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Guidance for Special Types of Business/International Issues

International Publications*

Publication
Tax Guide for U.S. Citizens and Resident Aliens Abroad
Circular SS – Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, etc.
Tax Information for Visitors to the U.S.
Foreign Tax Credit for Individuals
Withholding of Tax on Nonresident Aliens and Foreign Corporations
U.S. Tax Guide for Aliens
Tax Guide for Individuals With Income from U.S. Possessions
Tax Highlights for U.S. Citizens and Residents Abroad
Information on the United States – Canada Income Tax Treaty
U.S. Tax Treaties
Specifications for Filing Form 1042S, Foreign Person’s U.S. Source Income Subject to Withholding

* Important: See "Updates" for later versions of the business forms and publications via Internet.