Frequently asked questions (FAQs) about foreign artist and athlete withholding

The Internal Revenue Service (IRS) has received the following questions about Central Withholding Agreements (CWAs) from taxpayers and stakeholders during phone forums and other outreach events. The answers to these questions provide responses to general inquiries and are not citable as any type of legal authority.
General Information
Nonresidents

Who Qualifies for the Earned Income Tax Credit (EITC)

Find if you qualify for the Earned Income Tax Credit (EITC) with or without qualifying children or relatives on your tax return.
General Information
Individuals

Veterans tax information and services

Veterans free tax prep, federal tax information and VA programs.
General Information
Individuals

Understanding a federal tax lien

Get information about a federal tax lien, including how to get rid of a lien, how a lien affects you and how to avoid a lien.
General Information
Small Businesses

A plan sponsor's responsibilities

Retirement tips for employers thinking about adopting a retirement plan and employers with retirement plans.
General Information
Administrators

2020 Recovery Rebate Credit — Topic F: Finding the First and Second Economic Impact Payment Amounts to Calculate the 2020 Recovery Rebate Credit

Frequently asked questions about the Recovery Rebate Credit.
General Information

Frequently asked questions about the Employee Retention Credit

These FAQs provide general information about eligibility, claiming the credit, scams and more guidance about the Employee Retention Credit.
General Information
Businesses

Disaster assistance and emergency relief for individuals and businesses

Special disaster relief tax law provisions help individuals and businesses through financial crisis.?
General Information
Small Businesses

Tribes and fishing rights-related activities

Fishing rights-related income is exempt from federal and state taxes if it meets certain criteria stated in IRC Section 7873.
General Information
Indian Tribal Governments

Self-correct defective 403(b) plan provisions during the remedial amendment period

Self-Correct Defective 403(b) Plan Provisions During the Remedial Amendment Period
General Information
Administrators