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Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years.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