Search Results

Learn about the withholding exemption and special instructions for nonresident employees completing Form W-4.

This page discusses how the final payment of compensation for independent personal services may be wholly or partially exempt from withholding at the statutory rate.

A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a "J " or "Q " visa and substantially complies with the requirements of that nonimmigrant status.

Aliens are allowed to claim personal exemptions.

Review visa requirements for students, including information on Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition.

IR-2021-250, December 16, 2021 — The Internal Revenue Service announced today that the publicly available data it provides on electronically filed Forms 990 in a machine-readable format will be available solely on the Tax Exempt Organization Search webpage.

This page contains information about withholding tax on ECI income.

A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States.

This page contains information about Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.

This page discusses how an alien student, trainee, or researcher may claim a treaty exemption for a scholarship or fellowship by submitting Form W-8 BEN to the payer of the grant. However, a scholarship or fellowship recipient who receives wages and a scholarship or fellowship from the same institution both of which are exempt from tax under a tax treaty can claim treaty exemptions on both kinds of income on Form 8233.