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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.
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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
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
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
Leader and money launderer for the KDY drug trafficking crew sentenced to 160 months in federal prison
April 17, 2025 — Kenneth Amedola Olugbenga, a leader of and money launderer for the violent Kennedy Street Crew (KDY), was sentenced today to 160 months in federal prison for his role in a massive drug trafficking organization that operated open-air markets in Northwest Washington D.C.
News
News Media
Eleven defendants sentenced in connection with Cleveland drug trafficking organization
March 20, 2025 — The U.S. Attorney’s Office for the Northern District of Ohio has announced sentencings in connection with a drug trafficking organization (DTO) that transported suitcases stuffed with illegal drugs from California to Ohio. Eleven defendants were charged with numerous federal crime violations, including Racketeer Influenced and Corrupt Organizations (RICO) conspiracy, in a superseding indictment on Feb. 22, 2024, with the initial indictment issued on Sept. 20, 2023.
News
News Media
Forms for corporations
Get a list of IRS forms for corporations.
General Information
Small Businesses
SOI Tax Stats - Research papers by conference and year
Research papers by conference and year
About IRS
Tax Professionals
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