On this page... Filing and Paying Taxpayer Identification Numbers (TINs) and Employer Identification Numbers (EINs) Resources to help explain your responsibilities as a public-sector employer International Issues Miscellaneous questions Communicating with the IRS Filing and paying What are government entities and their federal tax obligations? My organization needs to file a tax return What is the filing deadline for employers? How long should my organization keep records for? Where can I find forms, instructions or publications? Taxpayer identification numbers (TINs) and employer identification numbers (EINs) I want to learn more about TINs I want to match or validate one or more Taxpayer Identification Numbers (TINs) and the name of a business/entity Everything you need to know about EINs I need to change the name of my business with IRS Resources to help explain your responsibilities as a public-sector employer Toolkits These toolkits address some of the common areas where questions arise and provide essential information for the identified topics for public-sector employers. Publication 5138, Quick Reference Guide for Public Employers PDF Video – Section 218 Tools, Tips and Compliance for Government Entities International issues How do I determine payroll taxes for employees (U.S. citizens) that work or live outside the U.S.? Publication 54 provides more information. For payroll tax purposes, what do I need to know when I hire a non-U.S. citizen? For FICA tax purposes, what do I need to know when I hire a non-U.S. citizen? How do I determine taxes for non-employees, or contractors, that are non-U.S. citizens? Which employment taxes are applicable for employees of the U.S. Territory governments? Determine the countries with which the U.S. has tax treaties Publication 901, U.S. Tax Treaties will tell you whether a tax treaty exists between the United States and a particular country. Video – Income Tax Withholding on Foreign Persons Forms 1042-S and 1042 Miscellaneous questions I want to file a power of attorney I want to find the contact information for state and local tax authorities What is the IRS privacy policy? What laws protect our tax information from disclosure? Communicating with the IRS Contact the IRS Responding to a notice or letter you received
