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This page has information about people who are required to report payments subject to NRA withholding.

The Internal Revenue Service’s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On September 14, 2020, the IRS announced the approval of four additional compliance campaigns.

An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test. If you are a nonresident alien at the end of the tax year, and your spouse is a resident alien, your spouse can choose to treat you as a U.S. resident alien for tax purposes and file Form 1040 using the filing status “Married Filing Jointly.” You must file a return if you are a nonresident alien engaged or considered to be engaged in a trade or business in the United States during the year, if you have U.S. income on which the tax liability was not satisfied by the withholding of tax at the source, or if you want to claim a refund of access withholding or want to claim the benefit of any deductions of credits (for example, if you have income from rental property that you choose to treat as income connected to a trade or business).

Every withholding agent, whether U.S. or foreign, must file Forms 1042 and 1042-S to report payments of amounts subject to NRA withholding unless an exception applies.

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

Provides links to Statistics of Income data relating to international individuals.

This page contains information about withholding tax on ECI income.

Information about withholding on payments of U.S. source income to foreign persons (IRC 1441 to 1443 (Form 1042)).

This section defines FDAP income and discusses its tax treatment.

Review the various  taxpayer identification numbers (TIN) the IRS uses to administer tax laws. Find the TIN you need and how to get it.