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Information about the like-kind exchange and requirements under IRS Code Section 1031 for recognizing a gain or loss.

LB&I Directive on Timeshare Issue. Section 1445 related to certain timeshare arrangements.

A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS.

Find resources to help you on topics too complex for telephone assistors to help you with.

This section contains information on topics such as tax credits, rental income and expenses, and the sale of your residence.

These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.

July 17, 2024 — Former Roswell escrow company owner Christopher Adam Jensen-Tanner of Roswell, is scheduled to be sentenced for wire fraud on July 25, 2024, at 10:15 a.m. in Las Cruces.

Aug. 21, 2024 — A restitution hearing has been scheduled for former Roswell Escrow Services, Inc. owner Christopher Adam Jensen-Tanner.

These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.

You may have to report transactions involving digital assets such as cryptocurrency and NFTs on your tax return.