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

Withholding agents sometimes find it necessary to file information returns such as Forms W-2, 1042-S, 1099, etc. without having secured the Taxpayer Identification Number (TIN) of the payee. In such situations the withholding agent may follow the procedures.

Remuneration for services paid to the employee who is a United States citizen or resident alien who performs services outside the United States for a foreign person are wages for U.S. federal income tax withholding purposes.

IR-2022-180, October 17, 2022 — The Internal Revenue Service announced its continued support by joining international efforts to fight fraud during Charity Fraud Awareness Week, October 17-21.

Find out if your military or clergy member pay counts as earned income for the Earned Income Tax Credit (EITC).

IR-2021-247, December 13, 2021 — The Internal Revenue Service joined today with several leading nonprofit groups to highlight a special tax provision that allows more people to deduct donations to qualifying charities on their 2021 federal income tax return.

Find out where to mail your completed form which does not include a payment.

The accountable plan rules apply to nonresident aliens as well as to U.S. citizens and resident aliens.

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

Describes general rules of FICA taxation for persons employed in U.S. territories (i.e., islands owned by the United States which are not States of the United States).