Links

Internal Revenue Service

www.irs.gov

The IRS has introduced a newly designed web site to make it easier to find information and assistance. The web site has the following information and features:

Retrieve IRS Forms and Instructions

Retrieve the most up-to-date IRS forms and instructions directly from the IRS web site. Forms for prior tax years are also available.

Retrieve IRS Publications

The IRS provides helpful publications on a variety of tax topics such as:

Publication 15, Circular E, Employer's Tax Guide
Publication 463, Travel, Entertainment, Gift, and Car Expenses
Publication 514, Foreign Tax Credits for Individuals
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations Publication 520, Scholarships and Fellowships
Publication 521, Moving Expenses
Publication 519, U.S. Tax Guide for Aliens
Publication 901, U.S Tax Treaties
Publication 1915, IRS Individual Taxpayer Identification Numbers

Find Out About Individual Taxpayer Identification Number (ITIN)

The Individuals section of the web site includes a description of when an ITIN is needed for tax processing and how to obtain an ITIN.

Contact the IRS for Taxpayer Assistance

The Individuals section of the web site includes a section on how to contact the IRS. This section includes a page, How to Contact the IRS Internationally, which includes the following contact information:

(215) 516-2000

This telephone number is dedicated to answering international tax questions. The operating hours are Monday through Friday, 6:00 am to 2:00 am Eastern Standard Time.

You may also submit international tax questions in writing to the following address:

Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020

Get IRS Answers to Frequently Asked Questions

The IRS provides answers to Frequently Asked Questions (FAQs) organized by Category such as Aliens and U.S. Citizens Living Abroad. FAQs are also indexed by Keyword such as Nonresident Alien. Enter your own search teams to search the FAQs.

Retrieve Complete Income Tax Treaties

The web site includes a page with PDF files of most of the U.S. income tax treaties. Newer treaties are not currently added timely, however.

Another source for complete income tax treaties is the Treasury web site at www.ustreas.gov/taxpolicy/documents.html#treaties.

IRS Help with Tax Questions

Submit questions to the IRS or to search the IRS archives for FAQs.

American Payroll Association

www.americanpayroll.org

The American Payroll Association (APA) educates both payroll professionals and those who receive compensation. Find out about training, conferences and publications that the APA offers.

ILW.COM - The Immigration Portal

www.ilw.com

Visit here for all your immigration needs. Find a lawyer, chat, discussion board, news and more.

SEVIS Information

SEVP / SEVIS Information on the official government website (formerly the INS)

This is the official website for information on SEVIS. Effective March 1, 2003, the Department of Homeland Security (DHS) became responsible for all enforcement, services, and administrative functions of the Immigration and Naturalization Service (INS) and INS technically ceased to exist. The immigration functions are divided into three separate bureaus.

• The U.S. Citizenship and Immigration Services (USCIS - formerly the BCIS) is responsible for the adjudication of applications and petitions for immigration benefits. The new web address for USCIS is uscis.gov/.
• Immigration and Customs Enforcement (ICE - formerly the BICE) is responsible for investigative and interior enforcement. Functions include in addition to investigations, deportation proceedings and SEVIS. The new web address for ICE is www.ice.gov.
• The Bureau of Customs and Border Protection (BCBP) is responsible for the movement of goods and people across US borders. The functions include inspections at US ports of entry, for the Border Patrol, and for the Customs Service. The new web address for BCBP is www.cbp.gov.

NAFSA SEVIS Information Pages

The National Association of Foreign Student Advisers (NAFSA) SEVIS home page provides helpful information on SEVIS.

State Tax Administration

www.taxadmin.org

Use this site to find the link to all the state tax authorities. These web sites have state tax forms and instructions and other helpful information for complying with state income and other state taxes.

U.S. Social Security Administration

www.ssa.gov

This web site has helpful information on U.S. social security taxes and benefits.

www.ssa.gov/international/inter_intro.html

This site provided by the International Programs staff includes booklets and text of the social security (totalization) agreements, information on benefit payments to persons living abroad and telephone numbers to call for information.

U.S. State Department Bureau of Consular Affairs

www.travel.state.gov

The Bureau of Consular Affairs web site provides helpful information for foreign nationals traveling to the United States and U.S. citizens traveling abroad. It includes links to other helpful U.S. government sites such as the list of foreign embassies and consulates in the United States and U.S. embassies and consulates abroad.

Windstar Technologies, Inc.

www.windstar.com

Windstar Technologies, Inc., a software company that develops and distributes the International Tax Navigator®, a content-laden software system that:

• Determines U.S. tax residency status of foreign nationals based on immigration status history and U.S. presence,
• Determines appropriate tax rates and exemptions from tax for foreign nationals including case-by-case income tax treaty analyses,
• Provides completed withholding certificates (Forms 8233, W-8BEN, W-9, etc.) based on analysis results
• Produces the Form 1042 tax Return and completed Forms 1042-S for paper and electronic submissions.
• The Windstar web site provides articles and reference materials including tax treaty text of all treaty articles relevant to individuals studying or working in the United States.

Windstar Publishing, Inc.

www.windstar.com/public/pub.html

Windstar Publishing, Inc. publishes U.S. tax guidebooks under the collective title, U.S. Tax Guides for Foreign Persons and Those Who Pay Them®. Current titles include:

• U.S. Taxation of B-1 Business Visitors
• J-1 Nonstudent Exchange Visitors Performing U.S. Services
• U.S. Taxation of H-1B Specialty Workers
• L-1 Intracompany Transferees on U.S. Assignment
• A Guide for Filing IRS Forms 1042 and 1042-S
• Tax Treaty Benefits for Foreign Nationals Performing U.S. Services

Vacovec, Mayotte & Singer

www.vacovec.com

The web site for the tax law firm, Vacovec, Mayotte & Singer, gives the background and experience of firm attorneys. The firm has been assisting clients on domestic and international tax matters for over 20 years. The site includes articles on cross border tax issues written by firm attorneys including the following:

• Estates Involving Foreign nationals Present Challenges
• U.S. Tax Rules Can Apply to Gifts and Inheritances from Abroad
• Special Tax Rules Apply to U.S. Real Estate Transactions Involving Foreign Nationals