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 »
