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U.S. citizens and resident aliens are required to pay self-employment tax on self-employment income.

This page talks about what documentary evidence you need to treat a payee as a foreign beneficial owner

Employees of foreign governments or international organizations are generally exempt from withholding of U.S. taxes. obÌåÓýever, these employees may have an obligation to file a U.S. income tax return.

If you are not able to file your return by the due date, you may be able to get an automatic 6-month extension of time to file.

This section outlines situations that require filing to particular IRS Service Centers and how to determine when to file.

A resident's income is generally subject to tax in the same manner as a U.S. citizen.

In Notice 2006-57 the IRS announces that residents or former residents of the five major U.S. Possessions have been granted an extended due date of October 16, 2006 to file Form 8898 Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.

Tax Tip 2025-29, May 5, 2025 ¡ª Tax returns for 2024 were due on April 15, 2025, with exceptions for taxpayers in a disaster area, combat zone or living and working abroad. Taxpayers who couldn¡¯t pay their tax bill by the deadline shouldn't panic ¨C the IRS is here to help. There are several options to help taxpayers meet their obligations.

We made changes to your return because we believe there¡¯s a miscalculation. As a result, you are due a refund.

This article contains links to forms and publications of interest to farmers.