Found 564 Matching Items; Displaying 131 - 140.
Reminder: Service providers, others may receive 1099-Ks for sales over $600 in early 2023
IR-2022-189, October 24, 2022 — The Internal Revenue Service reminds taxpayers earning income from selling goods and/or providing services that they may receive Form 1099-K, Payment Card and Third-Party Network Transactions, for payment card transactions and third-party payment network transactions of more than $600 for the year.
News
News Media, Small Businesses, Individuals
Digital assets
You may have to report transactions involving digital assets such as cryptocurrency and NFTs on your tax return.
General Information
Small Businesses
About Form 8453-CORP, E-file Declaration for Corporations
Information about Form 8453-CORP, E-file Declaration for Corporations, including recent updates, related forms, and instructions on how to file. Form 8453-CORP is used to authenticate an electronic Form 1120, authorize an ERO or ISP to transmit via a third-party, and authorize a corporation's consent to direct deposit any refund or electronic funds withdrawal for payment of federal taxes owed.
General Information
Corporations
Audit Techniques Guide: Credit for increasing research activities (i.e. research tax credit) IRC Section 41* – The consistency requirement
This Audit Techniques Guide (“ATG”) sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.
General Information
Large Businesses
Employment tax due dates
You must deposit and report your employment taxes on time.
General Information
Small Businesses
Transfer pricing examination process
Treaty and Transfer Pricing Operations (TTPO) of the Large Business and International (LB&I) division of the IRS released the Transfer Pricing Examination Process (TPEP) for use in transfer pricing examinations. Note: With the issuance of TPEP, the Transfer Pricing Roadmap is retired.
General Information
Corporations
About Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
Information about Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, including recent updates, related forms, and instructions on how to file. This form is used to apply for recognition as a 501(c)(3) tax-exempt organization.
General Information
Charities and Nonprofits, Businesses
Vermont tax workshops, meetings and seminars
Vermont Tax Workshops, Meetings and Seminars
General Information
Small Businesses
FINEnrollment process
Overview of the IDES enrollment process for a U.S. withholding agent (USWA), territory financial institution (TFI), third party preparer or commercial software vendor.
General Information
Corporations
Tax benefits for businesses who have employees with disabilities
Businesses accommodating people with disabilities may qualify for certain tax credits and deductions.
General Information
Small Businesses