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Found 246 Matching Items; Displaying 51 - 60.

Substantial presence test

Understand the requirements for meeting the Substantial Presence test for the calendar year to qualify as a United States resident for tax purposes.
General Information
Nonresidents

Understanding Your CP255 Notice

CP255 tells you we need information to complete the termination of your private foundation status.
General Information
Individuals

Persons employed by a foreign employer - FUTA

Employers pay Federal Unemployment Tax and file Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return.
General Information
Nonresidents

U.S. citizens and resident aliens employed abroad – FUTA

Employers pay Federal Unemployment Tax and file Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return.
General Information
Nonresidents

Tax residency status examples

The following are examples of the application of the tax residency rules to aliens in various situations.
General Information
Nonresidents

Streamlining the 1023 – A success story

Streamlining the Form 1023 – A Success Story Sunita Lough, Commissioner Tax Exempt/Government Entities Division, discusses the history of Form 1023-EZ and the continuing benefits it provides to small organizations.
About IRS
Individuals

Federal income tax withholding and reporting on other kinds of U.S. source income paid to nonresidents

Income paid to nonresident aliens other than wages should be withheld upon using the following rules.
General Information
Nonresidents

About Publication 504, Divorced or Separated Individuals

Information about Publication 504, Divorced or Separated Individuals, including recent updates and related forms. Publication 504 explains tax rules that apply if you are divorced or separated from your spouse.
General Information
Individuals

Federal income tax withholding on wages paid to nonresident aliens

Information about federal withholding for income paid to nonresident alien (NRA) employees.
General Information
Nonresidents

Individuals and Families

Learn how the individual shared responsibility provision and the premium tax credit of the Affordable Care Act (ACA) can affect your tax return.
General Information
Individuals

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