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.
Director’s Directive on Announcement 2008-18, FET Compliance Initiative
This Directive provides guidance to examiners auditing taxpayers participating in the voluntary compliance initiative (Announcement 2008-18) regarding foreign insurance excise tax (FET) under IRC 4371- 4374.
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.
The International Tax Gap
Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.
Servicewide Approach to International Tax Administration
IRS has developed a comprehensive approach for improving international customer service and compliance with international tax laws. The approach involves all IRS business units and provides a framework for how the IRS will deal more effectively with international tax issues.
New Developments in International Taxation
This section provides the latest news on international taxes.
Alien Taxation - Certain Essential Concepts
This section describes certain essential concepts involved in the taxation of aliens.
The American Jobs Creation Act
The American Jobs Creation Act (AJCA) of 2004 amends Section 877 of the Internal Revenue Code (IRC), which provides for an alternative tax regime for certain expatriated individuals.
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.
U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.
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 Resident Aliens
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen.
Taxation of Nonresident Aliens
The U.S. source income of nonresident aliens is subject to U.S. taxation.
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.
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.
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.
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.
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.
Special Categories of Alien Workers
For U.S. tax purposes, Au Pairs and Farm Workers may be treated differently than others.
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.
Miscellaneous International Tax Issues
This section covers subjects not previously discussed.
Frequently Asked Questions
Frequently Asked Questions for Aliens and U.S. Citizens Living Abroad
Page Last Reviewed or Updated: December 08, 2008