ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

Organizational Test - Internal Revenue Code Section 501(c)(3)

Some of the provisions of the Affordable Care Act, or health care law, apply only to large employers, generally those with 50 or more full-time equivalent employee. For example, large employers will have annual reporting responsibilities concerning whether and what health insurance they offered to their full-time employees.

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

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

Access information on the tax collection process for late filing or paying back taxes.

SIMPLE IRA Plan Fix-It Guide - SIMPLE IRA Plan Overview

New online IR Application for TCC will be available on IRS.gov. This new application replaces both the current Form 4419 and Fill-in Form 4419 on the FIRE system.

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).

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).