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FS-2022-24, March 2022 ¡ª The law requires U.S. persons to report their overseas financial accounts because foreign financial institutions may not be subject to the same reporting requirements as domestic institutions. Civil and criminal penalties may apply for failures to properly file their Report of Foreign Bank and Financial Account (FBAR) when required. The IRS provides these details to help filers prepare and file their FBAR.

Review the various ?taxpayer identification numbers (TIN) the IRS uses to administer tax laws. Find the TIN you need and how to get it.

Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest.

Find the IRS mailing address to file your tax return. Addresses are listed by return type.

Acceptance Agents - Japan

This page describes how if you cannot reliably associate a payment with valid documentation, that you must apply certain presumption rules or you may be liable for tax, interest, and penalties.

NY-2022-09 ¡ª Victims of severe winter storm beginning December 23, 2022, now have until April 18, 2023, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

NM-2022-05, May 10, 2022 ¡ª Victims of Wildfires and Straight-line Winds beginning April 5, 2022, now have until August 31, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

TN-2021-02, December 22, 2021 ¡ª Victims of severe storms, straight-line winds and tornadoes beginning December 10, 2021 now have until May 16, 2022, to file various individual and business tax returns and make tax payments, the IRS announced today.

AL-2021-03, December 28, 2021 ¡ª Victims of severe storms and flooding beginning October 6, 2021 now have until February 28, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.