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Explains how an employer sponsored health care plan can meet the minimum value and affordability provisions.

IR-2023-31, Feb. 21, 2023 ¡ª The Department of the Treasury and the IRS today issued final regulations amending the rules for filing returns and other documents electronically (e-file). These regulations will require certain filers to e-file beginning in 2024.

This Directive provides direction to the Large Business & International (LB&I) examiners on what activities meet the definition of ¡°manufactured, produced, grown, or extracted¡± (MPGE) under Treas. Reg. ¡ì 1.199-3(e) for the Domestic Production Deduction under I.R.C. ¡ì 199.

Understand the general responsibilities of an Estate Administrator for a deceased person and their estate.

IRS publishes fact patterns describing situations in which waivers will generally be granted, or not granted, under IRS Notice 2005-88, which provides waiver guidance for corporations that cannot meet electronic filing requirements due to technology constraints; or where compliance with the requirements would result in undue financial burden.

FS-2024-20, June 2024 ¡ª When taxpayers cannot pay what they owe in full, the IRS provides numerous self-service payment plan options. obÌåÓýever, it might be beneficial for taxpayers to explore non-IRS options depending on their financial situation.

Examination of Multiple Parties in Intermediary Transaction Tax Shelters as described in Notice 2001-16

The Low-Income Communities Bonus Credit Program increases the amount of energy investment tax credits for clean-energy investments in connection with low-income communities.

These guides contain examination techniques to assist examiners in performing examinations.

Jan. 10, 2024 ¡ª IRS Commissioner Danny Werfel today updated the Senate Finance Committee on the agency¡¯s efforts to protect honest taxpayers and combat fraud in the Employee Retention Credit (ERC) program.