Search Results

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

IR-2023-190, Oct. 16, 2023 — Tax professionals who missed the 2023 IRS Nationwide Tax Forums last summer are now able to view and earn continuing education credits for 18 of the most popular seminars presented there.

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).

If you are a U.S. citizen or resident living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States.

Find statistics for both inbound and outbound international corporate activities here. There's also information on specialized areas covering foreign trusts, international boycotts, and more.

Abusive Trust Tax Evasion Schemes - Facts (Section II)

SOI Bulletin - Fall 2009

This page provides a general summary of federal income tax responsibilities, procedures, and rights related to residents of the United States, and corresponding links to more detailed information.

Use the 2025 tax calendar to view filing deadlines and actions for the third quarter.

Abusive Trust Tax Evasion Schemes - Talking Points