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Information about Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts, including recent updates, related forms and instructions on how to file. Form 5329 is used by any individual who has established a retirement account, annuity or retirement bond.

Information about Publication 925, Passive Activity and At-Risk Rules, including recent updates and related forms. Publication 925 discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity.

Information about Publication 939, General Rule for Pensions and Annuities, including recent updates and related forms. Publication 939 explains how to determine the tax treatment of pension and annuity income under the General Rule.

This page talks about how you must withhold in accordance with the presumption rules if you know or have reason to know that a Form W-8 or documentary evidence provided by a payee is unreliable or incorrect.

The IRS Independent Office of Appeals (Appeals) has expanded the use of technology for conducting virtual conferences. Appeals employees may offer you and/or your authorized representative an opportunity to participate in a WebEx or ZoomGov virtual conference if you have a tax matter pending with Appeals. The goal of these conferences is to provide a virtual face-to-face option, improving communication between the parties and assisting in resolution of the matters at issue.

Acceptance agents - Oklahoma

This page discusses U.S. Taxpayer Identification Number Requirements.

Find the IRS mailing address to file your tax return. Addresses are listed by return type.

Acceptance Agents - Utah

Information for return forms beginning with the number 4.