Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

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




  • 他們作為直銷人員和房地產經紀人的絕大部分服務所得,直接與銷售以及其他產出有關,而不是用工作時間有多長來計算,並且
  • 他們提供的服務是由書面合約來規範,而該合約中指明,從聯邦稅收的目的來看,他們不會被當成員工看待。


如需更多資訊,請參閱15-A號刊物《僱主附加稅務指南》(Publication 15-A, Employer's Supplemental Tax Guide)中的「法定員工」