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      International Taxation

         International individuals

      Tax information for foreign persons with income in the U.S. or U.S. citizens and resident aliens with income outside the U.S.

      Related

      • Foreign persons
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      • U.S. citizens and resident aliens abroad
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      • Contact us from outside the U.S.

         International businesses

      Tax information for foreign businesses with activities in the U.S. or domestic businesses with activities outside the U.S.

      Related

      • Foreign Account Tax Compliance Act (FATCA)
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      • Transfer pricing audit roadmap now available
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      Page Last Reviewed or Updated: 22-May-2025
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