About Publication 541, Partnerships

Information about Publication 541, Partnerships, including recent updates and related forms. Publication 541 explains how the tax law applies to partnerships and to partners. Partnerships pass through profits (losses) to their partners, who must include the partnership items on their tax returns.
General Information
Partnerships

About Form 3949-A, Information Referral

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.
Forms and Instructions
Individuals, Businesses

Tax Practitioner Institute classes

Find tax classes at Tax Practitioner Institutes in your state and receive continuing education credits at a reasonable cost.
General Information
Small Businesses

Taxpayers should stay on top of taxes all year to avoid a surprise tax bill

Tax Tip 2022-158, October 17, 2022 — The next tax season seems far away, but this is actually the perfect time for taxpayers to review their withholding and estimated tax payments. Because federal taxes are pay-as-you-go, it’s important for taxpayers to withhold enough from their paychecks or pay enough in estimated tax.
General Information
Self-Employed, Individuals, Parents, Small Businesses

About Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts

Information about Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, including recent updates, related forms and instructions on how to file. Form 965-B is used by corporate taxpayers and REITs electing to report a taxpayer's net 965 liability, for each tax year in which a taxpayer must account for section 965 amounts.
General Information
Businesses

Superfund chemical excise taxes

Superfund chemical excise taxes and procedures to report and deposit, effective July 1, 2022.
General Information
Businesses

Frequently asked questions on gift taxes

Find common questions and answers about gift taxes, including what is considered a gift, which gifts are taxable and which are not and who pays the gift tax.
General Information
Small Businesses

Uncertain tax positions - Schedule UTP

IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.
General Information
Corporations

Business Tax Account and its users

Tax Tip 2025-13, Feb 27, 2025 — The IRS continues to expand its online capabilities with the Business Tax Account tool, giving a growing number of eligible business taxpayers a quicker and easier way to access tax information online and meet their tax obligations.
General Information
Businesses

What's new — Estate and gift tax

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