Found 6272 Matching Items; Displaying 741 - 750.
Oklahoma tax workshops, meetings and seminars
Oklahoma Tax Workshops, Meetings and Seminars
General Information
Small Businesses
Tax Tips: Real estate
This section contains information on topics such as tax credits, rental income and expenses, and the sale of your residence.
General Information
Small Businesses
Business activities
Understand what determines if an activity is a trade or business, even if it's part-time.
General Information
Small Businesses
Exempt organizations: Who is an independent contractor?
A discussion of when a worker for an exempt organization will be treated as an independent contractor for federal employment tax purposes.
General Information
Charities and Nonprofits
Foreign electronic payments – Tax type codes
When working with International taxpayers who do not have a U.S. bank account, other methods to secure payments for taxpayers accounts will need to be utilized.
General Information
Nonresidents
Special withholding rules for U.S. federal agency employers with employees in CNMI or Puerto Rico
This is important information on employment tax withholding obligations and Form W-2 filing obligations of federal employers with employees who work in the Commonwealth of the Northern Mariana Islands and Puerto Rico.
General Information
Nonresidents
Tax treaty tables
Review tax treaty tables highlighting the types of income that may be exempt from U.S. income taxes or taxed at a reduced tax rate.
General Information
Nonresidents
Persons employed abroad by a U.S. person
This section describes how wages paid to a U.S. citizen or to a resident alien by a U.S. person for services performed outside of the United States are subject to U.S. federal income tax withholding
General Information
Nonresidents
Persons employed by a foreign person
Remuneration for services paid to the employee who is a United States citizen or resident alien who performs services outside the United States for a foreign person are wages for U.S. federal income tax withholding purposes.
General Information
Nonresidents
Nonresident aliens
An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test.
If you are a nonresident alien at the end of the tax year, and your spouse is a resident alien, your spouse can choose to treat you as a U.S. resident alien for tax purposes and file Form 1040 using the filing status “Married Filing Jointly.” You must file a return if you are a nonresident alien engaged or considered to be engaged in a trade or business in the United States during the year, if you have U.S. income on which the tax liability was not satisfied by the withholding of tax at the source, or if you want to claim a refund of access withholding or want to claim the benefit of any deductions of credits (for example, if you have income from rental property that you choose to treat as income connected to a trade or business).
General Information
Nonresidents