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Forms, Instructions, Publications, and Procedures Need to Be Improved for Some Nonresident Aliens Eligible for Treaty-Based Income Exemptions

Report Information

Date Issued
Report Number
2018-30-074
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Commissioner, Large Business and International Division, should consider updating the appropriate forms, instructions, and publications to clarify how nonresident aliens who do not file a Form 8233 with their employer are still able to claim the treaty exemption.

The Commissioner, Large Business and International Division, should increase outreach and education to withholding agents and nonresident aliens to improve their knowledge of the information reporting rules, improve the accuracy of information reporting, and reduce the number of erroneous tax returns.