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Starting in January 2009, a new process for correcting employment tax errors on previously filed employment tax returns is required. This page explains how to make an adjustment and which forms to use.

Tax Tip 2023-08, January 25, 2023 ¡ª Businesses or other payers required to take backup withholding funds from payments should make sure they have a few upcoming filing deadlines on their calendar.

The Advanced Manufacturing Production Credit is a credit for the production (within the United States) and sale of certain eligible components including solar and wind energy components, inverters, qualifying battery components and applicable critical minerals.

The employment tax requirements for family employees may vary from those that apply to other employees. On this page we point out some issues to consider when operating a business as a married couple.

I.R.C. section 475, Field Directive related to Mark-to-Market Valuation

Find the latest information and guidance on filing estate and gift tax.

This page supports the transition of LB&I's Compliance Assurance Process (CAP) from pilot to permanent status, and the expansion of CAP to include Pre-CAP and CAP maintenance.

Topic G ¡ª Frequently asked questions about Qualified Commercial Clean Vehicles Credit

Find out the kinds of records you should keep for your business to show income and expenses for federal tax purposes.

Order information returns and employer returns online.