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International Taxpayers
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International Taxpayer |
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International Taxpayer - Classification for U.S. Tax Purposes
This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.
International Taxpayer - Essential Concepts of International Taxation
This section describes the rules for determining whether income is U.S. source or foreign source. It also describes the characterization of income of foreign persons, and the rules for currency conversion.
International Taxpayer - Determining Alien Status
If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of two tests.
International Taxpayer - Special Categories of Alien Workers
For U.S. tax purposes, Au Pairs and Farm Workers may be treated differently than others.
International Taxpayer - Tax Withholding
This section covers tax withholding topics for U.S. citizens or resident aliens employed in U.S. provinces or overseas. This section also covers withholding and reporting rules on payments of U.S. source income to foreign persons.
International Taxpayer - Taxation of Dual-Status Aliens
You are a dual-status alien when you have been both a resident alien and a nonresident alien in the same tax year.
International Taxpayer - Taxation of Nonresident Aliens
A nonresident alien's income that is subject to U.S. income tax must be divided into two categories.
International Taxpayer - Taxation of Resident Aliens
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen.
International Taxpayer - Glossary
For pay for personal services to qualify as wages, there must be an employer-employee relationship.
International Taxpayer - News and Events
This section provides the latest news on international taxes.
International Taxpayer - Foreign Students and Scholars
Aliens temporarily present in the United States as students, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.
International Taxpayer - Tax Treaties
Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.
Taxpayer Identification Numbers (TIN)
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws.
International Taxpayer - U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.
International Taxpayer - Miscellaneous Issues
This section covers subjects not previously discussed.
Frequently Asked Questions
Frequently Asked Questions for Aliens and U.S. Citizens Living Abroad
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