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Information about wage levies.

FATCA XML reporting schema page outlining how to correct, amend and void Records

Get information on how the estate tax may apply to your taxable estate at your death.

Tax Tip 2022-152, October 4, 2022 ¡ª Farmers and ranchers forced to sell livestock because of drought conditions may have more time to replace their livestock and defer tax on any gains from the forced sales. The IRS recently announced a one-year extension which gives eligible farmers and ranchers until the end of their first tax year after the first drought-free year to replace the sold livestock.

IR-2022-87, April 15, 2022 ¡ª Beginning in mid-April 2022, the IRS will send CP2100 and CP2100A notices to financial institutions, businesses or payers who filed certain types of information returns that don¡¯t match IRS records.

Tax Tip 2022-93, June 16, 2022 ¡ª Under the tax law, payers responsible for knowing who they are paying. To accomplish this, payers are required to collect the legal name and taxpayer identification number, or TIN, from vendors they pay. Generally, backup withholding is required when a service vendor does not provide the payer their TIN timely or accurately.

Tax Tip 2023-75, June 1, 2023 ¡ª When banks, credit unions, businesses and other payers file information returns with data that doesn¡¯t match IRS records, the IRS sends them a CP2100 or CP2100A notice. The notices tell payers that the information returns they submitted have a missing or incorrect taxpayer identification number, name or both.

This audit techniques guide (ATG) sets forth the research credit technical advisors¡¯ suggested guidelines for auditing research credit issues.

FAQs about the New Tax Rules for Executors

Get a list of IRS forms for corporations.