Recommended by IRS

Small business and self-employed tax center

Resources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.​

FY 2023 Effect of Sequestration on Small Business Health Care Tax Credit

September 28, 2022 — Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to, and credit elect and refund offset transactions for certain small tax-exempt employers claiming the refundable portion of the Small Business Health Care Tax Credit under Internal Revenue Code Section 45R, are subject to sequestration.
General Information
Businesses, Small Businesses, Charities and Nonprofits

Unrelated business income tax returns

Rules relating to filing Form 990-T
General Information
Charities and Nonprofits

Tax benefits for businesses that accommodate people with disabilities

Tax Tip 2024-86, Oct. 29, 2024 — Businesses that make structural adaptations or other accommodations for employees or customers with disabilities may be eligible to save money on their taxes.
General Information
Businesses, Charities and Nonprofits

About Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

Information about Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), including recent updates, related forms, and instructions on how to file. Form 990-T is used by exempt organizations to report certain income and tax liability.
General Information
Charities and Nonprofits

ABCs for exempt organizations

Resources for new and small tax-exempt organizations.
General Information
Charities and Nonprofits

501(c)(15) overcapitalization ("stuffing") transactions

A description of abusive tax avoidance transactions involving overcapitalization ("stuffing") of very small insurance companies exempt under Code section 501(c)(15).
General Information
Charities and Nonprofits

Exempt organizations - Required filings

Federal annual tax filings for tax-exempt organizations.
General Information
Charities and Nonprofits

Taxable income - Political organizations

A brief explanation of how political organizations are taxed under IRC section 527.
General Information
Charities and Nonprofits

Return due dates for exempt organizations: Annual return

Return Due Dates for Exempt Organizations: Annual Returns
General Information
Charities and Nonprofits

Tax-exempt organizations and political campaign intervention

IRS materials on political campaign intervention by tax-exempt organizations.
General Information
Charities and Nonprofits