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An explanation of the data sources and limitations for the annual Statistics of Income (SOI) study of Exempt Organizations' Unrelated Business Income (UBI) Tax.

Find resources to help you on topics too complex for telephone assistors to help you with.

The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.

YouTube video titled "Dealing with Disaster from an Individual Tax Perspective"

November 17, 2023 — United States Attorney Jacqueline C. Romero announced that Joseph Cammarata of Monmouth Beach, New Jersey, was found guilty on November 15, 2023, on five counts of tax evasion following a two-week trial in the District of New Jersey before U.S. District Judge Peter G. Sheridan.

Find Form W-9, Form 1099 and instructions on filing electronically for independent contractors.

Generally, assuming no other statutory exclusion applies, the amount by which the fair market value of the qualified parking fringe benefit exceeds the sum of the amount excluded from gross income and the amount paid by the employee (if any), is wages subject to federal income tax withholding, Federal Insurance Contributions Act tax, and Federal Unemployment Tax Act tax.

Explains the different forms of distribution.

Answers to frequently asked questions when using electronic accounting software record files in Small Business/Self-employed examinations.

2005 Metadata for U.S. Possessions Corporation Returns