Revenue Procedure 2005-39

Revenue Procedure 2005-39 sets out the circumstances under which facsimile signatures may be used on various employment tax forms.
General Information
Businesses

FUTA credit reduction

Find out how to report the Employer’s Annual Federal Unemployment (FUTA) credit reduction and how credit reduction states are determined.
General Information
Small Businesses

Abusive trust tax evasion schemes - Introduction

Abusive Trust Tax Evasion Schemes - Introduction
General Information
Small Businesses

United States-France Arbitration Board operating guidelines

Arbitration Board Operating Guidelines
General Information
Large Businesses

Payments to Qualified Intermediaries

Generally, a QI is any foreign intermediary that has entered into a QI withholding agreement with the IRS.
General Information
Large Businesses

Work Opportunity Tax Credit

The Work Opportunity Tax Credit (WOTC) is available to employers for hiring individuals from certain targeted groups who have faced barriers to employment.
General Information
Small Businesses

I.R.C. Section 446: LB&I Directive Related to Hedging of Variable Annuity Guaranteed Minimum Benefits by Insurance Companies

This Directive provides that LB&I examiners should not challenge the eligibility of an insurance company’s guaranteed minimum benefit (“GMxB”) Hedges (defined below) to qualify as hedging transactions under Treas. Reg. § 1.1221-2(b).
General Information
Businesses

Request deceased person's information

Find out what a deceased person’s information you can request from the IRS and how to show proof you’re authorized to receive it.
General Information
Small Businesses, Individuals

West Virginia practitioner liaison meetings and seminars

Practitioner Local Liaison Meetings and Seminars for the state of West Virginia.
General Information
Small Businesses

Avoiding problems - Real estate

This section contains important information on recordkeeping and warns you of fraudulent real estate schemes.
General Information
Small Businesses