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- http://www.irs.gov/businesses/small/international/index.html

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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Small Business Reading Room

IRS Resource for the International Tax Payer

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