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Information about Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, including recent updates, related forms, and instructions on how to file. File Form 5471 to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.

Notice 2007-45 provides interim guidance on a new requirement for charities to make Forms 990-T available for public inspection.

Public disclosure of Form 990-T attachments and which items need not be disclosed.

Find resources to help you on topics too complex for telephone assistors to help you with.

Streamlined Foreign Offshore Procedures

FATCA related forms and instructions.

IRS publishes fact patterns describing situations in which waivers will generally be granted, or not granted, under IRS Notice 2005-88, which provides waiver guidance for corporations that cannot meet electronic filing requirements due to technology constraints; or where compliance with the requirements would result in undue financial burden.

Individuals who are U.S. resident aliens follow the same taxes requirements and claim the same deductions as U.S. citizens. Learn more.

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.

Understand your federal tax obligations as a partnership; a relationship between two or more people to do trade or business.