Found 22 Matching Items; Displaying 11 - 20.
Limited liability company - Possible repercussions
Issues Limited Liability Companies may face.
General Information
Small Businesses
Single member limited liability companies
Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a single-member limited liability company.
General Information
Small Businesses
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
Late election relief
Rev. Proc. 2013-30 facilitates the grant of relief to certain late-filing entities. The information contained on this page explains the general rules to obtain that relief.
General Information
Small Businesses
Tax year 2024 directions for partnerships required to e-file
Tax year 2024 directions for partnerships required to e-file
General Information
Partnerships
Tax year 2022 directions for partnerships required to e-file
The information contained on this page provides guidelines to Partnerships that are required to file their income tax return electronically for tax years ending on or after December 31, 2022.
Software Development
Tax year 2023 directions for partnerships required to e-file
Guidelines to partnerships that are required to file their income tax return electronically for tax years ending on or after December 31, 2023.
General Information
Partnerships
Find information on complex tax topics
Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses
Tax Year 2021 Directions for Corporations to e-file
Corporations that are e-filing may use the following approved guidelines to prepare their income tax returns for tax years ending on or after December 31, 2021 without the need for a waiver. These directions are not all inclusive. This is a living document and it will be updated as needed. Updated sections will be identified by the date they were updated.
General Information