For questions or comments about the IRS Nationwide Tax Forums, please contact taxforums@irs.gov. 1099-K PDF 1099-K (in Spanish) PDF 1099-K: New law lowers filing threshold; what does it mean to your clients? PDF 1099-Q: What do I do? PDF Abusive tax avoidance transactions PDF Advocating for taxpayers — How the Taxpayer Advocate Service can assist you and your clients PDF Advocating for taxpayers working with the IRS in a digital world PDF Answers to your frequently asked questions about due diligence PDF Assist with Individual Taxpayer Identification Number (ITIN) services; become an acceptance agent PDF Challenging information returns PDF Circular 230 and ethics in tax Practice: How you can stay out of trouble PDF Circular 230 y ética en la práctica fiscal: Cómo puede mantenerse alejado de los problemas (in Spanish) PDF Comingled 1099-K PDF Cybersecurity for tax professionals PDF Don’t tell anyone but... Ethical standards surrounding confidential client information PDF Employee Retention Credit positions and audits PDF Foreign gift and trust reporting on Forms 3520 and 3520-A PDF Form 4797, Sale of Business Property, Allocation of Sales Price and Tax Planning PDF Identity Assurance (IA) — Identity verification for tax professionals PDF Identity protection PDF IRS Strategic Operating Plan and implementation PDF Navigating fraud landmines as tax professionals PDF Navigating the Collection Process PDF New and Improved §25C and §25D Credits for Taxpayers for Home Energy Credits as a Result of the Inflation Reduction Act of 2022 PDF The New Schedules K-2 and K-3 and Form 1116, Foreign Tax Credit and Reporting Items from Schedule K-3 on Form 1040-NR, U.S. Nonresident Alien Income Tax Return PDF Operating a Retirement Plan for the Do-It-Yourself Small Business Owner PDF A Potpourri of (Potentially Painful) Tax Professional Problems PDF Recent Developments in Foreign Withholding and Information Reporting PDF Retirement Plan Distributions after SECURE 1.0 and SECURE 2.0 PDF
