Filing requirements for filing status change

Guidance for taxpayers requesting to change their filing status from a C Corporation (filing Form 1120) to an S Corporation (filing Form 1120S).
General Information
Corporations

IRS LB&I compliance campaigns Feb. 27, 2020

The Internal Revenue Service’s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On Feb. 27, 2020, the IRS announced the approval of two additional compliance campaigns.
General Information
Businesses, Corporations, Large Businesses

IRS LB&I compliance campaign Nov. 4, 2019

The Internal Revenue Service’s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On November 4, 2019, the IRS announced the approval of one additional compliance campaigns.
General Information
Businesses, Corporations, Large Businesses

Exempt Organizations Annual Reporting Requirements Foreign Activities Payments to US Citizens Living Abroad

Form 990 Schedule F - Foreign Activities - Payments to U.S. Citizens Living Abroad
General Information
Small Businesses

Kyrgyzstan - Tax treaty documents

Kyrgyzstan - Tax treaty documents
General Information
Large Businesses

About Form 1099-K, Payment Card and Third Party Network Transactions

Information about Form 1099-K, Payment Card and Third Party Network Transactions, including recent updates, related forms, and instructions on how to file. A payment settlement entity must file Form 1099-K for payments made in settlement of reportable payment transactions for each calendar year.
General Information
Businesses

Transfer pricing documentation best practices frequently asked questions (FAQs)

Find answers to FAQs and best practices on transfer pricing documentation.
General Information
Large Businesses

Estate & gift tax treaties (international)

A listing of international treaties affecting estate and gift taxes.
General Information
Small Businesses

Limited liability company - Possible repercussions

Issues Limited Liability Companies may face.
General Information
Small Businesses

United States model - Tax treaty documents

United States Model - Tax Treaty Documents
General Information
Large Businesses