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You have been invited to share your feedback on the information you receive from any retirement plan for which you are (or were) a participant or beneficiary. Your participation is a unique opportunity to help government agencies understand the usefulness of retirement notices. The results from this survey will be used to make recommendations to Congress on ways to improve the notices you receive from retirement plans.

On page 7, in the paragraph under ¡°Line 21. Digital Assets¡±, the line reference has been updated to line 21. On page 14, in the first paragraph under ¡°Schedule B. Gifts From Prior Periods¡±, in two places, we changed the line reference to ¡°line 18a¡±.

The final revision of Publication 524 is for tax year 2023.

CP 262 generates when IRS revokes a Subchapter S election.

CP 266 notice generates when Chief Counsel receives a referral of your Form 2553, Election by a Small Business Corporation.

Your deposit requirements for Form CT-1 for next year may be different, based on your Form CT-1 tax from last year. CP137A gives your deposit requirements for next year.

We sent you this notice because when you filled out your tax return, you didn¡¯t check the box that says someone else can claim you as a dependent. Our records show someone else claimed you as a dependent.

The IRS can provide relief to taxpayers who are held hostage or are wrongfully detained.

The following penalties apply to the person required to file Form 1042-S. The penalties apply to both paper filers and to magnetic media/electronic filers.

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.