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Audit Techniques Guide: Credit for increasing research activities (i.e. research tax credit) IRC Section 41* – Table of contents
Table of Contents
General Information
Large Businesses
Required information for a valid research credit claim for refund
Required elements of a valid research credit claim.
General Information
Businesses
Workshops and other events in Spanish for small businesses
Find small business tax workshops, meetings and seminars in your state designed to help small business owners fulfill their federal tax responsibilities.
General Information
Small Businesses
Large Business & International examination process
Publication 5125 provides an overview of the Large Business and International (LB&I) Examination Process (LEP), from the first contact with the taxpayer through the final stage of issue resolution.
General Information
Corporations
Guidance for the insurance industry on filing Form 8300
Generally, insurance companies are only required to file Form 8300 to report cash received as payment for insurance products if the cash received is in the form of currency. The exception is when the insurance company receives certain monetary instruments and knows that the instrument is being used by the customer to avoid the filing of a Form 8300
General Information
Small Businesses
Business Taxpayer Burden Survey, tax year 2022
The Business Taxpayer Burden Survey is an important project that can benefit you and other businesses. We hear from taxpayers that preparing and filing tax returns are time consuming and expensive. We are conducting a survey of randomly selected taxpayers to learn more about those costs.
General Information
Businesses
Business Taxpayer Burden Survey, tax year 2022
The Business Taxpayer Burden Survey is an important project that can benefit you and other businesses. We hear from taxpayers that preparing and filing tax returns are time consuming and expensive. We are conducting a survey of randomly selected taxpayers to learn more about those costs.
General Information
Businesses