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Tax Tip 2024-04, Feb. 6, 2024 ¡ª Through new elective payment and transfer options, applicable businesses, tax-exempt organizations or entities such as state, local and tribal governments can take advantage of certain tax credits ¨C even if they don't have taxable income. They can apply these options to certain clean energy and manufacturing credits under the Inflation Reduction Act of 2022 and the CHIPS Act.

Find tax information and tools for businesses including Employer ID Number (EIN), Employment Tax, Estimated Tax and the Foreign Account Tax Compliance Act (FATCA).

Taxpayers may receive increased tax credits or deduction amounts for clean energy projects by satisfying wage and apprenticeship requirements detailed in the Inflation Reduction Act of 2022.

A one-stop page for indoor tanning service providers with a compilation of links to content that meets their needs for filing the indoor tanning excise tax. This excise tax is part of the Affordable Care Act.

Information to help small businesses or self-employed taxpayers understand how the Tax Cuts and Jobs Act could affect their bottom line and how the changes for individuals relate to certain business situations.

FS-2023-16, June 2023 ¡ª The Inflation Reduction Act (IRA) provided $10 billion in funding for the Qualifying Advanced Energy Project Credit Allocation Program under section 48C(e).

IRC 432(k), added by section 9704 of the American Rescue Plan Act of 2021, provides rules relating to eligible multiemployer defined benefit plans that apply to PBGC for special financial assistance.

The Centralized Authorization File (CAF) allows the input of codified additional powers authorized on a Form 2848, Line 5. Taxpayers should be clear with regard to additional acts authorized and to which designee it applies.

FS-2023-21, Sept. 2023 ¡ª The Inflation Reduction Act provides for an increase to the energy investment credit (under Internal Revenue Code Section 48) for qualifying solar and wind facilities benefitting certain low-income communities.

Detailed information about the new legislation that was recently passed by the President on Dec. 5, 2015, Fixing America's Surface Transportation (FAST) act that authorizes the IRS to certify to the Department of State that an individual owes a seriously delinquent tax debt.