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Reporting required in Part I, Column (f), Schedule F, Form 990.

International Tax Statistics Foreign Sales Corporations (FSC) / Interest-Charge Domestic International Sales Corporation (IC-DISC)

Foreign Trust Metadata landing page

Use the IRS QI/WP/WT System to apply, renew or terminate your status as a Qualified Intermediary, Withholding Foreign Partnership or Withholding Foreign Trust.

October 13, 2023 — A U.S. citizen residing in the Principality of Monaco pleaded guilty today to tax evasion for concealing from the IRS over $5,130,000 in income derived from a real estate transaction and securities investments in offshore bank accounts.

Review tax treaties between the United States and foreign countries. The treaties give foreign residents and U.S. citizens/residents a reduced tax rate or exemption on worldwide income.

December 20, 2022 — United States Attorney Alison J. Ramsdell announced today that U.S. District Judge Karen E. Schreier has sentenced a Latvian woman convicted of engaging in monetary transactions in property derived from specified unlawful activity. The sentencing took place on December 19, 2022.

A page containing information about how NRA withholding applies only to payments made to a payee that is a foreign person.

Find answers to basic questions about Form 8938, Statement of Specified Foreign Financial Assets.

You have reason to know that a Form W-8 provided by a direct account holder that is a foreign person is unreliable or incorrect if: