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          Found 247 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

          Questions and answers on the individual shared responsibility provision

          Questions and answers on the individual shared responsibility provision
          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

          Tax residency status examples

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

          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

          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

          Taxpayers should be cautious of scammers targeting disaster donations

          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.
          General Information
          Individuals

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