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About Publication 501, Dependents, Standard Deduction, and Filing InformationPublication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.
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Foreign students, scholars, teachers, researchers and exchange visitors
Aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income. There is no minimum dollar amount of income, which triggers a filing requirement for a nonresident alien, including foreign students or foreign scholars. The dollar limit thresholds which trigger a filing requirement for a U.S. citizen or a resident alien do not apply to nonresident aliens.
General Information
Nonresidents
Tax-Exempt & Government Entities Division at a glance
Review tax laws for employee benefit plans and tax-exempt organizations such as nonprofit charities and governmental entities.
General Information
Governments
Deductions for individuals: The difference between standard and itemized deductions, and what they mean
FS-2024-11, April 2024 — A deduction reduces the amount of a taxpayer's income that's subject to tax, generally reducing the amount of tax the individual may have to pay. Most taxpayers now qualify for the standard deduction, but there are some important details involving itemized deductions that people should keep in mind.
General Information
Individuals
Taxation of U.S. Residents
A resident's income is generally subject to tax in the same manner as a U.S. citizen.
General Information
Nonresidents
Understanding 星空体育手机端 CP259D Notice
We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.
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Individuals
Child Tax Credit
The Child Tax Credit is a tax break you can take for qualifying children. Learn who qualifies and how to claim this credit.
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Individuals, Parents
SOI Tax Stats — Tax stats at a glance
The Statistics of Income (SOI) program produces data files compiled from samples of tax and information returns filed with the IRS. There's a wealth of information about the financial composition of individuals, business taxpayers, tax exempt organizations and more. Look here for some summary statistics from these files, as well as files from other IRS sources.
About IRS
Tax Professionals
Understanding your CP563 notice
We reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, but we couldn’t process it.
General Information
Individuals
SEE sample test questions part 2
SEE Sample Test Questions Part 2