International Tax Attorneys Ainer & Fraker, LLP
Here’s a list of some of the most-helpful resources for International Tax clients provided by the Internal Revenue Service.
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.
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.
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.
Contact My Local Office Internationally
If you are a taxpayer who resides outside of the United States, the IRS has staff in four U.S. embassies and consulates. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills.
Federal Unemployment Tax
Information about the Federal Unemployment Tax Act (FUTA), with state unemployment systems, which provides for payments of unemployment compensation to workers who have lost their jobs.
Foreign Earned Income Exclusion
If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction.
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.
Withholding Exemptions – Personal Exemptions – Form W-4
This page discusses the amount of wages subject to graduated withholding which may be reduced by the personal exemption amount.
Social Security Tax / Medicare Tax and Self-Employment
This section contatins information and links regarding Social Security Tax and Medicare Taxes.
Foreign Currency and Currency Exchange Rates
This section will give you useful information on foreign currency and where to go to research currency exchange rates.
Taxation of Resident Aliens
A resident alien’s income is generally subject to tax in the same manner as a U.S. citizen.