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U.S. Tax Guide

Individual Taxation

Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.

Individual Taxation

The basis and rates of federal taxation of individuals, including estate tax, and information about how to file. There is a comprehensive review of recent developments in the world of tax shelters, and a guide to tax-efficient retirement and pension schemes.

Federal Taxation of Individuals
The basis and rates of federal taxation of individuals, including estate tax, and a review of recent developments.
Income Tax »
Income Tax Rates 2013 »
Overseas Investment Income »
The Tax Increase Prevention and Reconciliation Act of 2005 »
The American Recovery and Reinvestment Act of 2009 »
Estate Tax »
State Taxation of Individuals »

Tax Filing
The rules for individual tax filing; and the growing electronic filing sector.
Filing Requirement Summary »
Electronic Tax Filing »

Share Purchase Schemes
Share option schemes, esops and other share purchase methods for employees.
Introduction »
Employee Stock Option Plan »
Profit Sharing Plans and Eligible Individual Account Plans »
401(K) Plans »
Broad Stock Options: Incentive Options »
Employee Stock Purchase Plans »
Unqualified Broad Stock Options »
Recent Legislative Developments »

Tax-Efficient Retirement Schemes
The official ways of providing for your retirement - and some tax-efficient alternatives.
The Pension Tax Regime »
Types of Pension Plan »
401(K) Plans »
Individual Retirement Arrangement »

Delaware Tax Guide

More than half of the Fortune 500 companies are incorporated in Delaware as a result of its favorable tax regimes.

View our Delaware section

U.S. Tax Treaty Developments

Treaty Update: Liechtenstein - United States
28 March, 2018
Liechtenstein and the United States are newly engaged in negotiations towards a DTA.
Treaty Update: United States - Armenia
20 February, 2018
US Treasury Secretary Steven Mnuchin on February 6, 2018, agreed to pursue DTA negotiations with Armenia.
Treaty Update: Taiwan - United States
11 January, 2018
Taiwanese Premier Lai Ching-Te has directed the Ministry of Finance to work towards a Taiwan-US tax treaty.
Treaty Update: Vietnam - United States
07 March, 2017
According to recent media reports, Vietnam will soon ratify its new DTA with the United States.
Treaty Update: United States - Argentina
12 October, 2016
Speaking on September 26, US Treasury Secretary Jack Lew disclosed that the US and Argentina are to negotiate a comprehensive double taxation agreement.