Taxes are the federal tax that the United States government charges natural and legal persons on the economic income earned by their work.

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Both US citizens (by birth or naturalized) as well as resident aliens and non-resident aliens will be qualified as taxpayers. This includes workers who receive a W-2 form, companies, self-employed workers, business owners, among others.

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When filing taxes you must use a taxpayer identification number: the Social Security Number (SSN) or the Individual Taxpayer Identification Number (ITIN).