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Tax Information For International Businesses

Foreign Account Tax Compliance Act
FATCA will increase information reporting by foreign financial institutions, non-financial foreign entities, and certain U.S. persons holding financial assets outside the United States.

2012 Offshore Voluntary Disclosure Program
The IRS offers an offshore voluntary disclosure program to help people get current with their taxes. The current program is open for an indefinite period until otherwise announced.

Transfer Pricing Audit Roadmap Now Available
The Transfer Pricing Audit Roadmap is a toolkit organized around a notional 24 month audit timeline. It provides recommended audit procedures and links to reference material. It is not intended as a template. Every transfer pricing case is unique and requires the exercise of judgment and discretion.

Help with Tax Questions - International Taxpayers
If you've looked around our site and still didn't find the answer to your general tax question for International Taxpayers, we'd like to help.

Qualified Intermediaries (QI)
A Qualified Intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS. A QI is entitled to certain simplified withholding and reporting rules.

U.S. Withholding Agent Program
Focus enforcing compliance through examinations and voluntary compliance of withholding tax on foreign payments. Responsibilities include coordinating exams and training exam teams, consulting with internal/externals stakeholders, and providing guidance to ensure consistent treatment for taxpayers.

Internal Revenue Service International Visitors' Program (IVP)
The purpose of the International Visitors Program is to introduce the Internal Revenue Service as one of the world's premier tax systems to interested countries.

Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The IRS' interest, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. The IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding income overseas.

U.S. Citizens by Birth or through a U.S. Citizen Parent
All persons born in the United States are U.S. citizens. This is the case regardless of the tax or immigration status of a persons parents. Furthermore, a person born outside the United States may also be a U.S. citizen at birth if at least one parent is a U.S. citizen and has lived in the United States for a period of time.

U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.

Taxation of Nonresident Aliens
The U.S. source income of nonresident aliens is subject to U.S. taxation.

Taxation of U.S. Resident Aliens
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen.

Foreign Students and Scholars
Aliens temporarily present in the United States as students, trainees, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

Tax Withholding on Foreign Persons
This section covers tax withholding topics for payments made to U.S. citizens abroad or aliens employed both in the United States and abroad. This section also covers tax withholding and reporting rules on payments of U.S. source income made to foreign persons.

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.

Taxation of Foreign Athletes and Entertainers
This section describes the special rules which affect the taxation of foreign athletes and entertainers who have income sourced in the United States.

Alien Taxation - Certain Essential Concepts
This section describes certain essential concepts involved in the taxation of aliens.

Classification of Taxpayers 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.

Determining Alien Tax Status
If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet the Green Card test or the Substantial Presence test.

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.

Special Categories of Alien Workers
For U.S. tax purposes, Au Pairs and Farm Workers may be treated differently than others.

Report of Foreign Bank and Financial Accounts (FBAR)
If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service.

Employees of Foreign Governments or International Organizations
The wages paid to employees of foreign governments and international organizations are not usually taxable, but may be taxable in the case of U.S. citizens and resident aliens.

New Developments in International Taxation
This section provides the latest news on international taxes.

Miscellaneous International Tax Issues
This section covers subjects not previously discussed.

Frequently Asked Questions - International Taxpayers
Frequently Asked Questions for Aliens and U.S. Citizens Living Abroad

Page Last Reviewed or Updated: 25-Mar-2014


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Irs free Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. Irs free Tax questions. Irs free Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. Irs free irs. Irs free gov/pub544. Irs free What's New Direct reporting on Schedule D. Irs free   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. Irs free If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. Irs free For additional information, see Schedule D and Form 8949 in chapter 4. Irs free Tax rate on net capital gain and qualified dividends. Irs free   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Irs free See Capital Gains Tax Rates in chapter 4. Irs free Important Reminders Dispositions of U. Irs free S. Irs free real property interests by foreign persons. Irs free  If you are a foreign person or firm and you sell or otherwise dispose of a U. Irs free S. Irs free real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). Irs free Corporations, partnerships, trusts, and estates also may have to withhold on certain U. Irs free S. Irs free real property interests they distribute to you. Irs free You must report these dispositions and distributions and any income tax withheld on your U. Irs free S. Irs free income tax return. Irs free For more information on dispositions of U. Irs free S. Irs free real property interests, see Publication 519, U. Irs free S. Irs free Tax Guide for Aliens. Irs free Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Irs free Foreign source income. Irs free  If you are a U. Irs free S. Irs free citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. Irs free S. Irs free law. Irs free This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Irs free Photographs of missing children. Irs free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs free Introduction You dispose of property when any of the following occurs. Irs free You sell property. Irs free You exchange property for other property. Irs free Your property is condemned or disposed of under threat of condemnation. Irs free Your property is repossessed. Irs free You abandon property. Irs free You give property away. Irs free This publication explains the tax rules that apply when you dispose of property. Irs free It discusses the following topics. Irs free How to figure a gain or loss. Irs free Whether your gain or loss is ordinary or capital. Irs free How to treat your gain or loss when you dispose of business property. Irs free How to report a gain or loss. Irs free This publication also explains whether your gain is taxable or your loss is deductible. Irs free This publication does not discuss certain transactions covered in other IRS publications. Irs free These include the following. Irs free Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. Irs free See chapter 4 of Publication 550, Investment Income and Expenses. Irs free Sale of your main home. Irs free See Publication 523, Selling Your Home. Irs free Installment sales. Irs free See Publication 537, Installment Sales. Irs free Transfers of property at death. Irs free See Publication 559, Survivors, Executors, and Administrators. Irs free Forms to file. Irs free   When you dispose of property, you usually will have to file one or more of the following forms. Irs free Schedule D, Capital Gains and Losses. Irs free Form 4797, Sales of Business Property. Irs free Form 8824, Like-Kind Exchanges. Irs free Form 8949, Sales and Other Dispositions of Capital Assets. Irs free    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. Irs free However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Irs free Comments and suggestions. Irs free   We welcome your comments about this publication and your suggestions for future editions. Irs free   You can send your comments to the following address. Irs free Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs free You can also send us comments from www. Irs free irs. Irs free gov/formspubs/. Irs free Click on “More Information ” and then on “Give us feedback. Irs free ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs free Ordering forms and publications. Irs free   Visit www. Irs free irs. Irs free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs free Internal Revenue Service 1201 N. Irs free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs free   If you have a tax question, check the information available on IRS. Irs free gov or call 1-800-829-1040. Irs free We cannot answer tax questions sent to either of the above addresses. Irs free Prev  Up  Next   Home   More Online Publications