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Department of the Treasury Technical Explanation of the Convention Between the Government of the United States of America and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital

IRC 457 provides rules for nonqualified deferred compensation plans established by eligible employers.

We have updated the FATCA Registration to include new features. We also have updated the Registration User Guide.

The Foreign Account Tax Compliance Act (FATCA) is an important development in U.S. efforts to improve tax compliance involving foreign financial assets and offshore accounts.

Information about Form 4876-A, Election to Be Treated as an Interest Charge DISC, including recent updates, related forms and instructions on how to file. Corporations file this form to elect to be treated as an interest charge domestic international sales corporation (IC-DISC).

Information about Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, including recent updates, related forms, and instructions on how to file. Form 1094-C is the transmittal form that must be filed with the Form 1095-C.

Beginning in tax year 2013 (returns filed in 2014), taxpayers may use a simplified option when figuring the deduction for business use of their home

The name control a corporation uses in their electronic tax return must match the IRS record of the corporation's name control. This short set of FAQs explain why name controls are important and how taxpayers can verify their name control.

obÌåÓý to make a business name change

This Audit Techniques Guide (¡°ATG¡±) sets forth the Research Credit Technical Advisors¡¯ suggested guidelines for auditing research credit issues.