Information return penalties

An information return penalty may apply if you don't file information returns or provide payee statements on time. We mail you Notice 972CG if you owe a penalty and charge monthly interest until you pay the amount in full.
General Information
Governments

Taxpayer identification number (TIN) on-line matching

The TIN matching service lets payers or authorized agents verify taxpayer identification numbers and name combinations before submitting information returns.
General Information
Indian Tribal Governments

ITG FAQ #6 Answer - When per capita payments are deferred through use of a trust, how are the eventual distributions from the trust reported?

Insights into individual tribal members and per capita distributions.
General Information
Indian Tribal Governments

ITG FAQ #11 Answer - Are there any information reporting requirements applicable to tax-exempt bonds issued by tribal governments?

Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.
General Information
Indian Tribal Governments

Issues for firefighters

Explanation of FICA tax on volunteer compensation.
General Information
Governments

Payroll

Find payroll tax information, including taxable income, filing deadlines, payroll deposits, record keeping and reporting.
General Information
Governments

IRC Section 2055 - TAM

Transfer for Public, Charitable, and Religious Uses (Deductible v. Not Deductible)
General Information
Indian Tribal Governments

IRC Section 162 - TAM

Learn about the trade of business, including what is deductible and not deductible.
General Information
Indian Tribal Governments

IRC Section 1401 - TAM

Rate & Applicability of Self-Employment Tax. Section 1402-Definitions
General Information
Indian Tribal Governments

FAQs for Indian tribal governments regarding non-casino cash transactions over $10,000 - Form 8300

Insights into when non-casino entities are subject to Title 31, Form 8300, and the reporting and recordkeeping requirements for them.
General Information
Indian Tribal Governments