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Consent requirements must be met prior to furnishing statements.

Explanation of special rules for annuitants rehired by government employers.

Forms, instructions and resources for Form 8038-series returns.

Learn how to make changes to your tax return, resolving disputes and making payments.

State and local governments that have established Section 218 agreements with the Social Security Administration (SSA) can agree to retroactively modify these agreements to establish coverage for past years.

Review tax laws for employee benefit plans and tax-exempt organizations such as nonprofit charities and governmental entities.

Advance Refundings, Bonds Must be Registered to be Tax Exempt, Exceptions, Federally Guaranteed Bond Not Exempt

Insights into withholding requirements on gaming revenue distributions, including per capita payments to nonresident aliens; the tax implications when per capita distributions are made to a minor or placed in trust; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.

Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

Get a closer look at how the IRS Information Technology team is working to maintain, secure and modernize the systems and applications that make it possible for taxpayers and working families to get the services they need.