A payee is subject to nonresident alien (NRA) withholding only if it is a foreign person. A foreign person includes a nonresident alien individual, foreign c...

Home Office Deduction If you use part of your home for business, you may be able to deduct expenses for the business use of your home. The home office deduct...

Who is Self-Employed? Generally, you are self-employed if any of the following apply to you. You carry on a trade or business as a sole proprietor or an inde...