obÌåÓý

Find IRS mailing addresses by state to file Form 8832.

This page describes the three forms required for reporting and paying over tax withheld on effectively connected income allocable to foreign partners.

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

Amounts subject to reporting on Form 1042-S are amounts paid to foreign persons (including persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from the payment because of a tax treaty or Code exception to taxation or if any amount withheld was repaid to the payee.

Acceptance agents - Mississippi

Information about federal withholding for income paid to nonresident alien (NRA) employees.

Outlines the four criteria that must be met for foreign taxes to qualify for the tax credit.

Information for return forms beginning with the letter C.

Acceptance agents - Virginia

The amount that must be withheld from the disposition of a U.S. real property interest can be adjusted pursuant to a withholding certificate issued by the IRS.