IRS Releases Practice Units on Employment Taxes and Tax Credits for U.S. Persons Abroad

The U.S. IRS has released two international practice units concerning tax issues for U.S. persons abroad, including:

• U.S. Persons Residing Abroad Claiming Additional Child Tax Credit
• Employee Share of Employment Taxes - U.S. Citizens and Resident Aliens Working Abroad

International practice units are developed by the Large Business and International Division of the IRS to provide staff with explanations of general international tax concepts as well as information about specific transacti…