United States President Donald Trump will face Joe Biden in the first debate head of this year's US 2020 presidential election.
The debate between Republican Mr Trump and his Democrat Mr Biden is scheduled for Tuesday night, starting at 9pm Eastern Time.
This means it will begin at 2am on Wednesday UK time.
It is taking place at Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio.
The debate will last for an hour and a half, without advert breaks, hosted by Fox News anchor, Chris Wallace.
It will be divided into 15-minute sections which will focus on difference topics chosen by Mr Wallace:
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The Trump and Biden Record
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The Supreme Court
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Covid-19
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The Economy
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Race and Violence in our Cities
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The Integrity of the Election
The debate is being aired on all major US networks, including ABC, CBS, NBC and Fox News.
It will also be played on CNN - which is available on Sky in the UK - and MSNBC, as well as Amazon Fire, Android, Roku, and Apple TV services.
Sunday's New York Times' revelation that Trump paid just $750 (£578) in federal income tax the year he ran for office threatens to undercut a pillar of his appeal among blue-collar voters.
It could also provide a new opening for his Democratic rival, Joe Biden, on the eve of the first presidential debate on Tuesday.
Mr Trump has worked for decades to build an image of himself as a hugely successful businessman, even choosing “mogul” as his Secret Service code name.
But The New York Times on Sunday revealed that he paid just 750 dollars in federal income taxes in 2016, the year he won the presidency, and in 2017, his first year in office.
He paid no income taxes whatsoever in 10 of the previous 15 years, largely because he reported losing more money than he made, according to the New York Times , which obtained years worth of tax return data that the president had long fought to keep private.
The development comes at a particularly precarious moment for Mr Trump, whose Republican campaign is struggling to overcome criticism of the president’s handling of the pandemic.
It hands Mr Biden an easy attack line heading into Tuesday’s debate. And with early voting already happening in some states and election day just over a month away, Mr Trump may be running out of time to turn his campaign around.
