Federal income tax withholding and reporting on other kinds of U.S. source income paid to nonresidents

Income paid to nonresident aliens other than wages should be withheld upon using the following rules.
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Nonresidents

Acceptance agents - North Carolina

Acceptance agents in North Carolina
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Nonresidents

Withholding foreign partnership and foreign trust

A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity.
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Nonresidents

Persons employed in a U.S. possession/territory – Self-employment tax

U.S. territories have separate, autonomous income tax systems, but they do not have their own separate systems for Social Security.
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Nonresidents

Form W-8IMY

Information on Form W-8IMY for foreign intermediaries and foreign flow-through entities.
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Nonresidents

Discussion of Form 1042, Form 1042-S and Form 1042-T

References and discussion of Forms 1042, 1042-S and Form 1042-T. Forms have been completely redesigned to reflect changes made to the regulations under Internal Revenue Code Chapters 3 and 4 (FATCA).
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Nonresidents

Where to file addresses for businesses and tax professionals filing Form 4868

Where to file addresses for businesses filing their own Form 4868 and tax professionals filing Form 4868 for their clients during calendar year 2024 to 2025.
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Individuals

International - Where to file addresses for taxpayers and tax professionals filing Form 4868

Find IRS mailing addresses for international taxpayers and tax professionals who are filing Form 4868.
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Individuals

Where to file your taxes for Form SS-4

Where to file your taxes for Form SS-4
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Individuals

Professional athletes in the U.S. competing in a charitable sports event

A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual.
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Nonresidents