Search Results

Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries.

This page talks about the withholding tax on Foreign Partners' Share of effectively connected income (IRC 1446).

Foreign Trust Metadata landing page

Fulbright grants received by a U.S. citizen from an agency which dispenses and administers Fulbright grants (domestic or foreign) fall into two types of income for tax purposes.

May 21, 2025 — A former defense contractor pleaded guilty today to tax crimes related to his scheme to defraud the United States and evade taxes on income that he earned from his contracts with the U.S. Department of Defense.

If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim the benefits of the treaty.

If you are a U. S. citizen working for the U.S. Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States.

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.

Each year, thousands of nonresident aliens are gainfully employed in the United States. Thousands more own rental property or earn interest and/or dividends from U.S. investments. This article discusses the tax filing requirements for nonresident aliens.

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