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Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

Discussion of how to value assets when figuring the minimum investment return under Code section 4942.

Find out if you need an employer identification number (EIN). Get one online, free from the IRS. Don¡¯t pay for an EIN.

Find answers to basic questions about Form 8938, Statement of Specified Foreign Financial Assets.

This Statutory Notice of Deficiency notifies you of our intent to assess a tax deficiency and of your right to petition the U.S. Tax Court to dispute the proposed adjustments. We made these adjustments because we received information from third parties that doesn¡¯t match the information you reported on your return.

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.

Remuneration for services paid to the employee who is a United States citizen or resident alien who performs services outside the United States for a foreign person are wages for U.S. federal income tax withholding purposes.

This update supplements the Instructions for Form W-8BEN-E (Rev. June 2014) and provides additional information for foreign entities using the form.

Discussion of the tax under Code section 507(c) imposed upon termination of a private foundation.

Review a list of organizations required to file an annual return instead of Form 990-N.