Tax information and responsibilities for new immigrants to the United States

This page provides a general summary of federal income tax responsibilities, procedures, and rights related to residents of the United States, and corresponding links to more detailed information.
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Nonresidents

Forms for corporations

Get a list of IRS forms for corporations.
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Small Businesses

Streamlined filing compliance procedures for U.S. taxpayers residing in the United States frequently asked questions and answers

Streamlined Filing Compliance Procedures for U.S. Taxpayers Residing in the United States Frequently Asked Questions and Answers
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Nonresidents

U.S. citizens and resident aliens abroad

Find tax filing and reporting information for U.S. citizens or resident aliens who reside and earn income overseas.
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Nonresidents

Tax year 2023 Directions for corporations to e-file

Tax Year 2023 Directions for Corporations to e-file
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Large Businesses

Tax year 2022 directions for corporations to e-file

Tax Year 2022 directions for corporations to e-file
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Businesses

Tax Year 2021 Directions for Corporations to e-file

Corporations that are e-filing may use the following approved guidelines to prepare their income tax returns for tax years ending on or after December 31, 2021 without the need for a waiver. These directions are not all inclusive. This is a living document and it will be updated as needed. Updated sections will be identified by the date they were updated.
General Information

Tax year 2023 directions for partnerships required to e-file

Guidelines to partnerships that are required to file their income tax return electronically for tax years ending on or after December 31, 2023.
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Partnerships

Tax year 2024 directions for partnerships required to e-file

Tax year 2024 directions for partnerships required to e-file
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Partnerships

E-file for Large Business and International (LB&I): Frequently asked questions — Tax year 2023

Tax Year 2023 frequently asked questions about e-file for Large Business and International (LB&I).
General Information
Corporations