Identity Theft Central

Identity Protection PIN (IP PIN) frequently asked questions.
General Information
Individuals, Tax Professionals, Businesses

Business Tax Account

Make payments, view records, get notices and more with your business tax account.
General Information
Businesses

If you no longer need your EIN

If you receive an EIN but decide you don’t need it, we can deactivate your EIN.
General Information
Small Businesses

Frequently asked questions on estate taxes

Find common questions and answers about estate taxes, including requirements for filing, selling inherited property and taxable gifts.
General Information
Small Businesses

Type of electronic participants

Information about types of electronic participants.
General Information
Small Businesses

Offer in compromise FAQs

Frequently asked questions provides information on the offer process from submission to closure.
General Information
Small Businesses

Clean Fuel Production Credit

The Clean Fuel Production Credit is a newly established, tax credit for clean fuel production, available beginning January 1, 2025.
General Information
Businesses

Filing requirements for filing status change

Guidance for taxpayers requesting to change their filing status from a C Corporation (filing Form 1120) to an S Corporation (filing Form 1120S).
General Information
Corporations

Equitable relief

You may be eligible for equitable relief if your spouse understated or underpaid taxes due on your joint tax return and it would be unfair to hold you responsible.
General Information
Small Businesses

What's new — Estate and gift tax

Find the latest information and guidance on filing estate and gift tax.
General Information
Small Businesses