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Information for tax-exempt organizations about how to deposit federal taxes.

The Internal Revenue Service would like to remind all U.S. owners of a foreign trust and their return preparers of the filing requirements for Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner (Under section 6048(b)). See the Instructions for Form 3520-A for more information.

FATCA Dictionary for Registration Form

The IRS Office of Safeguards Computer Security Evaluation Matrix (SCSEM) downloads are available for use in preparing an IT environment that will receive, process, or store FTI.

Aug. 16, 2024 — U.S. Attorney Trini E. Ross announced today that James Civiletti of Rochester, NY, who was convicted of conspiracy to transmit wagering information in interstate commerce and conduct an illegal gambling business, was sentenced to serve one year probation by Chief U.S. District Judge Elizabeth A. Wolford.

Refineries with Terminal Racks

For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a "qualified joint venture", whose only members are a married couple filing a joint return, can elect not to be treated as a partnership for Federal tax purposes.

The IRS is asking depositaries (banks, credit unions, savings and loans, and similar institutions) to review and understand the responsibilities associated with processing levies.

Review the filing requirements for political organizations subject to tax under Internal Revenue Code section 527.

The name control a corporation uses in their electronic tax return must match the IRS record of the corporation's name control. This short set of FAQs explain why name controls are important and how taxpayers can verify their name control.