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Publication 4118 (zh-t), Lots of Benefits when you set up or participate in an employee retirement plan (Chinese-Traditional 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 946, obÌåÓý to Depreciate Property, explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property and the additional rules for listed property.

Public Law 115-97 (Tax Cuts and Jobs Act of 2017) enacted section 250 for the allowance of a deduction for the eligible percentage of Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI). Use Form 8993, Section 250 Deduction for Foreign Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI), to figure the amount of the eligible deduction for FDII and GILTI under section 250.

The purpose of this audit techniques guide (ATG), Publication 5464, Conservation Easement Audit Technique Guide, is to provide guidance for the examination of charitable contributions of conservation easements. Users of this guide will learn about the general requirements for charitable contributions and additional requirements for contributions of conservation easements. This ATG includes examination techniques and an overview of the valuation of conservation easements. It also includes a discussion of penalties, which may be applicable to taxpayers and others involved in the conservation easement transaction.

Publication 5515, Third Economic Impact Payments for Americans experiencing homelessness - Americans who don¡¯t have a permanent address or a bank account may qualify for up to $1,400 ¨C the third Economic Impact Payment. They may also get $1,400 for a qualified spouse and for each qualified dependent. While payments continue to be made automatically to most people, the IRS still needs information from some people.

Publication 5817-F (sp), Elective Pay for Indian Tribal Governments (Spanish Version) - 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 5817-C (sp), Elective Pay for Alaska Native Corporations (Spanish Version) - 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 5817-E (sp), Elective Pay for State and Local Governments (Spanish Version) - 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 5817-A (sp), Elective Pay for Rural Electric Cooperatives (Spanish Version) - 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 5817-D (sp), Elective Pay for Tax-Exempt Organizations (Spanish Version) - 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.