19 May Online Tool for Taxpayers with International Tax Filing Requirements
A new online tool has been created by the IRS for taxpayers with international tax filing requirements that is worth checking out. Here are some relevant links:
A
Acceptance Agents
Accountable Plans
Advance Pricing Agreement (APA)
Advance Pricing and Mutual Agreement Program (APMA)
Alien
Alien Taxation
Alien, Departure Permit
Alien, Dual-status
Alien, Nonresident
Alien, Resident
Allowance, Differential, and Other Special Pay
American Citizens Abroad
American Samoa (AS)
Armenia
Assistance for International Taxpayers
Australia
Austria
Azerbaijan
B
Backup Withholding
Bangladesh
Bank Secrecy Act (BSA)
Barbados
Belarus
Belgium
Bilateral Social Security (Totalization) Agreements
Bona Fide Residence Test
Bulgaria
C
Canada
Central Withholding Agreement (CWA)
Certifying Acceptance Agent (CAA)
China, People’s Republic
Closer Connection to a Foreign Country
Competent Authority Assistance
Contractor, Independent
Country Codes
Cyprus
Czech Republic
D
Declaration Statement
Denmark
Departure Permit
Direct Account Holders
Dual-status Alien
Due Date
E
Effectively Connected Income (ECI)
Egypt
Employees of Foreign Governments or International Organizations
Employment Abroad
Employment Eligibility Verification
Estate and Gift Taxes
Estonia
Exchange Rates
Exchange Visitor and Student
Exemption From Withholding
Expatriation Tax
Extension of Time To File
F
FATCA
FBAR
FDAP
Federal Unemployment Tax
Fellowship
Finland
FIRPTA
First-year Choice
Fixed or Determinable Annual or Periodical Income (FDAP)
Flow-through Entities
Foreign Account Tax Compliance Act (FATCA)
Foreign Athletes and Entertainers
Foreign Bank Accounts
Foreign Charitable Organizations
Foreign Corporation
Foreign Currency and Exchange Rates
Foreign Earned Income
Foreign Earned Income Exclusion
Foreign Employer
Foreign Employment
Foreign Governments and Certain Other Foreign Organizations
Foreign Housing Exclusion or Deduction
Foreign Inheritance
Foreign Insurance Taxes
Foreign Intermediaries
Foreign Intermediaries and Foreign Flow-Through Entities
Foreign Investment in Real Property Tax Act (FIRPTA)
Foreign Investors
Foreign Ownership of U.S. Real Property
Foreign Partnership
Foreign Payees
Foreign Pension and Annuity Income
Foreign Persons
Foreign Professors
Foreign Service Employees
Foreign Students and Scholars
Foreign Tax Credit (FTC)
Foreign Teachers, Foreign Researchers, and Other Foreign Professionals
Foreign Trust
Foreign Workers
Form 1042–Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 1042-S–Foreign Person’s U.S. Source Income Subject to Withholding
Form 8233–Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Form 872, Consent to Extend the Time to Assess Tax
Form 8802–Application for U.S. Residency Certification
Form 8898–Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession
Form 926–Return by a U.S. Transferor of Property to a Foreign Corporation
Form I-9, Employment Eligibility Verification
Form W-2–Wage and Tax Statement (Info Copy Only)
France
Fraud
Free File
Fulbright Grant
FUTA
G
Gambling Winnings and Losses
Georgia
Germany
Gift
Greece
Green Card
Guam
H
Head of Household (HOH)
Help from IRS – International
Hong Kong
Hungary
I
Iceland
Identity Theft
Immigration
Income Subject to Nonresident Alien (NRA) Withholding
Independent Contractor
India
Indirect Account Holders
Individual Taxpayer Identification Number (ITIN)
Indonesia
International Social Security Agreements
International Tax Gap
Ireland
Israel
Italy
ITIN
J
Jamaica
Japan
Joint International Tax Shelter Information Centre (JITSIC)
K
Kazakhstan
Korea
Kyrgyzstan
L
Latvia
Liechtenstein
Lithuania
Living Abroad
Luxembourg
M
Malta
Mexico
Military Personnel Stationed Outside the United States
Moldova
Money Services Business (MSB)
Morocco
Moving Expenses
N
Netherlands
New Zealand (NZ)
Non-filers
Nonqualified Intermediary (NQI)
Nonresident Alien (NRA)
Nonresident Alien (NRA) Spouse
Norway
O
Offshore Voluntary Disclosure Program (OVDP)
P
Pakistan
Partnership
Pension or Annuity Payments to Nonresident Aliens (NRAs)
People’s Republic of China (PRC)
Personal Service Income
Philippines
Physical Presence Test
Poland
Portugal
Publicly Traded Partnership
Puerto Rico
Q
Qualified Intermediary (QI)
R
Rental Income from U.S. Real Property
Report of Foreign Bank and Financial Accounts (FBAR)
Resident Alien
Romania
Russia
S
Sailing Permit
Scholarship and Fellowship Grant
Slovak Republic
Slovenia
Social Security and Medicare Taxes
Social Security Number
South Africa
Spain
Sri Lanka
SSN
Student and Exchange Visitor
Student and Exchange Visitor Program (SEVP)
Substantial Presence Test
Sweden
Switzerland
T
Tajikistan
Tax Evasion
Tax Treaty
Taxpayer Advocate
Taxpayer Identification Number (TIN)
Thailand
TIN
Totalization Agreements
Transfer of Property to a Foreign Corporation
Transfer Pricing
Trinidad and Tobago
Tunisia
Turkey
Turkmenistan
U
U.S. Citizens and Resident Aliens Abroad
U.S. Government Employees Abroad
U.S. Possessions
U.S. Territories
UK
Ukraine
Unemployment Tax, Federal
Union of Soviet Socialist Republics (USSR)
United Kingdom (UK)
United States Model
United States Virgin Islands (USVI)
Uruguay
Uzbekistan
V
Venezuela
Vietnam
Virgin Islands
Visas
W
Wagering
When To File
Where to File
Withholding Agent
Withholding Certificate
Withholding Exemption
Withholding Foreign Partnerships
Withholding Foreign Trusts
Withholding on Foreign Persons
Withholding on Scholarships and Fellowship Grants
Withholding, Backup
Working Abroad