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Remuneration for services paid to the employee who is a United States citizen or resident alien who performs services outside the United States for a foreign person are wages for U.S. federal income tax withholding purposes.

Find recent guidance, frequently asked questions, forms and publications, mini-courses and other 403(b) resources.

Foreign agricultural workers temporarily admitted into the United States on H-2A visas are subject to special withholding and reporting rules by their employers in the United States.

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.

We made changes to your railroad retirement tax return because we believe there was a miscalculation. You now have an overpayment on your account.

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

A trust fund tax is money withheld from an employee's wages (income tax, social security, and Medicare taxes) by an employer and held in trust until paid to the Treasury.

Information about Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, including recent updates, related forms and instructions on how to file. A foreign corporation files this form to report their income, gains, losses, deductions, credits, and to figure their U.S. income tax liability.

Tax Tip 2022-109, July 19, 2022 — When a business hires an independent contractor, the employer is generally not responsible for withholding income taxes, Social Security, or Medicare taxes from their compensation. However, by law, business taxpayers who pay nonemployee compensation of $600 or more must report these payments to the IRS.

We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have an overpayment on your account.