Found 124 Matching Items; Displaying 51 - 60.
Medicare continuing employment exception
Guidance on which employees may be exempt from Medicare tax.
General Information
Governments
Reporting abusive schemes and their promoters
The growth in tribal economies, the fact that tribes are not subject to federal income tax, and the self-governance rights of tribes, has made them an area where unscrupulous individuals can gain a foothold for illegal and/or unethical activities that include tax schemes.
General Information
Indian Tribal Governments
Register to monetize clean energy credits with new online IRS tool
Tax Tip 2024-04, Feb. 6, 2024 — Through new elective payment and transfer options, applicable businesses, tax-exempt organizations or entities such as state, local and tribal governments can take advantage of certain tax credits – even if they don't have taxable income. They can apply these options to certain clean energy and manufacturing credits under the Inflation Reduction Act of 2022 and the CHIPS Act.
General Information
State Governments, Local Governments, Indian Tribal Governments, Businesses
Appeals process
Information about IRS Appeals Office and procedure for requesting review by the Office of Appeals of an adverse determination made by FSLG after an examination.
General Information
Governments
FAQs for government entities regarding cafeteria plans
Cafeteria plans are employee benefit plans that meet the regulations of section 125 of the Internal Revenue Code. Find answers to frequently asked questions.
General Information
Governments
Published guidance
Tax-Exempt Bond's published guidance on revenue procedures and rulings, Treasury regulations, bond notices.
General Information
Bond Professional
IRS ends unannounced revenue officer visits to taxpayers
Tax Tip 2023-98, Aug. 3, 2023 — The IRS has ended most unannounced visits to taxpayers by revenue officers.
General Information
Individuals, Businesses, Charities and Nonprofits, Governments, Tax Professionals
Resources for federal, state and local governments
Recent developments affecting government entities.
General Information
Governments
TEB self-correction: Some basic concepts
General basic information for issuers of tax-exempt bonds with respect to remedial actions and other self-correction optins.
General Information
Bond Professional