Tips for requesting a Private Letter Ruling on actuarial issues

In an effort to reduce processing delays and improve your experience with the actuarial private letter ruling process, we identified the following list of common errors and issues that tend to slow down the process.
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Individuals, Tax Professionals, Administrators

Estate tax for nonresidents not citizens of the United States

For estates of decedent nonresidents not citizens of the United States, the Estate Tax is a tax on the transfer of U.S.-situated property, which may include both tangible and intangible assets owned at the decedent’s date of death.
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Individuals, Nonresidents

Where to file certain elections, statements, returns and other documents

This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26
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Individuals

Terminations — Underfunded single employer defined benefit plans

This issue snapshot focuses on terminating, underfunded, single-employer defined benefit plans not subject to the Pension Benefit Guarantee Corporation (PBGC).
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Individuals, Tax Professionals, Administrators, Volunteer Preparers

Streamlined filing compliance procedures for U.S. taxpayers residing in the United States frequently asked questions and answers

Streamlined Filing Compliance Procedures for U.S. Taxpayers Residing in the United States Frequently Asked Questions and Answers
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Nonresidents

Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
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Individuals, Tax Professionals, Businesses

Dealing with Disaster from an Individual Tax Perspective - YouTube video text script

YouTube video titled "Dealing with Disaster from an Individual Tax Perspective"
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Individuals