Taxation & Reporting
Tax and Reporting Information for Payments to the RF Community
Review Rules and Information on Reportable Payments
There are separate and distinct rules on taxation and reporting if you are a U.S. Citizen / resident alien versus a nonresident alien.
To review rules and information that apply to you and the type(s) of payment you receive, select the box below that represents your residency status.
The followings information is available to help you understand tax statements that are used to report income received.
- Payment Classification (payment type)
- Key tax rules and links to appropriate government forms for each payment type
- Responsibilities for taxes and reporting (RF and individual)
- Information on U.S. Taxpayer Identification Numbers (TIN) and government links
- Tax statements you will receive and RF deadlines for distribution
- Links to applicable government websites
- Information for non U.S. Citizen participation and planning
NOTICE: The RF cannot know each individuals income and tax portfolio, therefore the RF cannot provide specific tax advice. If a payment recipient requires specific and personal tax or filing advice, they should consult a tax advisor.
This guidance only summarizes IRS rules and readers should refer to IRS and NYS guidance for more complete descriptions of applicable tax rules.”