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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.

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.

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

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.

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.

IRS Tax Topic on Social Security and Medicare taxes.

Review a list of online publications for small businesses.