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Understand the requirements for meeting the Substantial Presence test for the calendar year to qualify as a United States resident for tax purposes.

Information on pension and annuity payments that are subject to federal income tax withholding.

Tax Tip 2022-33, March 2, 2022 ¡ª Taxpayers who are paying someone to take care of their children or another member of household while they work, may qualify for child and dependent care credit regardless of their income.

Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest.

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.

IR-2022-109, May 25, 2022 ¡ª The Internal Revenue Service made an important enhancement to the Where¡¯s My Refund? online tool this week, introducing a new feature that allows taxpayers to check the status of their current tax year and two previous years¡¯ refunds.

IR-2022-54, March 8, 2022 ¡ª The Internal Revenue Service issued a filing season reminder today that those taxpayers who pay expenses for the care of a qualifying person while working or looking for work may qualify for an important tax credit.

Tax Tip 2023-37, March 22, 2023 ¡ª Form 1099-K, Payment Card and Third Party Network Transactions, is an IRS form that is used to report certain payment transactions.

November 10, 2022 ¡ª We are on the brink of an exciting new era for the IRS, one that is desperately needed to transform the agency to improve taxpayer service and ensure fairness in tax compliance.

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