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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).

Regulations, rulings, notices, announcements, and other FATCA-related guidance or requirements.

Information regarding source of income & personal service Income.

Anti-Tax Law Evasion Schemes - Law and Arguments (Section I)

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.

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.

March 25, 2024 ¡ª Commissioner Danny Werfel speaks about the future of the IRS at the Kogod School of Business.

2017 Pre-Approved Retirement Plan Opinion Letter Program

For what periods must the Statement of Revenue and Expenses in Part VI be completed?

Wages paid to U.S. citizens and residents employed outside the United States are generally subject to Social Security and Medicare tax if the employer is an American employer.