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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 1438 Matching Items; Displaying 1361 - 1370.
How much salary can you defer if you're eligible for more than one retirement plan?
How Much Salary Can You Defer if You’re Eligible for More than One Retirement Plan?
General Information
Administrators
Tax-exempt bonds notices
Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.
Legal Guidance (Authoritative)
Bond Professional
Questions and Answers on the Net Investment Income Tax
Section 1411 of the IRS Code imposes the Net Investment Income Tax (NIIT). Find answers to questions about how the code may affect your taxes.
News
Exempt organization revenue procedures
Exempt Organization Revenue Procedures
General Information
Charities and Nonprofits
SOI tax stats: What's new
Brief descriptions of recent major additions to tax stats are shown here.
About IRS
Tax Professionals
Exempt organizations revenue rulings (1979-1954)
Exempt organizations revenue rulings for the years 1979-1954.
General Information
Charities and Nonprofits
Remarks by IRS Commissioner Danny Werfel on the release of the IRS Strategic Operating Plan
April 6, 2023 — The Commissioner speaks on the release of the IRS Strategic Operating Plan.
About IRS
News Media, Individuals, Tax Professionals, Businesses
Statements of support from leading members of the nation’s tax community for Coalition Against Scam and Scheme Threats task force
Aug. 16, 2024 — Dozens of organizations across the nation’s tax industry as well as state tax agencies have endorsed the Coalition Against Scam and Scheme Threats or CASST cooperative approach.
About IRS
News Media
IRC Section 4945(g) Individual Grants
IRC Section 4945(g) states Subsection (d)(3) shouldn’t apply to an individual grant awarded on an objective and nondiscriminatory basis pursuant to a procedure approved in advance by the Secretary, if it is demonstrated to the satisfaction of the Secretary that the grant constitutes a scholarship or fellowship grant, the grant constitutes a prize or award or the purpose of the grant is to achieve a specific objective, produce a report or other similar product, or improve or enhance a literary, artistic, musical, scientific, teaching, or other similar capacity, skill, or talent of the grantee.
General Information
Tax Time Guide: IRS reminder to report all income; gig economy and service industry, digital or foreign assets and sources
IR-2023-35, March 1, 2023 — The Internal Revenue Service reminds taxpayers of their reporting and potential tax obligations on income from the gig economy and service industry, transactions from digital assets, and foreign sources or holding certain foreign assets.
News
News Media, Individuals, Tax Professionals