Small Business Reading Room

Wednesday, June 23, 2004

IRS Resource for the International Tax Payer

For a nice collection of information on the special tax requirements of the international community, visit our friends at the IRS through their website-

Here’s a summary of some of the topics you can expect to find there:
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.
Essential Concepts of International Taxation — The income sourcing rules determine which income is taxable to a foreign person and which income qualifies for the foreign tax credit and the earned income exclusion of U.S. persons.
Taxation of Nonresident Aliens — Explains how income that is subject to U.S. income tax is categorized and taxed, what forms to file, and who must file.
Tax Treaties— Information on how to research tax treaties that 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 including information on claiming tax treaty benefits.
Taxpayer Identification Numbers (TIN) — Information on the various types of taxpayer identification numbers that are issued by the IRS or Social Security Administration including who needs one and where to get one.
News and Events — This section provides the latest news on international taxes. Of particular interest is a section on IRS form 8802, Application for United States Residency Certification.

- Russell P. Rozanski


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