International Topic Index

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J	K	L	M	N	O	P	Q	R
S	T	U	V	W	X	Y	Z	#

International
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International Topic Index

The topic index below is specifically designed for taxpayers with international filing requirements. Send your comments and suggestions for additional topics to topicmap@irs.gov.

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Search all 7000 topics in Tax Map – Use one or two words for best results (e.g., Employment Abroad, Non-filer, Foreign Student)
Find a complete list of forms and publications

A

Acceptance Agents

Accountable Plans

Advance Pricing Agreement (APA)

Advance Pricing and Mutual Agreement Program (APMA)

Alien, Departure Permit

Alien, Dual-status

Alien, Nonresident

Alien, Resident

Allowance, Differential, and Other Special Pay

American Citizens Abroad

American Samoa (AS)

Assistance for International Taxpayers

B

Backup Withholding

Bank Secrecy Act (BSA)

Bilateral Social Security (Totalization) Agreements

Bona Fide Residence Test

C

Central Withholding Agreement (CWA)

Certifying Acceptance Agent (CAA)

China, People's Republic

Closer Connection to a Foreign Country

Competent Authority Assistance

Contractor, Independent

D

Declaration Statement

Departure Permit

Direct Account Holders

Dual-status Alien

E

Effectively Connected Income (ECI)

Employees of Foreign Governments or International Organizations

Employment Abroad

Employment Eligibility Verification

Estate and Gift Taxes

Exchange Visitor and Student

Exemption From Withholding

Expatriation Tax

Extension of Time To File

F

Federal Unemployment Tax

First-year Choice

Fixed or Determinable Annual or Periodical Income (FDAP)

Flow-through Entities

Foreign Account Tax Compliance Act (FATCA)

Foreign Athletes and Entertainers

Foreign Bank Accounts

Foreign Charitable Organizations

Foreign Corporation

Foreign Currency and Exchange Rates

Foreign Earned Income

Foreign Earned Income Exclusion

Foreign Employer

Foreign Employment

Foreign Governments and Certain Other Foreign Organizations

Foreign Housing Exclusion or Deduction

Foreign Inheritance

Foreign Insurance Taxes

Foreign Intermediaries

Foreign Intermediaries and Foreign Flow-Through Entities

Foreign Investment in Real Property Tax Act (FIRPTA)

Foreign Investors

Foreign Ownership of U.S. Real Property

Foreign Partnership

Foreign Pension and Annuity Income

Foreign Persons

Foreign Professors

Foreign Service Employees

Foreign Students and Scholars

Foreign Tax Credit (FTC)

Foreign Teachers, Foreign Researchers, and Other Foreign Professionals

Foreign Workers

Form 1042--Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

Form 1042-S--Foreign Person's U.S. Source Income Subject to Withholding

Form 8233--Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

Form 872, Consent to Extend the Time to Assess Tax

Form 8802--Application for U.S. Residency Certification

Form 8898--Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession

Form 926--Return by a U.S. Transferor of Property to a Foreign Corporation

Form I-9, Employment Eligibility Verification

Form W-2--Wage and Tax Statement (Info Copy Only)

Fulbright Grant

G

Gambling Winnings and Losses

H

Head of Household (HOH)

Help from IRS - International

I

Income Subject to Nonresident Alien (NRA) Withholding

Independent Contractor

Indirect Account Holders

Individual Taxpayer Identification Number (ITIN)

International Social Security Agreements

International Tax Gap

J

Joint International Tax Shelter Information Centre (JITSIC)

K

L

M

Military Personnel Stationed Outside the United States

Money Services Business (MSB)

Moving Expenses

N

New Zealand (NZ)

Nonqualified Intermediary (NQI)

Nonresident Alien (NRA)

Nonresident Alien (NRA) Spouse

O

Offshore Voluntary Disclosure Program (OVDP)

P

Pension or Annuity Payments to Nonresident Aliens (NRAs)

People's Republic of China (PRC)

Personal Service Income

Physical Presence Test

Publicly Traded Partnership

Q

Qualified Intermediary (QI)

R

Rental Income from U.S. Real Property

Report of Foreign Bank and Financial Accounts (FBAR)

S

Scholarship and Fellowship Grant

Slovak Republic

Social Security and Medicare Taxes

Social Security Number

Student and Exchange Visitor

Student and Exchange Visitor Program (SEVP)

Substantial Presence Test

T

Taxpayer Advocate

Taxpayer Identification Number (TIN)

Totalization Agreements

Transfer of Property to a Foreign Corporation

Transfer Pricing

Trinidad and Tobago

U

U.S. Citizens and Resident Aliens Abroad

U.S. Government Employees Abroad

U.S. Possessions

U.S. Territories

Unemployment Tax, Federal

Union of Soviet Socialist Republics (USSR)

United Kingdom (UK)

United States Model

United States Virgin Islands (USVI)

V

W

Withholding Agent

Withholding Certificate

Withholding Exemption

Withholding Foreign Partnerships

Withholding Foreign Trusts

Withholding on Foreign Persons

Withholding on Scholarships and Fellowship Grants

Withholding, Backup