Found 183 Matching Items; Displaying 21 - 30.
Designate or change a partnership representative
Find how to designate or change a partnership representative under the BBA centralized partnership audit regime and who’s eligible.
Tax Administration (Non-Authoritative)
Businesses
Employment taxes and the Trust Fund Recovery Penalty (TFRP)
To encourage prompt payment of withheld income and employment taxes, including social security taxes, railroad retirement taxes, or collected excise taxes, Congress passed a law that provides for the TFRP.
General Information
Small Businesses
Qualifying Advanced Energy Project Credit
FS-2023-16, June 2023 — The Inflation Reduction Act (IRA) provided $10 billion in funding for the Qualifying Advanced Energy Project Credit Allocation Program under section 48C(e).
General Information
Individuals, Businesses
Uncertain tax positions - Schedule UTP
IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.
General Information
Corporations
Revocation or denial of passport in cases of certain unpaid taxes
Detailed information about the new legislation that was recently passed by the President on Dec. 5, 2015, Fixing America's Surface Transportation (FAST) act that authorizes the IRS to certify to the Department of State that an individual owes a seriously delinquent tax debt.
General Information
Small Businesses
Failure to file penalty
Calculate, pay or remove the Failure to File Penalty when you don’t file your tax return by the due date.
General Information
Individuals, Businesses, Tax Professionals
Revenue Procedure 2005-39
Revenue Procedure 2005-39 sets out the circumstances under which facsimile signatures may be used on various employment tax forms.
General Information
Businesses
Identity theft information for businesses
Know the signs of identity theft. Protect your business and prevent data loss or report identity theft. Find out how the IRS helps you.
General Information
Businesses
Penalty relief due to statutory exception
You may qualify for penalty relief through a statutory exception for certain situations.
General Information
Small Businesses