ITIN application frequently asked questions

Find answers to frequently asked questions about applying for an individual tax identification number.
Tax Administration (Non-Authoritative)
Individuals

Electronic submission of forms by audited BBA partnerships and their pass-through partners

Get instructions to electronically submit forms and request push out tracking numbers for audited BBA partnerships and their pass-through partners.
Tax Administration (Non-Authoritative)
Tax Professionals, Businesses, Partnerships

Name, image and likeness income

If you are a student-athlete and you receive any monetary or financial gain, in cash or non-cash, from a transaction in which you benefit from the use of your name, image or likeness, that gain is NIL income.
Tax Administration (Non-Authoritative)
Small Businesses

Annual electronic notice (Form 990-N) for small organizations FAQs: How to file

How do I file the e-Postcard?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

SOI Tax Stats - Coronavirus Aid, Relief and Economic Security Act (CARES Act) statistics

The Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES Act, was enacted in March 2020 and created a refundable tax credit for individuals. The advance payment of this “2020 recovery rebate for individuals” is referred to as the first round of economic impact payments (First Round EIPs). The tabulations found on this page provide data on those First Round EIPs, which were distributed to individuals by the end of 2020.
Tax Administration (Non-Authoritative)

File an administrative adjustment request for a BBA partnership

How to file an administrative adjustment request (AAR) to correct errors to items for a partnership under the Bipartisan Budget Act (BBA) of 2015.
Tax Administration (Non-Authoritative)
Businesses

BBA partnership audit process

Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.
Tax Administration (Non-Authoritative)
Businesses, Partnerships

IRC Section 807: Large Business and International (LB&I) Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)

IRC Section 807: Large Business and International (LB&I) Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)
Tax Administration (Non-Authoritative)