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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 1430 Matching Items; Displaying 1321 - 1330.
Tax Time Guide: IRS reminds taxpayers to report gig economy income, virtual currency transactions, foreign source income and assets
IR-2022-45, March 1, 2022 — The IRS reminds taxpayers of their reporting and potential tax obligations from working in the gig economy, making virtual currency transactions, earning foreign-source income or holding certain foreign assets.
News
Individuals, Tax Professionals
IRS warns taxpayers of "Dirty Dozen" tax scams for 2022
IR-2022-113, June 1, 2022 — The Internal Revenue Service today began its "Dirty Dozen" list for 2022, which includes potentially abusive arrangements that taxpayers should avoid.
News
News Media
Topic no. 409, Capital gains and losses
IRS Tax Topic on capital gains tax rates, and additional information on capital gains and losses.
Tax Topics
Protect your clients; protect yourself
IRS encourages tax professionals to stay connected to learn how to better protect taxpayer information. Learn about events and campaigns and see tax scam alerts.
About IRS
Tax Professionals
Retirement Plans FAQs regarding SIMPLE IRA Plans
Get answers to commonly asked questions about Savings Incentive Match Plans for Employees (SIMPLE IRA Plans).
General Information
Individuals, 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
IRS announces plans for new leadership structure; adjustments align with new priorities, agency transformation work
IR-2023-237, Dec. 13, 2023 — Internal Revenue Service Commissioner Danny Werfel today announced plans for a new leadership structure at the agency, a step designed to reflect new transformation goals and update the top of the organization chart for the first time in two decades.
News
News Media
Audit Techniques Guide: Credit for increasing research activities (i.e. research tax credit) – Research Credit issues
This Audit Techniques Guide (ATG) sets forth the Research Credit Technical Advisors' suggested guidelines for auditing research credit issues.
General Information
Large Businesses
Tax Time Guide: Taxpayers should report digital asset transactions, gig economy income, foreign source income and assets
IR-2024-63, March 6, 2024 — The Internal Revenue Service reminds taxpayers they’re generally required to report all earned income on their tax return, including income earned from digital asset transactions, the gig economy and service industry as well as income from foreign sources.
News
News Media
Legal advice issued to program managers during 2007
2007 Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals