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Use Form 8990, Limitation on Business Interest Expense Under Section 163(j), to figure the amount of business interest expense you can deduct and the amount to carry forward to the next year.

Use Form 8990, Limitation on Business Interest Expense Under Section 163(j), to figure the amount of business interest expense you can deduct and the amount to carry forward to the next year.

Information about Form 8990, Limitation on Business Interest Expense Under Section 163(j), including recent updates, related forms and instructions on how to file. Use Form 8990 to calculate the amount of business interest expense you can deduct and the amount to carry forward to the next year.

This RDA is to update the increased threshold for the gross receipts test to $29 million for taxable year 2023.

Update to change Schedule K-1 code in instructions for Schedule K-2 (Form 1065).

SOI Bulletin: Winter 1992

Understand your federal tax obligations as a partnership; a relationship between two or more people to do trade or business.

This page gives tax professionals a better understanding of how the IRS is implementing the TCJA law, we are providing internal training materials categorized by audiences.

The Rehabilitation Credit is a tax incentive to rehabilitate historic buildings.

FAQs about the limitation on the deduction for business interest expense, also known as the “section 163(j) limitation.”