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

This page discusses U.S. Taxpayer Identification Number Requirements.

IR-2022-182, October 18, 2022 — The Internal Revenue Service today announced the tax year 2023 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2022-38 provides details about these annual adjustments.

The information describes how embassy employees and employees of international corporations should report their income on their U.S. tax returns.

Self-Employment Tax for Businesses Abroad

Foreign agricultural workers temporarily admitted into the United States on H-2A visas are subject to special withholding and reporting rules by their employers in the United States.

Compensation for services performed as an employee of a foreign government, without regard to citizenship, residence, or where services are performed, is not considered to be wages for social security and Medicare tax purposes.

Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.

Wages paid to U.S. citizens and residents employed outside the United States are generally subject to Social Security and Medicare tax if the employer is an American employer.

The tax issues arising from the income accruing to foreign athletes and entertainers are complex. Some of the complex issues may be summarized.