Site Index Search | Internal Revenue Service Skip to main content

An official website of the United States Government

Home Home

Information Menu

  • Help
  • News
    • Español
    • 中文 (简体)
    • 中文 (繁體)
    • 한국어
    • Русский
    • Tiếng Việt
    • Kreyòl ayisyen
  • Tax Pros
  • Sign in
    • Sign in

    Main navigation

    Home
    • File
      • Overview
      • INFORMATION FOR…
      • Individuals
      • Business and self-employed
      • Charities and nonprofits
      • International filers
      • Retirement
      • Governments and tax-exempt bonds
      • Indian Tribal Governments
      • FILING FOR INDIVIDUALS
      • How to file
      • When to file
      • Where to file
      • Update your information
      • POPULAR
      • Tax record (transcript)
      • Apply for an Employer ID Number (EIN)
      • Amend return
      • Identity Protection PIN (IP PIN)
      • File your taxes for free
    • Pay
      • Overview
      • PAY BY
      • Bank Account (Direct Pay)
      • Payment Plan (Installment Agreement)
      • Electronic Federal Tax Payment System (EFTPS)
      • POPULAR
      • Your Online Account
      • Tax Withholding Estimator
      • Estimated Taxes
      • Penalties
    • Refunds
      • Overview
      • Where’s My Refund?
      • Direct deposit
      • Where’s My Amended Return?
    • Credits & Deductions
      • Overview
      • INFORMATION FOR...
      • Individuals
      • For you and your family
      • Businesses & Self-Employed
      • Standard mileage and other information
      • POPULAR
      • Earned Income Credit (EITC)
      • Child Tax Credit
      • Clean Energy and Vehicle Credits
      • Standard Deduction
      • Retirement Plans
    • Forms & Instructions
      • Overview
      • POPULAR FORMS & INSTRUCTIONS
      • Form 1040
      • Individual Income Tax Return
      • Form 1040 Instructions
      • Instructions for Form 1040
      • Form W-9
      • Request for Taxpayer Identification Number (TIN) and Certification
      • Form 4506-T
      • Request for Transcript of Tax Return
      • Form W-4
      • Employee's Withholding Certificate
      • Form 941
      • Employer's Quarterly Federal Tax Return
      • Form W-2
      • Wage and Tax Statement
      • Form 9465
      • Installment Agreement Request
      • POPULAR FOR TAX PROS
      • Form 1040-X
      • Amended Individual Income Tax Return
      • Form 2848
      • Power of Attorney
      • Form W-7
      • Apply for an ITIN
      • Circular 230
      • Regulations Governing Practice before the IRS

      Information Menu

      • Help
      • News
      • Tax Pros
      • Sign in

      File

      • Overview
      • INFORMATION FOR…
      • Individuals
      • Business and self-employed
      • Charities and nonprofits
      • International filers
      • Retirement
      • Governments and tax-exempt bonds
      • Indian Tribal Governments
      • FILING FOR INDIVIDUALS
      • How to file
      • When to file
      • Where to file
      • Update your information
      • POPULAR
      • Tax record (transcript)
      • Apply for an Employer ID Number (EIN)
      • Amend return
      • Identity Protection PIN (IP PIN)
      • File your taxes for free

      Pay

      • Overview
      • PAY BY
      • Bank Account (Direct Pay)
      • Payment Plan (Installment Agreement)
      • Electronic Federal Tax Payment System (EFTPS)
      • POPULAR
      • Your Online Account
      • Tax Withholding Estimator
      • Estimated Taxes
      • Penalties

      Refunds

      • Overview
      • Where’s My Refund?
      • Direct deposit
      • Where’s My Amended Return?

      Credits & Deductions

      • Overview
      • INFORMATION FOR...
      • Individuals
      • Businesses & Self-Employed
      • POPULAR
      • Earned Income Credit (EITC)
      • Child Tax Credit
      • Clean Energy and Vehicle Credits
      • Standard Deduction
      • Retirement Plans

      Forms & Instructions

      • Overview
      • POPULAR FORMS & INSTRUCTIONS
      • Form 1040
      • Form 1040 Instructions
      • Form W-9
      • Form 4506-T
      • Form W-4
      • Form 941
      • Form W-2
      • Form 9465
      • POPULAR FOR TAX PROS
      • Form 1040-X
      • Form 2848
      • Form W-7
      • Circular 230

      Main navigation

      • File
      • Pay
      • Refunds
      • Credits & Deductions
      • Forms & Instructions

      Info Menu Mobile

      • Charities & Nonprofits
      • Help
        • Español
        • 中文 (简体)
        • 中文 (繁體)
        • 한국어
        • Русский
        • Tiếng Việt
        • Kreyòl ayisyen
      • News
      • Tax Pros
      1. Home
      2. Site Index Search

      Search Results

        Filter by...

        • General Information (225)
        • News (9)
        • About IRS (9)
        • Forms and Instructions (2)
        • Frequently Asked Questions (1)

        Information for...

        • Charities and Nonprofits (845)
        • Individuals (247)
        • Tax Professionals (219)
        • Businesses (202)
        • Governments (120)
        • News Media (101)
        • Software Developers (56)
        • Trusts and Estates (4)
        • Volunteer Preparers (3)

          Filter by...

          • General Information (225)
          • News (9)
          • About IRS (9)
          • Forms and Instructions (2)
          • Frequently Asked Questions (1)

          Information for...

          • Charities and Nonprofits (845)
          • Individuals (247)
          • Tax Professionals (219)
          • Businesses (202)
          • Governments (120)
          • News Media (101)
          • Software Developers (56)
          • Trusts and Estates (4)
          • Volunteer Preparers (3)
          • All
          • Forms
          • Guides
          • News
          • Notices
          • FAQs
          • Statistics

          Found 247 Matching Items; Displaying 81 - 90.

          Nonresident aliens and the accountable plan rules

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

          Foreign Tax Credit – How to figure the credit

          As already indicated, you can claim a foreign tax credit only for foreign taxes on income, war profits, or excess profits, or taxes in lieu of those taxes.
          General Information
          Nonresidents

          Taxation of U.S. Residents

          A resident's income is generally subject to tax in the same manner as a U.S. citizen.
          General Information
          Nonresidents

          Understanding Your CP120A Notice

          Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).
          General Information
          Individuals

          Frequently asked questions (FAQs) about foreign artist and athlete withholding

          The Internal Revenue Service (IRS) has received the following questions about Central Withholding Agreements (CWAs) from taxpayers and stakeholders during phone forums and other outreach events. The answers to these questions provide responses to general inquiries and are not citable as any type of legal authority.
          General Information
          Nonresidents

          Where to file - Forms beginning with the number 9

          Find IRS mailing addresses to file forms beginning with the number 9.
          General Information
          Individuals

          Forms for foreign beneficial owners

          This page talks about what documentary evidence you need to treat a payee as a foreign beneficial owner
          General Information
          Nonresidents

          Persons Employed in a U.S. Possession - FUTA

          Describes provisions pertaining to payment of Annual Federal Unemployment Tax in U.S. territories (i.e., islands owned by the United States which are not States of the United States).
          General Information
          Nonresidents

          Elective pay and transferability frequently asked questions: Elective pay

          Elective pay and transferability frequently asked questions: Elective pay
          Frequently Asked Questions
          Charities and Nonprofits, Businesses, Individuals

          Income subject to NRA withholding

          This section explains how to determine if a payment is subject to NRA withholding.
          General Information
          Nonresidents

          Pagination

          • First page « First
          • Previous page Previous
          • …
          • Page 5
          • Page 6
          • Page 7
          • Page 8
          • Current page 9
          • Page 10
          • Page 11
          • Page 12
          • Page 13
          • …
          • Next page Next
          • Last page Last »

          Footer Navigation

          • Our Agency
            • About IRS
            • Careers
            • Operations and Budget
            • Tax Statistics
            • Help
            • Find a Local Office
          • Know Your Rights
            • Taxpayer Bill of Rights
            • Taxpayer Advocate Service
            • Independent Office of Appeals
            • Civil Rights
            • FOIA
            • No FEAR Act Data
            • Reliance on Guidance
          • Resolve an Issue
            • IRS Notices and Letters
            • Identity Theft
            • Tax scams
            • Tax Fraud
            • Criminal Investigation
            • Whistleblower Office
          • Languages
            • Español
            • 中文 (简体)
            • 中文 (繁體)
            • 한국어
            • Pусский
            • Tiếng Việt
            • Kreyòl ayisyen
            • English
            • Other Languages
          • Related Sites
            • U.S. Treasury
            • Treasury Inspector General for Tax Administration
            • USA.gov
            • USAspending.gov
            • Vote.gov
          Home

          Subfooter

          • Privacy Policy
          • Accessibility