Appendices

Appendices

United States Tax Laws – A Perspective for Foreign Companies and Individuals Doing Business or Living in the United States
Appendices
Flowchart for determining residency status

Copies of forms 1001, 1040, 1040NR, 1042, 1042S, 5471, 5472, 8300 and TD F 90-22.1
Appendix 2
Forms

1001- Ownership, Exemption, or Reduced Rate Certificate

1040 US Individual Income Tax Return

1040 NR- US Nonresident Alien Income Tax Return

1042 S-Annual Withholding Tax Return for US Source Income of Foreign Persons

1042-Annual Withholding Tax Return for US Source Income of Foreign Persons

5471-Information Return of US Persons With Respect to Certain Foreign corporations

5472-Information Return of a 25% Foreign Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business

8300-Report of Cash Payments Over $10,000 Received in a Trade or Business

TDF 90-22.1 Report of Foreign Bank and Financial Accounts

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What would you do if the IRS makes a decision you don’t agree with? For example, let’s say you file a tax return and send it in expecting to receive a refund of $1,500. However, a few weeks later, instead of receiving your refund, you get a letter in the mail informing you that you…