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Publication 5471, Fact Sheet: Disclosure and Use of Tax Information - Internal Revenue Code (IRC) 7216 Requirements for VITA/TCE Partners, provides guidance for securing approval from the taxpayer to use or disclose information for purposes other than preparing and filing their tax returns.

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.

Information on what name and description should be given to PDF files submitted through Modernized e-File for business returns.

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

FATCA related forms and instructions.

Streamlined Foreign Offshore Procedures

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.