Found 1048 Matching Items; Displaying 51 - 60.
Modernized e-File (MeF) for Form 1042
On July 23, 2021, the IRS issued a notice, REG–102951–16, that includes proposed amendments to the rules for the electronic filing of withholding tax returns. The amendments reflect changes made by the Taxpayer First Act of 2019 (TFA).
Software Development
Employee stock ownership plans - New anti-cutback relief
Notice 2013-17 offers relief for plan amendments to meet new diversification requirements
General Information
Administrators
Determination, opinion and advisory letters for retirement plans — Additional resources
Additional resources related to retirement plan document amendments and determination letter requests.
General Information
Administrators
Retirement topics - Employer converts current plan to another plan type
The law allows employers to terminate or amend the terms of a retirement plan. A significant amendment to a plan, especially of the rate at which participants earn future benefits, can actually convert a particular type of plan to another type of retirement plan.
General Information
Administrators
Recurring plan issues found in determination case review
These frequently recurring defects in plan language that require corrective amendments and delay case closure.
General Information
Administrators
Understanding your CP2057 notice
You need to file an amended return. We've received information not reported on your tax return.
General Information
Individuals
Annual electronic notice (Form 990-N) for small organizations FAQs: After you file
Will I get a confirmation that I filed Form 990-N? Can I file an amended form?
Tax Administration (Non-Authoritative)
Charities and Nonprofits
IRS statements regarding sequestration
Statements are pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, for the federal fiscal year mentioned in each statement.
News
Relief for gain recognition agreements
Submit an amended return to request late-filing relief or penalty relief if you couldn’t file tax documents for gain recognition agreements on time.
General Information
Businesses, Individuals
Certain Medicaid waiver payments may be excludable from income
IRS Notice 2014-7 allows certain Medicaid waiver payments to be excluded from income. Affected taxpayers may file amended returns.
General Information
Individuals