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Describes when SSA and Medicare taxes apply outside of the United States.

A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States.

PR-2023-05, Oct. 17, 2023 ¡ª As part of an expanding effort to reach underserved communities, the IRS announced a special event in Ciales, Puerto Rico to help local taxpayers.

Topic J ¡ª Frequently asked questions about seller report information for buyers of New and Previously Owned Clean Vehicle Tax Credits beginning in 2024

IR-2022-180, October 17, 2022 ¡ª The Internal Revenue Service announced its continued support by joining international efforts to fight fraud during Charity Fraud Awareness Week, October 17-21.

Tax Tip 2023-127, Dec. 14, 2023 ¡ª As people get ready for tax filing season, it¡¯s important that they select tax return preparers with the skills, education and expertise to prepare tax forms properly. Taxpayers are ultimately responsible for all the information on their tax return, regardless of who prepares it.

IR-2022-174, October 6, 2022 ¡ª The Internal Revenue Service today reminds U.S. citizens, resident aliens and domestic legal entities that the extension deadline to file their annual Report of Foreign Bank and Financial Accounts (FBAR) is October 15. For additional information about filing deadlines, filers should look to Financial Crimes Enforcement Network¡¯s (FinCEN) website.

IR-2022-189, October 24, 2022 ¡ª The Internal Revenue Service reminds taxpayers earning income from selling goods and/or providing services that they may receive Form 1099-K, Payment Card and Third-Party Network Transactions, for payment card transactions and third-party payment network transactions of more than $600 for the year.

Tax Tip 2024-92, Dec. 5, 2024 ¡ª During the ninth annual National Tax Security Awareness Week, the IRS and its Security Summit partners want to assist taxpayers in recognizing tax scams and fraud to keep their information safe and out of the hands of identity thieves and scammers.

Streamlining the Form 1023 ¨C A Success Story Sunita Lough, Commissioner Tax Exempt/Government Entities Division, discusses the history of Form 1023-EZ and the continuing benefits it provides to small organizations.