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Oct. 31, 2024 — A San Antonio woman was sentenced to 15 months in federal prison for tax evasion and aiding and abetting. According to court documents, Rachel Olivia Markum, and her husband, Robert Franklin Markum Jr., prepared and signed a false and fraudulent form 1040 joint tax return for calendar year 2016, which was then submitted to the Internal Revenue Service. The fraudulent tax return reported the couple’s sole income as gross receipts or sales from the business Camping and Fishing Outlet as $3,530,473, while she was aware that the true amount of gross receipts exceeded $4 million.

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).

Search by state and form number the mailing address to file paper individual tax returns and payments. Also, find mailing addresses for other returns, including corporation, partnership, tax exempt, government entity and other returns.

Learn which types of tax payments, balance due notices and penalties you can pay through Direct Pay, when options are available, and things to consider when using Direct Pay.

A collection of relevant forms and publications related to understanding and fulfilling your filing requirements.

Modernized e-File schema and business rules for individual tax returns and extensions

Product shipping information is updated throughout the filing season as items ship complete. Dates will change.

IR-2022-105, May 6, 2022 — The Internal Revenue Service today issued guidance for certain individuals in Puerto Rico on how to file and claim the Child Tax Credit payments that they are entitled to receive under the American Rescue Plan Act.

Tax year 2022 MeF schemas and business rules for individual tax returns and extensions. Throughout the year, multiple versions of business rules and schemas may be in use at the same time. For each version, the tables below reflect the effective dates in the Assurance Testing System (ATS) and Production System.

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