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The 2023 Publication 536 is the final revision. Information for net operating losses can be found in the Instructions for Form 172.

Information about Publication 15-T, Federal Income Tax Withholding Methods, including recent updates and related forms. Employers use Publication 15-T to figure the amount of federal income tax to withhold from their employees' wages.

The address at the Social Security Admnistration for where to send special reports for back pay has changed.

Publication 5146, Employment Tax Returns: Examinations and Appeal Rights, discusses general rules and procedures that the IRS follows when examining employment tax returns. It explains what happens before, during, and after an examination, as well as appeal procedures and special procedures dealing with tips and worker classification issues.

Publication 966, Electronic Choices to Pay All Your Federal Taxes, is used to guide businesses and individuals on how to enroll in the Electronic Federal Tax Payment System (EFTPS). The EFTPS helps ensure accuracy and reduce penalties by allowing you to schedule payments in advance and review your information throughout the process.

Corrected due date for payroll date April 12¨C15 in Table 2 and updated due dates for the National Day of Mourning for James Earl Carter, Jr.

The Inflation Reduction Act of 2022 established a stock repurchase excise tax under section 4501 equal to 1% of the fair market value (FMV) of stock repurchased during the tax year by certain publicly traded corporations or their specified affiliates, effective for repurchases occurring after 2022. Use Form 7208, Excise Tax on Repurchase of Corporate Stock, to figure the excise tax on stock repurchases.

Guide to Business Expense Resources

Information about Form 8288-C, Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests, including recent updates, related forms and instructions on how to file. Form 8288-C is used with Form 8288 to report certain information about the transaction and the seller.

A partnership (or withholding agent) may transmit withheld amounts through the Electronic Federal Tax Payment System (EFTPS) or by using Forms 8804, 8805, or 8813.