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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

U.S. Withholding Agent Program

This program focuses on enforcing compliance through both examinations and taxpayer voluntary disclosure of withholding tax on foreign payments. Program responsibilities include coordinating and training exam teams, consulting with internal and externals stakeholders, and ensuring consistent treatment for all taxpayers.  Program members assist the Withholding on Foreign Payments IMT by providing expertise in current industry policies and procedures, identifying potential weaknesses in taxpayer systems and addressing numerous withholding issues.

U.S. Withholding Agent Examination, Form 1042 - The IRS has issued an Internal Revenue Manual section, on reporting and withholding requirements for U.S. source income that's paid to foreign persons.

U.S. Withholding Agent Frequently Asked Questions
Contain questions and answers which were prepared in response to inquiries that have been proposed to the IRS by U.S. withholding agents, major corporations and multi-national companies outside of the financial service community.

Form Bank - Withholding Related Forms

Qualified Intermediaries (QI)
A Qualified Intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS. A QI is entitled to certain simplified withholding and reporting rules.