Classification of taxpayers for U.S. tax purposes

This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.
General Information
Nonresidents

Understanding Your CP277 Notice

CP 277 generates when we approve a stand-alone Form 8832, Entity Classification Election.
General Information
Individuals

Nonresident aliens – Exclusions from income

Generally foreign source income received by a nonresident alien is not subject to U.S. taxation.
General Information
Nonresidents

Topic B — Frequently asked questions about income and price limitations for the New Clean Vehicle Credit

Frequently asked questions about income and price limitations for the new Clean Vehicle Credit.
Frequently Asked Questions
Individuals, Tax Professionals, Businesses

Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses

Exempt individuals: Teachers and trainees

A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a "J " or "Q " visa and substantially complies with the requirements of that nonimmigrant status.
General Information
Nonresidents

Tax withholding types

A section about withholding taxes and employment taxes on payments to foreign persons and U.S. persons abroad.
General Information
Nonresidents

Where to file - Forms beginning with the number 8

Find IRS mailing addresses to file forms beginning with the number 8.
General Information
Individuals

Notices for the Inflation Reduction Act of 2022

Listing of all the notices for the Inflation Reduction Act of 2022.
News
Individuals

Partnership withholding

This page talks about the withholding tax on Foreign Partners' Share of effectively connected income (IRC 1446).
General Information
Nonresidents