. You may however be able to use your preferred logo on other BFI forms. Can I provide input on a new form I've submitted? No. All BFI Form submissions must adhere to current legal terms and conditions, which are set out in the BFI's Standards of Practice and Procedures for Approval of Forms —. We may request the submission of an attached file containing supplementary information (for example, supplementary background information) in connection with your form. Information regarding this will be provided in our electronic form. Is there anything else I can do to get on the list of approved documents? Yes. You can help us to improve and improve we do. You can help us by submitting any comments, suggestions, changes to the form and/or images, or other materials that will help us to improve our process and/or process. Please see our Instructions and Guidelines for submitting your material for information on what to submit.

The Form CG-719 is currently being used as a temporary and expedient processing method, as the new permanent processing method begins on 1 January 2017. When the new permanent process is fully implemented, the form will no longer be the current processing method. Once this is resolved, the forms will return to their pre-2016 processing status. What is the difference between Form CG-719 (Non-Immigrant Resident Return) and Form CG-719EZ (Enrolled Non-Immigrant Resident Return)? You will receive Form CG-719EZ if you: are not a Canadian citizen (or a permanent resident, if you have filed for citizenship) return to Canada as a non-immigrant resident (see CG-719) return to Canada before you have lived in the country for 5 consecutive years in which there is no prior Canadian citizenship If you can be described as one of the above categories, you may also use Form CG-719EZ. Form CG-719EZ (formerly known as Form CG-29) is currently being used by only those whose permanent resident status has lapsed. If you filed an application for citizenship and wish to re-file the application through an Electronic System for Travel Authorization, you will need to update your information on the Permanent Resident Class System (PCs). If your Canadian citizenship status is still in question, you may need to request a temporary suspension by submitting request 6204. You will also need to obtain a passport form from your travel insurance company if your status is in question. For more information, see Travelling with Multiple Passports and Travel Accommodations. If you obtained your Canadian citizenship by acquisition on or after 31 March 1986, the information on you application is not required and this form cannot be used. If your status is not affected by the new permanent requirement and if your application is not eligible to be considered under the new permanent policy, you will need to include this form. Form CG-719EZ is no longer an effective means of obtaining a travel document because it is no longer considered a “tourist” travel document. You may still use this form to get an electronic travel authorization to travel to certain countries.

If you are a federal employee or receive a paycheck, you should receive your Form CG-719 about four weeks after filing your return. If you are not a federal employee or receive a paycheck, you should receive it within three weeks after your return is filed. How do I fill out my Form CG-719? You will fill out your CG-719 using either the original electronic or hard copy Form CG-719. In either case, it is a good idea to print your Form CG-719 from your computer's print screen, just in case there is an error on the paper form. When you fill out the form completely using the electronic version of Form CG-719, a PDF file will be created. Once the Form CG-719 is signed, it will usually need to be mailed or delivered to a pay center. It will also be sent to the IRS once you make a claim with the Internal Revenue Service (IRS) for refund of income tax that you previously paid on the return. If there are errors or omissions on your Form CG-719, you and the IRS can correct them together. The original PDF file will remain in IRS custody. If you want to complete a new return using original forms, you should obtain forms from the IRS, or from another source if you do not have copies. If you believe your Form CG-719 was wrongly filled out or signed, or that the forms did not come from the IRS in a timely way, you can check the audit status of Form CG-719 online at IRS.gov. If you believe your return was wrongly marked “not applicable” because the FormCG-719 was filed in error or the IRS did not prepare a Form CG-719 in a timely fashion, file Form 7006 for the wrong form. Follow the instructions on the form. Who can sign Form CG-719? The person signing the electronic version of Form CG-719 is called a signer. Signers can be a: employee; member of the IRS; person with a right to sign a payment agreement and pay income tax on the return; or Beneficiary of an estate. The person signing the hard copy of Form CG-719 is known as the payee.

The documents that must be attached to your Form CG-719 are as follows: Your Form CG-719. Your Schedule C, Item 2 (Form CG-719), if filing a Schedule C. See the questions below for details. A copy of your current W-3, Wage and Tax Statement (with payment). Current tax credits (credit amounts) that may be claimed under any applicable tax year and other benefits. Your Form W-2, Employment Tax Statement, with information relevant to the claim for exemption or credit. A copy of your W-2, and A copy of all prior tax returns filed without itemizing deductions. The following pages will not be attachments: Form 8379, U.S. Pension Benefits (Social Security); Form 1040, or Form 1040A, with pay (Wage); or Form 1040NR, with NOT (Investment Income). Also see Publication 594, Miscellaneous Items, for a list of items that are not attachments to Form 1040NR. When must I file my Form 2039 (with my employer) by? The first installment must be filed prior to your first birthday for employees and for all year-end periods (January 1 through December 31). In the case of employees who become eligible for social security (SS) benefits, for the child who is the spouse or a member of the employee's household; or for the child who is in the employee's household. I am not an officer or director of a corporation. How do I file Form 2039? If you are an officer or director of a corporation, you may file Form 2039 through the corporation's tax account or online. The corporation will prepare the Form 2039. The corporation will file the Form 2039 directly to the SSA (Social Security Administration). The following pages will not be attachments: Form 8379, U.S. Pension Benefits (Social Security); Form 1040, or Form 1040A, with pay (Wage); or Form 1040NR, with NOT (Investment Income). Also see Publication 594, Miscellaneous Items, for a list of items that are not attachments to Form 1040NR. If you are a sole proprietor, your Form 1040NR must be filed with other employer-specific documents.

For more information on Form CG-719, you can go to the following website: .

Why? In 2007, more than 500,000 people filed a Taxpayer Information Report to determine if they were required to file a tax return. The data that is recorded on Form CG-719 includes the name, birthdate, address and social security number of each individual filing the tax return as well as the gross income of the individual for the tax year. This information is used to calculate the amount of FICA and Medicare taxes due on the individual's federal income tax return. How does Form CG-719 work? The Federal government creates Form CG-719 to process individual's tax returns. The IRS uses Form CG-719 when it processes tax returns and returns when tax returns are being processed. Who is responsible for completing each Form CG-719? The individual's spouse or partner, if the individual is married or the primary support for the parent or parents, if more than one person is filing a tax return for the individual. What information is requested on Form CG-719? Every individual tax return is filed with Form CG-719. The information requested for every tax return depends on how the individual filed his or her tax return; and whether the individual filed a Form CG-719 or Form 1442. In 2007, the IRS requested the following information from each individual tax return filed: The names and Social Security number of the individual, his or her spouse, and each of his or her dependent children for the tax year, The amount of income the individual made in each of the past three tax years, The total and modified AGI of each member of the individual's household for the tax year, The total and modified AGI of each member of the individual's household for the past 2 tax years, The amount of income each individual earned during the year, The amount of income each individual earned during the past 2 tax years, and The gross income of each individual for the current tax year. How is Form CG-719 used to calculate the individual's Federal Income Tax liability? The data from Form CG-719 can be used by the IRS to calculate the Federal Income Tax liability for an individual. For more information, see How is tax liability calculated. For more information about the calculation of AGI, see Calculate AGI and Publication 1, Tax Withholding and Estimated Tax.

For a completed Form CG-719, the due date is 90 days from the date Form CG-719 was received by SSA. However, if Form CG-719 was not sent by a postal mailer or other SSA employee to a postal employee, and an action or inaction is necessary to receive, inspect, or approve the form, SSA must make the timely return to the applicant to allow the appropriate disposition of the information on that form. Back to top If I pay a child tax credit to my spouse, must I also pay child tax credit to my spouse? You do not have to pay the child tax credit to your spouse. You may be allowed to send a payment to a non-resident alien or non-citizen spouse for any reason. There is no tax penalty for the child tax credit paid to the non-resident tax return sponsor of your child. Back to top How do I pay the child tax credit if I'm withholding it from a payer's paycheck? Use Form 104-EZ to pay the tax due. Use form 104-EZ to pay the child tax credit. For information about the Form 104-EZ, see our publication on Electronic Filing Services. Back to top What if my child has more than one taxpayer identification number? If the taxpayer identification numbers for a child are different, and you are using one of them as the taxpayer identification number for that child, the child's Form 1040X will be considered inaccurate. Please have your SSA prepare Form 1040X in the child's taxpayer identification number. If your Form 1040X provides your taxpayer identification number to SSA for any reason, the child's parent may also be required to include the taxpayer identification number in their income for the Child Tax Credit when they file Form 1040X. Back to top Can I make a child tax credit payment on behalf of someone else? Yes. You may make a payment to another individual to make a child tax credit payment to that individual. For more information, see our publication on Electronic Filing Services.