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Automatic Exchange of Information (AEoI), Common Reporting Standard (CRS), FATCA
Automatic Exchange of Information (AEoI)

IRS updates and clarifies tax returns for non-US taxpayers

6 March 2017
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The IRS has put out a reminder to non-US citizens who may have taxable income that they may have special requirements to file a US tax return. It has also reminded withholding agents that accurately filed Forms 1042-S will help speed any refunds due to their non-US citizen taxpayers (

Non-US citizens, whom the code defines as either resident or non-resident aliens, who are engaged in a trade or business within the US must file tax returns. Filing Form 1040-NR or 1040NR-EZ is required by non-US citizens who have a taxable event such as income partially or totally exempt from tax under the terms of a tax treaty; and/or any other income, which is taxable under the Internal Revenue Code. Form 1042-S should accurately reflect their name and income.