General information, not tax or legal advice. Nonresident Forms is independent and not affiliated with the IRS or any government agency.

How we check our pages

Form versions last compared: October 27, 2026

Tax pages are only useful if they are right. These are the rules every page on this site follows.

1. Only official sources

We write from the official text: IRS forms, their instructions and IRS web pages; FinCEN for beneficial ownership (BOI) rules; and, for platform pages, the platform's own help pages. We do not use blogs, forums or other guides as a source. If the official text does not say something, we do not say it either.

2. Every key fact is tied to a line

Deadlines, addresses, fax and phone numbers, dollar amounts and validity periods are stored in one list, each with the official page it comes from, the exact sentence it comes from, the form version and the date we checked it. On the page, each of these facts carries a small tag such as "IRS · checked …" that links to the source. Before an update, a script looks for each of those sentences in a recent saved copy of the official page (never more than a week old). If a sentence is no longer there, the site does not build until we fix the page. Numbers that appear in our text without such a tag are flagged automatically too.

3. Form versions are compared every week

The IRS shows a revision code for each current form on its "About Form" pages. Once a week we compare those codes with the versions our pages were written against, and we re-check the key sentences against fresh copies of the official pages, because an address or fax number can change without a new form version. A change means the pages that use that form are checked again before anything else.

Form or instructionsVersion our pages use
Form 11202025 version
Inst 11202025 version
Form 5472Rev. December 2023
Inst 5472Rev. December 2024
Form 7004Rev. December 2025
Inst 7004Rev. December 2025
Form SS-4Rev. December 2025
Inst SS-4Rev. December 2025
Form W-8BENRev. October 2021
Inst W-8BENRev. October 2021
Form W-8BEN-ERev. October 2021
Inst W-8BEN-ERev. October 2021

4. Each section is checked independently

We draft pages with the help of AI writing tools. Before a page is published, every sentence that states a rule is sent, together with the official text, to three AI models from different companies. Each has to quote the official sentence that supports it, and a script checks that the quoted sentence really exists. If any of the three cannot support a sentence, or says it contradicts the official text, we remove it and leave a link to the official page instead; we do not reword our way around it. To make sure the checkers are paying attention, each batch also contains a few deliberately wrong sentences, and we record whether each model caught them.

5. How we choose which services to list

On pages that compare paid services, a service is listed only if its own website (a) shows a public price, (b) says it works with owners who live outside the United States, and (c) can be read by our checking script under the site's own rules. Whether a service has an affiliate program, and how much it pays, plays no part. Services are listed in alphabetical order, and each price is shown with the date we read it.

6. What we leave out on purpose

7. When we get something wrong

We correct it, note the date and the change at the bottom of the page, and list it on our corrections page.