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Procedural requirements to secure a transfer certificate for decedents who are non-resident U.S. citizens.

Procedures for non-U.S. citizen decedents to obtain transfer certificates.

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section II) - Grantors May Be Treated as Owners of Trusts

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section III) - Taxation of Non-Grantor Trusts

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section IV) - Transfers to Trusts May Be Subject to Estate and Gift Taxes

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section V) - Personal Expenses Are Generally Not Deductible

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section I)

Information about Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation, including recent updates, related forms, and instructions on how to file. Form 8825 is used to report income and deductible expenses from rental real estate activities.

On May 25, 2022, President Biden signed Executive Order 14074, Advancing Effective, Accountable Policing and Criminal Justice Practices to Enhance Public Trust and Public Safety. The Executive Order instructs federal law enforcement agencies to publicly post their body-worn camera policies.

A place to submit questions about the Qualified Intermediary (QI) Technical Support