Recommended by IRS
Small business and self-employed tax centerResources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.
Found 1446 Matching Items; Displaying 1321 - 1330.
Information return penalties
An information return penalty may apply if you don't file information returns or provide payee statements on time. We mail you Notice 972CG if you owe a penalty and charge monthly interest until you pay the amount in full.
General Information
Governments
Independent Office of Appeals customer satisfaction surveys
The Independent Office of Appeals (Appeals) conducts yearly surveys of customer satisfaction. The surveys are conducted online by an independent, third-party market survey vendor. Beginning in November 2021, Appeals offered every taxpayer and representative who has had a case heard in Appeals an opportunity to participate in the online survey. Information about the survey is included with all final closing letters.
General Information
Form 5500 corner
Filing tips, notices, updates of filing requirements, and other helpful material to assist you in preparing your Form 5500 (Form 5500-EZ).
General Information
Administrators
Coronavirus and Economic Impact Payments: Guidance
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.
General Information
SOI Tax Stats - Definitions of selected terms and concepts for corporate foreign tax credit
SOI Tax Stats - Corporate Foreign Tax Credit Study Terms and Concepts
About IRS
Tax Professionals
May 2024 Criminal Investigation press releases
Monthly Criminal Investigation press release archive for May 2024
News
News Media
Criminal Investigation Press Releases for November 2022
Press releases published by IRS Criminal Investigation in November 2022.
News
News Media
Abusive tax shelters and transactions
The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions. This strategy includes guidance on abusive transactions, regulations governing tax shelters, a hotline for taxpayers to use to report abusive technical transactions, and enforcement activity against abusive tax shelter promoters and investors.
General Information
Corporations
SARSEP Fix-it Guide — Contributions to participants' IRAs associated with the SARSEP were miscalculated because you used the wrong definition of compensation
SARSEP Fix-it Guide — Contributions to participants' IRAs associated with the SARSEP were miscalculated because you used the wrong definition of compensation
General Information
Administrators
IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
General Information