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Found 1413 Matching Items; Displaying 1371 - 1380.

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

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

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

IRS FFI list FAQs

IRS FFI List FAQs - FFI List Fields; FFI List; Downloading; Searching; Legal Entity Name; XML/CSV Files
General Information
Corporations

IRC Section 501(c)(4): Homeowners’ associations

Like any Section 501(c)(4) social welfare organization, a homeowners’ association described under Section 501(c)(4) is required to be operated exclusively for the promotion of social welfare by primarily promoting the common good and general welfare of the people of the community. Homeowners associations by their very nature benefit certain individuals, typically their members. Weighing whether benefits flow primarily to the general public rather than certain individuals is an essential part of determining whether a homeowners’ association qualifies for exemption as an IRC Section 501(c)(4) social welfare organization.
General Information

Tax provisions for other organizations

Affordable Care Act: Tax provisions for other organizations
General Information

Direct Pay help

Get answers to common questions about making payments with Direct Pay, including payment types accepted, identity verification, and confirmation your payment was made.
General Information

Legal advice issued by associate chief counsel

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

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