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Tax Year 2022 directions for corporations to e-file

SOI Tax Stats - 2008 Controlled Foreign Corporations Metadata

Tax year 2024 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.

Guidelines to partnerships that are required to file their income tax return electronically for tax years ending on or after December 31, 2023.

This page provides a general summary of federal income tax responsibilities, procedures, and rights related to residents of the United States, and corresponding links to more detailed information.

SOI Tax Stats - 2006 Controlled Foreign Corporations Metadata

Corporation Tax Statistics Controlled Foreign Corporations

A complete list of guidance issued by the IRS regarding coronavirus (COVID-19) tax relief and Economic Impact Payments for quick reference by the media and tax professionals.

The FAQ provides answers to the most frequently asked question regarding the material intercompany transaction template and APA that the taxpayer must complete to apply for the program and other topics related to the program.