Innocent spouse relief

If you owe extra taxes because your spouse underreported income on your joint tax return, you may be eligible for innocent spouse relief.
General Information
Small Businesses

Questions and answers on employer shared responsibility provisions under the Affordable Care Act

Find answers to commonly asked questions about employer shared responsibility provisions under the Affordable Care Act (ACA).
General Information
Businesses

Employee Retention Credit - Voluntary disclosure program

This page will help you figure out if and how you can apply for the Employee Retention Credit (ERC or ERTC) Voluntary Disclosure Program if you received the ERC but you are ineligible and need to repay it.
General Information
Businesses

Responsibilities of an estate administrator

Understand the general responsibilities of an Estate Administrator for a deceased person and their estate.
General Information
Small Businesses, Individuals

Learn the warning signs of Employee Retention Credit scams

Tax Tip 2023-93, July 24, 2023 — Businesses and tax-exempt organizations should watch out for telltale signs of misleading claims involving the Employee Retention Credit. Scammers and unscrupulous promoters continue to run aggressive broadcast advertising, direct mail solicitations and online promotions for the credit.
General Information
Charities and Nonprofits, Businesses

Increased energy investment credit for solar and wind facilities benefitting low-income communities

FS-2023-21, Sept. 2023 — The Inflation Reduction Act provides for an increase to the energy investment credit (under Internal Revenue Code Section 48) for qualifying solar and wind facilities benefitting certain low-income communities.
General Information
News Media, Tax Professionals, Businesses

Penalty relief for reasonable cause

Some types of penalties are eligible for penalty relief, including the penalties for failure to file or pay on time, or for the failure to deposit certain business taxes as required. You may qualify for relief from penalties if you made an effort to comply with the requirements of the law, but, due to circumstances beyond your control, were unable to meet your tax obligations.
General Information
Small Businesses

Research Credit Claims Audit Techniques Guide (RCCATG): Credit for increasing research activities Section 41*

This guide provides guidance on the handling and evaluation of research credit claims.
General Information
Businesses

ExSTARS topics

ExSTARS FAQs
General Information
Small Businesses

IRS LB&I compliance campaign (December 2, 2024)

IRS announces the identification and selection of one Large Business and International compliance campaign
General Information
Businesses