obÌåÓý

Publication 4118 (ko), Lots of Benefits when you set up or participate in an employee retirement plan (Korean Version), highlights the many benefits of a retirement plan for both employers and employees. It addresses the initial steps when you¡¯re thinking about a retirement plan, and then covers the working stages of a plan ¡ª choosing, establishing, and operating. And finally, it includes resources and contacts for further assistance with a retirement plan.

Publication 547 (zh-s), Casualties, Disasters, and Thefts (Chinese-Simplified Version), explains the tax treatment of casualties, thefts, and losses on deposits. A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. A theft occurs when someone steals your property. A loss on deposits occurs when your financial institution becomes insolvent or bankrupt.

Publication 547 (zh-t), Casualties, Disasters, and Thefts (Chinese-Traditional Version), explains the tax treatment of casualties, thefts, and losses on deposits. A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. A theft occurs when someone steals your property. A loss on deposits occurs when your financial institution becomes insolvent or bankrupt.

Publication 4687 (SP), EITC Due Diligence Requirements (Spanish version) - By law, you must meet four specific due diligence requirements if you are paid to prepare a tax return or claim for refund claiming any of these tax benefits. Failing to meet the four due diligence requirements can result in penalties assessed against you under Internal Revenue Code ¡ì6695(g).

Publication 5658, Expanded IRS voice bot options help taxpayers set up or modify a payment plan - The IRS began using English and Spanish voice bots on some of its toll-free help lines in January 2022. Since then, IRS is continuing to add voice bots to additional toll-free lines, while also expanding what these voice bots can do to help taxpayers.

Publication 5817-B, Elective Pay for U.S. Territorial Governments - Elective pay allows applicable entities, including tax-exempt and governmental entities that would otherwise be unable to claim certain credits because they do not owe federal income tax, to benefit from some clean energy tax credits. By choosing this election, the amount of the credit is treated as a payment of tax and any overpayment will result in a refund.

Publication 5855 (sp), Inflation Reduction Act: Prevailing Wage & Registered Apprenticeship Overview (Spanish Version) - To qualify for increased credit or deduction amounts of certain clean energy tax incentives, taxpayers generally need to ensure that laborers and mechanics employed in the construction, alteration, or repair are paid no less than applicable prevailing wage rates and to employ apprentices from registered apprenticeship programs for a certain number of hours.

Publication 5091, Voluntary Compliance for Tax-Exempt and Tax-Credit Bonds - Municipal bonds provide tax-advantaged financing to further governmental and qualified purposes. Qualified use requirements require monitoring of the various direct and indirect uses of bond financed property over the life of the bonds, determining the sources of debt service payments and security for the debt and calculating the percentage of nonqualified uses within the project to be financed with the bond proceeds.

Publication 6045, Tax-Exempt Entities and the Investment Tax Credit - Tax-exempt and governmental entities, such as state and local governments, Tribes, religious organizations, and non-profits may install energy-generation and storage property to meet energy demands, reach clean energy transition goals, or save money on energy costs. The Investment Tax Credit can help offset the costs associated with qualified energy property and facilities.

Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. obÌåÓýever, these schedules are for your information only. You must complete Form 4684 to report your loss.