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Found 107 Matching Items; Displaying 1 - 10.

Form 8832, Entity Classification Election

Form 8832, Entity Classification Election, is used by eligible entities to choose how they are classified for federal tax purposes: as an association taxable as a corporation or as a partnership, or as an entity inseparable from its owner.
Forms and Instructions

About Form 8832, Entity Classification Election

Information about Form 8832, Entity Classification Election, including recent updates, related forms, and instructions on how to file. Form 8832 is used by eligible entities to choose how they are classified for federal tax purposes.
General Information
Businesses

Voluntary Classification Settlement Program

This page describes the new Voluntary Classification Settlement Program for employers.
General Information
Small Businesses

Treasury and IRS issue proposed regulations providing clarity regarding the federal tax classification of entities entirely owned by Tribal governments

IR-2024-261, Oct. 7, 2024 — The Department of the Treasury and the IRS today issued proposed regulations addressing the federal tax classification of corporations or LLCs that are owned entirely by Indian Tribal governments (Tribes) and formed under the laws of the Tribes that own them. Generally, entities formed under the laws of a Tribe are known as Tribal law entities.
News
News Media

Classification of taxpayers for U.S. tax purposes

This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.
General Information
Nonresidents

Sponsored entity selection

FATCA Registration Sponsored Entity Selection
General Information

Voluntary Classification Settlement Program (VCSP) frequently asked questions

Frequently asked questions about the Voluntary Classification Settlement Program (VCSP).
General Information
Small Businesses

Tax-Exempt and Government Entities Newsletter

Tax-Exempt and Government Entities Newsletter
General Information

Passthrough entity straddle tax shelter

Internal Revenue Bulletin Code Section: Section 1362 -- S Corporation Elections; Section 1366 -- S Corp. Passthrough; Section 1367 -- Basis Adjustments; Section 1377 -- S Corporation Special Rules; Section 165 -- Losses; Section 269 -- Acquisitions to Avoid Tax; Section 6111 -- Tax Shelter Registration; Section 6707 -- Tax Shelter Info. Penalty Author: Institutional Author: Internal Revenue Service Citations: Notice 2002-65; 2002-41 IRB 1 (25 Sep 2002)
General Information
Businesses

Tax-Exempt & Government Entities: Compliance program and priorities

Here in Tax-Exempt and Government Entities (TE/GE), we protect the public interest by applying the tax law with integrity and fairness to all.
General Information
Governments

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