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This issue snapshot focuses on terminating, underfunded, single-employer defined benefit plans not subject to the Pension Benefit Guarantee Corporation (PBGC).

Tax Tip 2024-19, March 21, 2024 ¡ª The Earned Income Tax Credit is the federal government¡¯s largest refundable tax credit for low to moderate income workers.

Generally, the payee is the person to whom you make the payment, regardless of whether that person is the beneficial owner of the income.

We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.

If you are a nonresident alien filing Form 1040-NR, you may be able to use one of the three filing statuses: single, married filing separately (MFS), or qualifying surviving spouse (QSS).

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.

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).

Information regarding source of income & personal service Income.

FS-2023-02, Jan. 2023 ¡ª Taxpayers need to know their tax responsibilities, including if they¡¯re required to file a tax return. Generally, most U.S. citizens and permanent residents who work in the United States need to file a tax return if they make more than a certain amount for the year.

IR-2023-134, July 25, 2023 ¡ª In the second installment in a special summer series, the Security Summit partners today reminded tax professionals and taxpayers about the IRS Identity Protection PIN Opt-In Program to help protect people against tax-related identity theft.