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

Topic no. 803, Electronic filing waivers and exemptions and filing extensions

Topic No. 803 Waivers and Extensions
Tax Topics

"A" Case questions for Form 8940 Request for miscellaneous determination general questions

Sample questions - "A" case questions for Form 8940 Request for miscellaneous determination general questions
General Information
Charities and Nonprofits

Exempt organizations announcements

Archive of announcements published in Internal Revenue on issues of interest to tax-exempt organizations.
General Information
Charities and Nonprofits

Audit techniques guide: Credit for increasing research activities (i.e. Research Tax Credit) IRC § 41 — Determining the scope

This audit techniques guide (ATG) sets forth the Research Credit technical advisors’ suggested guidelines for auditing research credit issues.
General Information
Large Businesses

IRS continues to expand taxpayer services and online tools, key milestones reached with Inflation Reduction Act funding

IR-2024-196, July 25, 2024 — As part of ongoing transformation efforts, the Internal Revenue Service announced today continued progress on a variety of taxpayer service and technology projects using Inflation Reduction Act (IRA) funding that expand online tools and digital services.
News
News Media

National Small Business Week: IRS warns entrepreneurs to take precautions on data security; protect their businesses, employees, customers

IR-2024-128, May 1, 2024 — As National Small Business Week continues, the Internal Revenue Service urges entrepreneurs to put in place data security safeguards protecting their financial, personal and employee information from scams and cybercriminals hunting for easy targets.
News
News Media, Small Businesses

Written Testimony of Charles P. Rettig, Commissioner Internal Revenue Service before the House Ways and Means Committee, Subcommittee on Oversight on the Filing Season and IRS Operations

March 17, 2022 — Commissioner Rettig speaks before the House Ways and Means Committee, Subcommittee on Oversight on the filing season and IRS operations.
About IRS
News Media, Tax Professionals

Tax-Exempt and Government Entities Newsletter

Tax-Exempt and Government Entities Newsletter
General Information

2021 Recovery Rebate Credit — Topic B: Claiming the 2021 Recovery Rebate Credit if you aren’t required to file a tax return

FAQs about claiming the 2021 Recovery Rebate Credit if you aren't required to file a return.
General Information