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All links were last tested and verified on Mar. 9, 2023.
Tax Treaties
U.S. Income Tax Treaties: Overview
..IRS
U.S. Income Tax Treaties - A to Z
..IRS
U.S. Tax Treaties
..IRS Pub 901
U.S. Estate & Gift Tax Treaties
U.S. Bilateral Social Security Agreements
..S.S.A.
Status of Totalization Agreements
..U.S. Social Security Administration
Treaties, Protocols, Notes, Technical Explanations
..Office of Tax Policy (U.S. Treasury)
Tax Information Exchange Agreements by Country
..OECD
Country-By-Country Data Reporting
..IRS
FATCA Intergovernmental Agreements
Procedure to Obtain Assistance from U.S. Competent Authority
..IRS Rev Proc 2015-40
Competent Authority Arrangements
..IRS
Claiming Tax Treaty Benefits
..IRS
U.S. Treaties In Force
..U.S. State Dept.
List Of Jurisdictions With Exchange Of Information Treaty Or Agreement
..IRS
Hague Convention On Taking Evidence Abroad
Taxation of Non-Resident Aliens
Tax Guide for Aliens
..IRS Pub 519
Tax Guide For Foreign Nationals
..GW Carter CPA
US Tax Guide For Foreign Owned Single Member LLC
..GW Carter CPA/b>
U.S. Taxation of Foreign Nationals
..Deloitte.com
Present Law And Background Related To U.S. Activities Of Foreign Persons
..JCT 06/11
U.S. Taxation of Green Card Holders
..IRS Letter 2014-33
Definition of Non-Resident and Resident Alien
..Duke University
Conditions for a Closer Connection to a Foreign Country
..IRS
Closer Connection Exception Statement Form 8840:
Form & Inst.
Foreign Visitor (Student, Scholar, Faculty, Researcher) Tax Guide
..Arizona State Univ.
Taxation of Capital Gains of NRA Students, Scholars & Foreign Gov't Employees
..IRS
Payments To Nonresident Aliens (Procedure Manual)
..Univ of Vt
Employees of Foreign Governments or International Organizations
..IRS
Withholding of Tax on Non-Resident Aliens & Foreign Corp.
..IRS Pub 515
U.S. Taxes For Foreign Investors
..Invest-Faq.com
Taxation of Foreign Athletes and Entertainers
..IRS
Tax Treatment of Au Pairs
Tax Treatment of Expatriates
Tax Treatment of Foreign Agricultural Workers
Gross Income Exclusions for Non-Resident Aliens
..IRS Pub 519 See Ch 3
U.S. International Tax Rules
..JCT (July 2003)
International Tax Reform & U.S. Tax Rules
..JCT (June 2006)
Procedure For Obtaining Assistance From U.S. Competent Authority
..IRS RP 2006-23
Diplomatic Tax Exemption Programs (Sales & Excise Tax)
..U.S. State Dept OFM
New ITIN Acceptance Agent Program Changes Effective 6/22/12
..IRS
ITIN Frequently Asked Questions
..IRS
Application for ITIN Form W-7:
Form & Inst.
Nonresident Alien Form 1040NR:
Form
and
Instructions
Departing Alien Tax Form 1040-C:
Form
and
Instructions
Departing Alien Income Tax Statement Form 2063:
Form & Inst.
Statement for Exempt Individuals Form 8843:
Form & Inst.
Exemption From Withholding on Compensation Form 8233:
Form
and
Instructions
Treaty Based Return Position Disclosure Form 8833:
Form & Inst.
Claiming Tax Treaty Benefits
..UNL.edu
U.S. Pre-Immigration Tax Planning
..Carltonfields.com
Information on Visas & Immigration
..ForeignBorn.com
Visa types For Immigrants
..State Dept.
U.S. Persons With Foreign Activities
Corona Virus Tax Relief By Country
..KPMG
Guide for U.S. Citizens & Resident Aliens Abroad
..IRS Pub 54
US Tax Guide for Expats
..GW Carter CPA
Guide for U.S. Government Employees Stationed Abroad
..IRS Pub 516
Filing Requirements US Citizens and Residents Abroad
..IRS
Filing Requirements for U.S. Citizens and Resident Aliens Living Abroad
..E-File.com
Taxpayers Living Abroad
..IRS
Self-Employment Tax For Businesses Abroad
..IRS
When Social Security and Medicare Taxes Apply Outside of the United States
..IRS
US Taxation of Americans Abroad
..KPMG
Guidance On Traveling Away From Home Temporarily
..Rev. Ruling 93-86
Foreign Earned Income & Housing Exclusion
..IRS
Foreign Earned Income Exclusion Calculator
..feiecalc.com
List of Waiver Countries
..IRS RP 2014-25
Additional Waiver Country
..IRS Ann 2014-28
Foreign Tax Credit for Individuals
..IRS Pub 514
Foreign Tax Credit
..IRS
Foreign Tax Credit Versus Foreign Earned Income Exclusion
..SSRN.com
Foreign Tax Credit Compliance Tips
..IRS
Alleviating Double Taxation on Foreign Income at the State Level
..Ksmcpa.com
T.D. 9882 FTC Final Regulations
Form 1116: Foreign Tax Credit
Form 1116 Instructions
Form 2555: Foreign Earned Income Exclusion
Form 2555-EZ: Foreign Earned Income Exclusion
Form 2555 Instructions
Form 2555-EZ Instructions
New Filing Compliance Procedures for Non-Resident U.S. Taxpayers
Federal Tax Law & Issues Relating To U.S. Territories
..JCT 05/2012
Persons Employed In U.S. Possessions
..IRS
Individuals Living or Working in U.S. Possessions
..IRS
Moving To or From a United States (U.S.) Territory/Possession
..IRS
Foreign Currency & Currency Exchange Rates
..IRS
Expatriation Tax
..IRS
Countries Where Income Exclusions Requirements Are Waived (2009)
..IRS RP 2010-17
Description & Analysis of Present Law Relating To International Taxation
..JCT (1999)
Also see:
FATCA & FBAR Reporting Requirements
FATCA & FBAR
Foreign Account Tax Compliance Act (FATCA) Resources
..IRS
IRS FATCA FAQs
IRS FAQs: Registration System
FATCA Final Regs For FFIs: TD 9610
..
FATCA Final Regs For Individuals: TD 9706
..
Reporting Foreign Bank & Financial Accounts
..IRS
Who Pays Tax On Joint Bank Accounts
..Tax Notes
Form 8938 (FATCA) vs FBAR Reporting (Part I)
..Forbes
Form 8938 (FATCA) vs FBAR Reporting (Part II)
..Forbes
Form 8938: Statement of Specified Foreign Financial Assets
Form 8938 Instructions
Do I Need To File Form 8938?
..IRS
IRS Basic Qs & As on Form 8938
FBAR Resources
..IRS
FBAR Resources
..Journal of Accountancy
The FBAR Penalty: What Is Willfulness
..JDSupra.com
Reasonable Cause Exception To FBAR Penalty
..Brager Tax Law Group
IRS Offshore Voluntary Disclosure Program
Filing An FBAR (Fincen 114)
Form 3520: Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
Form 3520 Instructions
Other Country Tax Systems
Worldwide Tax Guides (All Countries)
..PKF Intl Ltd
Present Law And Recent Global Developments Related To Cross-Border Taxation
..JCT 02/16
Tax Guide for Employers In U.S. Possessions
..IRS Circular SS (Pub 80)
Tax Information for Residents of Puerto Rico
..IRS
Hurricanes Irma and Maria Relief: Puerto Rico and V.I. Physical Presence Test
..IRS
Special Instructions for Bona Fide Residents Of Puerto Rico
..IRS Pub 1321
Overview of the Tax Rules for Puerto Rico & U.S. Possessions
..JCT
Federal Tax Law And Issues Related To The Commonwealth Of Puerto Rico
..JCT 09/2015
Tax Rates Around The World
..KPMG.com
Worldwide VAT, GST & Sales Tax Guide
..Ernst & Young
Value Added Tax
..Wikipedia
Canada
5000-G General Income Tax and Benefit Guide - All Provinces Except Non-Residents
Cross-Border Tax Issues
..Howland Tax Svcs
Canada to U.S. Business Immigration
..Law Offices of Joseph C. Grasmick
Canada Customs & Revenue Agency:
English
or
French
Canadian Tax Information
..Taxes.ca
Info on U.S. - Canada Income Tax Treaty
..IRS Pub 597
Guidance on Applying Article XVIII(7) of the U.S. - Canada Tax Treaty
Mexico
Taxes in Mexico
..SolutionsAbroad.com
Other Countries
Worldwide Tax Guides (All Countries)
..PKF Intl Ltd
2020-2021 Worldwide Tax Guide (All Countries)
..PKF Intl Ltd
Worldwide Corporate and Individual Tax Summaries
..PwC.com
UK HM Revenue & Customs Home Page
Overview of UK Tax System
Wikipedia Overview of Australia Tax System
Australian Taxation Office
New Zealand Inland Revenue
Wikipedia Overview of New Zealand Tax System
Income Tax In Germany
Taxation In Japan
..japan-guide.com
Information for Taxpayers in Japan
..National Tax Agency Japan
Hong Kong Tax Profile
..KPMG
Taxation In Hong Kong
..HK Government
China: Tax Facts & Figures
..PWChk.com
Taxes On Personal Income
..PWC.com
Transfer Pricing
Advance Pricing & Mutual Agreement Program
..IRS
Procedure to Obtain Advance Agreement For APAs
..IRS Rev Proc 2015-40
Articles on Transfer Pricing
..Economic Times
Transfer Pricing News
..USTransferPricing.com
All-Purpose International Taxation Sites
IRS Website for International Taxpayers
Tax & Investment Guides
..Deloitte.com
Microsoft Security Advisories and Bulletins
Apple Security Updates
Best Practices For Keeping Your Home Network Secure
..NSA
Keeping Your Children Safe Online
Safe Online Surfing
..FBI
Virus, Trojan, Spyware, and Malware Removal Help
..BleepingComputer.com
15 Essential Support Sites for Windows
..TechPro
Apple Support Communities
..Apple
Google Support Forums
..Google
Internet Crime Complaint Center
..FBI
Information on Identity Theft
..FTC
Fact Checks On Snopes.com
Rumors & Hoaxes
..TruthorFiction.com
National Center for Missing and Exploited Children
Information on Organ Donation
..Coalition on Donation
Suicide and Crisis Lifeline (Dial 988)
Veterans Crisis Line
Amnesty International USA
American Civil Liberties Union
Arolsen Archives (International Tracing Service)
Please read the
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© 1998-2023, Alan G. Kalman, B.B.A., M.S.T.
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and Instructions
and Instructions
and Instructions Foreign Tax Credit for Individuals ..IRS Pub 514