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