Information For...

For you and your family
Standard mileage and other information

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

International Issues Affecting Retirement Plans

International issues, including international tax compliance by large corporations and high-wealth individuals, are an IRS-wide priority. The Office of Employee Plans is focused on addressing existing abuse and preventing abuse going forward.

Puerto Rico compliance

Basic principles regarding qualification and filing requirements in the United States and Puerto Rico and the impact of ERISA Section 1022(i). This general information should not be cited as legal authority.

Puerto Rico facts
The relationship between the United States and Puerto Rico and the basic principles on retirement plan qualification and filing requirements in the U. S. and Puerto Rico; an overview of the impact of ERISA Section 1022(i); and a listing of the major differences between Internal Revenue Code Section 401(a) retirement plans and Puerto Rican plans.

Questions and answers
Frequently asked questions on pension plans that have exercised the election under ERISA Section 1022(i)(2) and dual-qualified plans.

Technical guidance
IRS published guidance about Puerto Rico plan sponsors and U. S. dual-qualified plans.

U.S. Virgin Islands compliance

Questions and answers
Frequently asked questions on U.S. Virgin Islands retirement plans.

Employee Plans Compliance Unit international projects

Hacienda Project

International Project - Domestic Trusts

International Project - Foreign Distributions

Additional resources