Found 62 Matching Items; Displaying 11 - 20.
ITIN Guidance for foreign property buyers sellers
Foreign buyers and/or sellers of U.S. real property interests need identifying numbers to obtain reduced withholding or pay tax. Here’s guidance for those who need to request ITINs (Individual Taxpayer Identification Numbers).
General Information
Nonresidents
Deceased person
In the event of the death of your spouse, or your need to attend to the affairs of another taxpayer, this page will provide you with information to help you resolve the final tax issues of the deceased taxpayer and their estate.
General Information
Small Businesses, Individuals
Withholding on specific income
This page discusses the different kinds of income that are subject to different withholding requirements.
General Information
Nonresidents
Potential tax benefits for homeowners
Tax Tip 2025-40, June 17, 2025 — Owning a home costs money, but there are tax benefits available to help homeowners save on some of common costs of homeownership.
General Information
Individuals
Tax benefits for homeowners
Tax Tip 2024-51, May 21, 2024 — Whether someone is a current homeowner or buying a new home this summer owning a home can be expensive. There are tax benefits that can help taxpayers save money and offset some of the costs that come with homeownership.
General Information
Individuals
Homeowners: review these house-related deductions and programs
Tax Tip 2023-96, July 27, 2023 — The summer months are a popular time to buy or sell a house. New homeowners should put reviewing the tax deductions, programs and housing allowances they may be eligible for on their move in to-do list.
General Information
Individuals
Where to file - Forms beginning with the number 8
Find IRS mailing addresses to file forms beginning with the number 8.
General Information
Individuals
Where to file - Forms beginning with the number 1
Find IRS mailing addresses to file forms beginning with the number 1.
General Information
Individuals
Know what’s deductible after buying that first home, sweet home
Tax Tip 2022-138, September 8, 2022 — Making the dream of owning a home a reality is a big step for many people. Whether a fixer-upper or dream home, homeownership is a milestone that can come with a learning curve. First-time homeowners should make themselves familiar with authorized deductions, programs that can assist with home ownership and the use of housing allowances that can be beneficial.
General Information
Individuals
Nonresident aliens
An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test.
If you are a nonresident alien at the end of the tax year, and your spouse is a resident alien, your spouse can choose to treat you as a U.S. resident alien for tax purposes and file Form 1040 using the filing status “Married Filing Jointly.” You must file a return if you are a nonresident alien engaged or considered to be engaged in a trade or business in the United States during the year, if you have U.S. income on which the tax liability was not satisfied by the withholding of tax at the source, or if you want to claim a refund of access withholding or want to claim the benefit of any deductions of credits (for example, if you have income from rental property that you choose to treat as income connected to a trade or business).
General Information
Nonresidents