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Where to File addresses for Taxpayers and Tax Professionals who are filing individual federal tax returns for international.

This page has information about people who are required to report payments subject to NRA withholding.

Information about Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), including recent updates. Publication 584 discusses non-business disaster, casualty, and theft loss.

Criminal Investigation (CI) classifies its investigations into program and emphasis areas of fraud.

An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person.

Information about Publication 1544, Reporting Cash Payments of Over $10,000, including recent updates and related forms. Publication 1544 explains how to report cash payments over $10,000, and discusses the substantial penalties for not reporting these payments.

e-pay user fees related to Income Verification Express Service (IVES), U.S. Residency Certification, and Registered Historical District Easements

The following penalties apply to the person required to file Form 1042-S. The penalties apply to both paper filers and to magnetic media/electronic filers.

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.

We changed your mailing address because we received an employment tax return or Form 8822-B, Change of Address or Responsible Party ¨C Business, with a different address than the one we have on file.