RESOURCES Tax Cuts and Jobs Act - December 2017 Tax Cuts and Jobs Act Summary Internal Revenue Service Resources Internal Revenue Service home page FIRPTA Withholding Withholding of Tax on Dispositions of United States Real Property Interests International Taxpayers https://www.irs.gov/Individuals/International-Taxpayers Non-US corporations in the U.S. When are non-U.S. individuals subject to U.S. tax? Foreign Sales of U.S. real estate-2016 Rate Increase Applying for a U.S. Tax ID# Changes to U.S. Individual Taxpayer Identification Number 2016 and forward Application for U.S. Individual Taxpayer Identification Number Request for certified true copy of Canadian travel document Washington State Business Resources Washington State guide to register and license your business Washington State Department of Revenue New WA Paid Sick and Leave Programs-ATBA Businesses Sample De Minimis Safe Harbor Written Capitalization Policy Sample Business Mileage Log