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Review information on paying Social Security Tax, Medicare Tax and Self-Employment Tax applicable to U.S. citizens employed outside the U.S. and for nonresident aliens.

Employers pay Federal Unemployment Tax and file Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return.

Reference to IRS interactive online tools focused on taxpayers with international individual general tax questions.

Reference to IRS videos on the IRS YouTube page of interest to taxpayers abroad.

Form 8802, Application for U.S. Residency Certification, is used to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or VAT exemption.

Instructions for Form 8871, Political Organization Notice of Section 527 Status

File Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc. Also, report on Form 1099-R death benefit payments made by employers that are not made as part of a pension, profit-sharing, or retirement plan.

Publication 4799, Common Questions and Answers Regarding Interactions Between the U.S. Probation Office and the Internal Revenue Service in Supervision Cases

Use Form 3903, Moving Expenses, to figure your moving expense deduction if you are a member of the Armed Forces on active duty and, due to a military order, you move because of a permanent change of station.

Publication 5139, Employee Benefit Plans - Explanation Number 14 - Section 436 Limitations Defined Benefit Plans