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Find out what a deceased person¡¯s information you can request from the IRS and how to show proof you¡¯re authorized to receive it.

Learn how to elect out of the BBA centralized partnership audit regime and eligibility rules.

Find answers to basic questions about Form 8938, Statement of Specified Foreign Financial Assets.

Report business identity theft to the IRS if you think your business is a victim of fraud.

Review a chart comparing the foreign asset types and filing requirements for Form 8938 and the Foreign Bank and Financial Accounts (FBAR) form.

Department of the Treasury Technical Explanation of the Convention Between the Government of the United States of America and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital

Information about Form 1099-INT, Interest Income, including recent updates, related forms, and instructions on how to file. Form 1099-INT is used to report interest income.

CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).

The if /then chart consists of four columns and is used to confirm who can sign a POA for an LLC. Reading from left to right, the column headers are: If, And, Then the taxpayer is, and Form 2848 POA is. Each entry in the first column spans multiple rows to describe the various ¡°If¡± scenarios. Each of the rows contains the And, Then the taxpayer is, and Form 2848 POA is information related to each If scenario.