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

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.

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

Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years.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

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.

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

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

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).

Elective pay and transferability frequently asked questions: Elective pay

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