Tax guidance, plainly explained

How nonresident aliens are taxed on U.S.-source income, the 30% rate and treaty rates, and the 2025 filing due dates in Publication 519.

Which servicemember allowances and pay items are excluded from gross income, per IRS Publication 3 (2025), the Armed Forces' Tax Guide.

How the IRS collection process works: bills, liens, levies, the 10-year collection period, and appeal rights in Publication 594.

Investment expenses, investment interest, and bond premium rules for individuals, per IRS Publication 550 (2025).

Key due dates for 2025 Forms 1099, 1098, W-2G, and 5498 from the IRS General Instructions, including how weekend due dates move (IRS, 2025 instructions).

Income a person had earned but not received at death, who reports it, and how it keeps its character, per IRS Publication 559 (2025).

What Form W-8BEN is, who gives it to a payer, what each part asks for, and when it stops being valid (IRS).

What Form W-2c is, which boxes it corrects, why Copy A is not for you, and how to check a corrected wage statement (IRS).

When you need an EIN, which SS-4 lines apply to your situation, and the name checks to make before you apply (IRS).

What Form 982 reports when canceled debt is excluded from income, the title 11 and insolvency boxes, and the reduction order (IRS).

How Form 9423 asks for a Collection Appeals review of a lien, levy, seizure, or installment agreement decision, and the deadlines to watch (IRS).

Who must file Form 941 each quarter, the due dates, and how the lookback period sets your deposit schedule (IRS).

Who must file Form 940, the $7,000 wage base, the 6.0% FUTA rate, quarterly deposits, and the February due date (IRS).

What Form 911 is, when the Taxpayer Advocate Service may help, what to write on the form, and how to follow up (IRS).

Who files Form 8971, the Schedule A basis report for heirs, and the 30-day deadline in the 2025 instructions (IRS).

What the FATCA report on Form 8966 covers, who files it, the March 31 due date, the 90-day extension, and why individuals are not on the filer list (IRS).

What Form 8952 asks for, the eligibility rules for the IRS program, and the 120-day timing rule in the Form 8952 instructions (IRS).

Who uses Form 8912, the Form 1097-BTC, the bonds issued after 2017 caution, and where the credit goes (IRS).

How Form 8881 works for the small employer pension startup, auto-enrollment, and military spouse credits, per IRS instructions (Rev. Dec. 2025).

Who must file Form 8876, the 40% excise tax on the factoring discount, and the 90-day filing rule in the December 2025 instructions (IRS).

Who files Form 8865 under each of the four categories, the 50% and 10% tests, and the $10,000 penalty in the 2025 instructions (IRS).

What Form 8858 reports for a foreign disregarded entity or foreign branch, who files it, when it is due, and the penalties for missing it (IRS).

Who may use Form 8840 for the closer connection exception to the substantial presence test, who cannot, and what it asks (IRS).

When Form 8833 discloses a tax treaty position, what each line asks for, and the $1,000 penalty cited on the form (IRS).

What Form 8809 covers, the automatic and nonautomatic 30-day rules, the reasons on line 7, and the due dates (IRS).

Who must file Form 8697, the look-back method for long-term contracts, and the percentage-of-completion methods it applies to (IRS).

When a U.S. person must file Form 8621 for a passive foreign investment company, the five filing triggers, and the $25,000 Part I exception (IRS).

Form 8594 basics for buyers and sellers of a business: who files, the seven asset classes, and how the total consideration is allocated (IRS).

When a buyer must withhold on a foreign seller's U.S. real estate, the $300,000 and $1 million rules, the 20-day deadline, and Form 8288-A (IRS).

What Form 8275 does, how adequate disclosure can limit certain accuracy-related penalties, and when to use Form 8275-R (IRS).

How Form 8233 lets a nonresident alien claim a tax treaty exemption from withholding on personal services pay, and the office or fixed base rule (IRS).

Who must file Form 8027, the 8% allocation rule, and the 2025 due dates for employers with large food or beverage operations (IRS, 2025 instructions).

How Form 720 reports federal excise taxes each quarter, the due dates in Publication 510, Form 720-X adjustments, and the indoor tanning tax.

How Form 7004 gives businesses an automatic extension to file, the extension periods, and why it does not extend time to pay (IRS, Rev. Dec. 2025).

Who must file Form 6765 for the research credit, how the section 280C and payroll tax elections work, per IRS instructions (Rev. Dec. 2025).

Which one-participant retirement plans must file Form 5500-EZ, the $250,000 asset test, the due date, and Form 5558 (IRS).

What Form 5498-SA reports for HSA and Archer MSA contributions and year-end value, with the 2025 dates (IRS, 2025 instructions).

What Form 5498 reports about IRA contributions and year-end value, and the 2025 filing and statement dates (IRS, 2025 instructions).

When a U.S. corporation with a 25% foreign owner must file Form 5472, what counts as a reportable transaction, the $25,000 penalty, and key dates (IRS).

Who files Form 5471 by category, the more-than-50% control test, the 10% shareholder test, and the $10,000 penalty in the 2025 instructions (IRS).