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Learn how the IRS enforces compliance with IRS Code and investigates potential criminal violations and other related financial crimes.

Caution should be taken when payments are made to a U.S. agent of a foreign person. Withholding agents who have knowledge that the payee is an agent of a foreign person must treat the payment as made to a foreign person.

Wages paid to resident aliens employed within the United States by an American or foreign employer are subject to Social Security/Medicare Taxes under the same rules that apply to U.S. Citizens

Compensation for services performed as an employee of a foreign government, without regard to citizenship, residence, or where services are performed, is not considered to be wages for Federal Unemployment Tax (FUTA) purposes.

Tax Information for students, including education credits, paying for college, and the Free Application for Federal Student Aid (FAFSA).

Identity Protection PIN (IP PIN) frequently asked questions.

Acceptance Agents - Wisconsin

Find guidance for filing personal income taxes and tax information for businesses, charities and nonprofits, international filers and others.

Tax information for employees, including deductions, income and withholdings and employee investments.

Find mailing addresses by state for taxpayers and tax professionals for filing Form 1040 or Form 1040-SR.