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We are providing additional extensible Mark-up Language (XML) Schemas and Business Rules for the following forms for Tax Year 2021, 2020, and 2019 (Processing Year 2022).

We are providing eXtensible Mark-up Language (XML) Schemas and Business Rules for the following forms for Tax Year 2021 (Processing Year 2022).

We are providing new versions of Tax Year 2021 and 2019 eXtensible Mark-up Language (XML) Schemas and Business Rules for the following forms.

An article describing the process for communicating alleged exempt organization tax law violations to the IRS and how the IRS handles such information.

Section 4940 imposes an excise tax on the net investment income of most domestic tax-exempt private foundations, including private operating foundations. On December 20, 2019, new legislation was signed that changed the excise tax rates of net investment income for most domestic tax-exempt private foundations, including private operating foundations.

September 2, 2022 — The IRS recently discovered that some machine-readable (XML) Form 990-T data made available for bulk download section on the Tax Exempt Organization Search (TEOS) should not have been made public.

If you install qualified vehicle refueling and recharging property in your organization, you may qualify for the alternative fuel refueling property tax credit.

Tax Tip 2022-80, May 24, 2022 — After a natural disaster, personal financial, insurance, medical and other records can be vital to starting the recovery process. Here are some things taxpayers can do to help protect their financial safety in a disaster situation.

Electronically file for free with the Information Returns Intake System (IRIS). Individual and bulk forms. File direct through the taxpayer portal or use software through IRIS Application to Application. Tax year 2022 and later: All Forms 1099. Tax year 2023 (portal only): Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 3921, 3922, 5498, 5498-ESA, 5498-SA and W-2G.

Once a foundation has been created under state law and begins to operate, it may want to be recognized as exempt under Internal Revenue Code section 501(c)(3). In addition to exemption from federal income taxation, foundations recognized as exempt under the Internal Revenue Code may enjoy collateral benefits under the Internal Revenue Code, as well as under state or local income, property, sales, use or other tax provisions.