Topic 804 – Test Files and Combined Federal and State Filing
FIRE

First-time electronic filers are encouraged (but not required) to submit a FIRE test file. However, a test file is required when applying to participate in the Combined Federal/State Filing Program.

Through the Combined Federal/State Filing (CF/SF) Program, the Internal Revenue…[Read more]

Topic 851 – Resident and Nonresident Aliens
Because residents and nonresident aliens are taxed differently, it’s important for you to determine your tax status.

Nonresident Aliens
You’re considered a nonresident alien for any period that you’re neither a U.S. citizen nor a resident alien for tax purposes.

Resident Aliens
You’re considered a…[Read more]

Topic 856 – Foreign Tax Credit
The foreign tax credit intends to reduce the double tax burden that would otherwise arise when foreign source income is taxed by both the United States and the foreign country from which the income is derived.

Qualifying Tests for the Credit
The tax must meet four tests to qualify for the credit:

The tax must be a…[Read more]

Topic 857 – Individual Taxpayer Identification Number (ITIN)
A taxpayer identification number (TIN) is required on all returns, statements, and other tax-related documents and you must provide it upon request to any other person who needs it to comply with the tax law. For most individuals, their TIN is a social security number (SSN). A foreign…[Read more]

Topic 858 – Alien Tax Clearance
If you’re a resident or a nonresident alien departing the United States, you usually have to show that you have complied with the U.S. income tax laws before you can depart. You do this by obtaining from the IRS a tax clearance document, commonly called a departure permit or sailing permit.

Not Required to Obtain…[Read more]

Topic 901 – Is a Person With Income From Puerto Rico Required to File a U.S. Federal Income Tax Return?
If you’re a bona fide resident of Puerto Rico during the entire tax year, you generally aren’t required to file a U.S. federal income tax return if your only income is from sources within Puerto Rico. However, if you also have income from…[Read more]

Topic 902 – Credits and Deductions for Taxpayers with Puerto Rican Source Income Exempt from U.S. Tax
If you’re a bona fide resident of Puerto Rico, you’ll be able to exclude income from Puerto Rican sources on your U.S. income tax return. If you’re also a federal employee, the income you derive from that employment is deemed U.S. sourced for U.S.…[Read more]

Topic 903 – U.S. Employment Tax in Puerto Rico
Employers in Puerto Rico are subject to the taxes imposed by the Federal Insurance Contributions Act (FICA) (social security and Medicare taxes) and the Federal Unemployment Tax Act (FUTA). An employer is a person or organization for whom a worker performs services as an employee. As an employer,…[Read more]

Topic 904 – Tax Assistance for Residents of Puerto Rico
VITA – The Internal Revenue Service sponsors the Volunteer Income Tax Assistance Program (VITA) and offers free help to taxpayers in several of its offices in convenient community locations. VITA is a program in which the IRS trains volunteers to assist taxpayers in community locations to…[Read more]

Topic 107 – Tax Relief in Disaster Situations
For taxpayers impacted by a disaster, the tax code may provide necessary relief. The law permits the IRS to grant taxpayers affected by a federally declared disaster additional time to perform certain time-sensitive acts, including filing returns and paying taxes when the original or extended due date…[Read more]

Topic 105 – Armed Forces Tax Information
The tax law provides some special benefits for active members of the U.S. Armed Forces and certain benefits for individuals serving in combat zones. For more information on the various tax benefits available to members of the U.S. Armed Forces, please refer to Publication 3, Armed Forces’ Tax Guide. For…[Read more]

Topic 104 – Taxpayer Advocate Service – Your Voice at the IRS
The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that you’re treated fairly and that you know and understand your rights. We can offer you free help with IRS problems that you can’t resolve on your own. We know this process can be confusing, but the w…[Read more]

Topic 103 – Tax Help for Small Businesses and the Self-Employed
Please visit the Small Business and Self-Employed Tax Center on IRS.gov. Our website provides extensive tax information, online tools, and resources, especially for the small business person. We offer an array of educational products that you can view or order online at your…[Read more]

Topic 102 – Tax Assistance for Individuals with Disabilities
Special assistance is available for persons with disabilities. If you’re not able to complete your return because of a disability, you can get help through the Volunteer Income Tax Assistance Program (VITA) program sponsored by the IRS. For more information on available IRS services,…[Read more]

Topic 101 – IRS Services – Volunteer Tax Assistance, Outreach Programs, and Identity Theft
The IRS sponsors volunteer assistance programs offering help to taxpayers in many community locations.

VITA
The Volunteer Income Tax Assistance Program (VITA) offers free tax help by trained volunteers to low to moderate-income taxpayers. VITA sites p…[Read more]