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

Questions and answers on the individual shared responsibility provision

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

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

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

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.

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

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

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.

Tax Tip 2024-88, Nov. 7, 2024 — Scammers commonly set up fake charities to take advantage of people’s generosity during natural disasters and other tragic events.