obÌåÓý

Superfund chemical excise taxes and procedures to report and deposit, effective July 1, 2022.

Refineries with Terminal Racks

IR-2021-239, December 2, 2021 ¡ª The Internal Revenue Service, state tax agencies and the nation¡¯s tax industry today warned tax professionals that they face additional security risks from cybercriminals seeking to use the pandemic and phishing scams to steal sensitive client information.

IR-2023-243, Dec. 18, 2023 ¡ª As part of continuing transformation work, the Internal Revenue Service today announced the launch of the second phase of a new online self-service tool for businesses that expands the business tax account capabilities and eligible entity types.

Examination and closing procedures Form 869, Look-Back Interest

An applicable large employer (ALE) member may choose to either offer affordable minimum essential coverage that provides minimum value to its full-time employees (and their dependents) or potentially owe an employer shared responsibility payment to the IRS.? There are two different employer shared responsibility payments.?This page describes those types of employer payments.

Procedures for non-U.S. citizen decedents to obtain transfer certificates.

Find common questions and answers about gift taxes, including what is considered a gift, which gifts are taxable and which are not and who pays the gift tax.

FS-2022-31, June 2022 ¡ª This fact sheet explains what the Superfund chemical excise tax is, how the tax is computed, and who may be liable for the tax.

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.