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Corrected due date for payroll date April 12–15 in Table 2 and updated due dates for the National Day of Mourning for James Earl Carter, Jr.

Updated guidance for tax year beginning in 2023 Instructions for Form 7213.

Information about Publication 15-T, Federal Income Tax Withholding Methods, including recent updates and related forms. Employers use Publication 15-T to figure the amount of federal income tax to withhold from their employees' wages.

List of Codes and References has been updated to include new codes W, X, and AX for box 20.

Information about Form 3949-A, Information Referral, including recent updates, related forms and instructions on how to file. Use Form 3949-A, Information Referral to report alleged tax law violations by an individual, a business or both.

New guidance for tax year beginning in 2023 for Schedule K-2 (Form 8865).

Information about Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions, including recent updates, related forms and instructions. Form W-4R is used so your payer can withhold the correct amount of federal income tax from your nonperiodic payment(s) or eligible rollover distribution from an employer retirement plan, annuity (including a commercial annuity), or individual retirement arrangement (IRA).

Information about Form 8288-C, Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests, including recent updates, related forms and instructions on how to file. Form 8288-C is used with Form 8288 to report certain information about the transaction and the seller.

Information about Form 7205, Energy Efficient Commercial Buildings Deduction, including recent updates, related forms, and instructions on how to file. Form 7205 is used by qualified business entities and individuals to calculate and claim the deduction under section 179D for qualifying energy efficient commercial building property placed in service during the tax year; identify yourself as a designer or the building owner; provide information on the person performing the certification; and provide information on the person completing the allocation.

The form and instructions for Form 1120-IC-DISC, Schedule O, line 8 were not revised after December 2021 to include the inflationary amounts for the gross receipts test for tax years 2022 and 2023.