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Small business and self-employed tax center

Resources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.​

FAQs - IRC 41 QREs and ASC 730 LB&I directive (2017)

FAQs on the Guidance for Allowance of the Credit for Increasing Research Activities under IRC Section 41 for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730 (2017).
General Information

Form 1116 — Certain income re-sourced by treaty - YouTube video text script

Form 1116 — Certain income re-sourced by treaty - YouTube video text script
General Information
Tax Professionals

Written Testimony of Charles P. Rettig Commissioner Internal Revenue Service Before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget

May 18, 2022 — The Commissioner speaks before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.
General Information

Written Testimony of Charles P. Rettig Commissioner Internal Revenue Service Before the Senate Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget

May 3, 2022 — The Commissioner speaks before the Senate Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.
About IRS

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

April 21, 2022 — The Commissioner speaks before the House Oversight Committee and Reform Committee Subcommittee on Government Operations on the Filing Season and IRS Operations.
About IRS

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

Questions and answers on information reporting by health coverage providers (Section 6055)

Questions & Answers about the Information Reporting by Health Coverage Providers (Section 6055).
General Information
Businesses

ABCs of Foreign Tax Credit for individuals - YouTube video text script

ABCs of Foreign Tax credit for individuals - YouTube video text script
General Information
Tax Professionals

Frequently Asked Questions (FAQs) FATCA Compliance: Legal

Find answers to frequently asked questions about Foreign Account Tax Compliance (FATCA).
General Information
Corporations

Questions and answers on the Premium Tax Credit

For more information on the credit, see our questions and answers on what the credit is, who is eligible for it and how to report and claim it.
General Information
Individuals