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Tax Compliance
Michael Brostek
其他書名
IRS May Be Able to Improve Compliance for Nonresident Aliens and Updating Requirements Could Reduce Their Compliance Burden
出版DIANE Publishing, 2010-09
主題Business & Economics / General
ISBN14379335649781437933567
URLhttp://books.google.com.hk/books?id=AcFjv5BCob0C&hl=&source=gbs_api
EBookSAMPLE
註釋Every year, the U.S. receives millions of legal visits by foreign individuals. Nonresident aliens -- who are neither U.S. citizens nor residents -- may be required to file a federal tax return if they earn U.S.-source income, and their noncompliance can contribute to the tax gap. As with U.S. citizens and residents, the IRS is responsible for ensuring that nonresident aliens fulfill their tax obligations. This report: (1) identifies what data are available on nonresident alien tax filing and compliance; (2) provides information on guidance IRS provides to nonresident aliens and third parties on tax requirements and any challenges associated with filing; and (3) assesses actions IRS takes to enforce nonresident alien tax compliance. Includes recommend. Illus.