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Learn what to do if you receive a CP01E notice saying someone else may have used your Social Security number (SSN) for employment.

A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a "J " or "Q " visa and substantially complies with the requirements of that nonimmigrant status.

If you have income from real property located in the United States that you own or have an interest in and hold for the production of income, you can choose to treat all income from that property as income effectively connected with a trade or business in the United States.

This page reviews how you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation.

The Health Coverage Tax Credit (HCTC) pays a large portion of qualified health insurance premiums for individuals and families. Find out if you're eligible.

Aliens are considered nonresidents of the United States unless they meet the Green Card test or the Substantial Presence test.

Find IRS mailing addresses by state to file Form 1041.

Information about Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, including recent updates, related forms, and instructions on how to file. Form SS-8 is used to request a "worker status" determination.

You can revoke your choice for any tax year.You do this by attaching a statement that you are revoking one or more previously made choices to the return or amended return for the first year that you do not wish to claim the exclusion(s).