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If you are a student-athlete and you receive any monetary or financial gain, in cash or non-cash, from a transaction in which you benefit from the use of your name, image or likeness, that gain is NIL income.

Information to assist government entities and payroll officers working for government entities in meeting their federal employment tax obligations.

This page describes how if you cannot reliably associate a payment with valid documentation, that you must apply certain presumption rules or you may be liable for tax, interest, and penalties.

A page discussing rules about payees of payments (other than income effectively connected with a U.S. trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity.

You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States.

Insights into what is a suspicious activity, and the reporting and recordkeeping requirements. Suspicious activities, the Bank Secrecy Act (BSA), and Financial Crimes Enforcement Network (FinCEN) ¨C What does this mean to my casino?

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

A section about withholding taxes and employment taxes on payments to foreign persons and U.S. persons abroad.

Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.

If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim the benefits of the treaty.