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An information return penalty may apply if you don't file information returns or provide payee statements on time. We mail you Notice 972CG if you owe a penalty and charge monthly interest until you pay the amount in full.

Form 8898 is used to notify the IRS of a change in residency status for a U.S. territory, which include: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), the Commonwealth of Puerto Rico, and the U.S. Virgin Islands. File this form to notify the IRS that you became or ceased to be a bona fide resident of a U.S. territory in accordance with Internal Revenue Code Section 937(c).

Intangible Property is property that has value but cannot be seen or touched. It includes things such as: goodwill, business books and records, a patent, a license, and a covenant not to compete.

U.S. citizens and resident aliens are required to pay self-employment tax on self-employment income.

This page talks about what documentary evidence you need to treat a payee as a foreign beneficial owner

New Hampshire links for small businesses.

Information on the FFI list search and download tool.

Employees of foreign governments or international organizations are generally exempt from withholding of U.S. taxes. obÌåÓýever, these employees may have an obligation to file a U.S. income tax return.

If you are not able to file your return by the due date, you may be able to get an automatic 6-month extension of time to file.

This section outlines situations that require filing to particular IRS Service Centers and how to determine when to file.