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Per T.D. 9972 Form 1042-S is now required to be filed electronically if 10 or more are filed or if the withholding agent is a partnership with more than 100 partners.

Chile - Tax treaty documents

Use this form and its instructions to determine any amount of the self-employed health insurance deduction you may be able to claim and report on Schedule 1 (Form 1040), line 17.

Businesses with Employees - Benefits

Account transcripts, which reflect transactions including the acceptance of Form 706 and the completion of an examination, may be an acceptable substitute for the estate tax closing letter.

Use Form 7210 to claim the section 45V credit for the production of qualified clean hydrogen produced after 2022 at a qualified clean hydrogen production facility during the 10-year period beginning on the date the facility is originally placed in service.

Part I, line 1f, and Part II, line 1f of the 2023 Form 4626, Alternative Minimum Tax¡ªCorporations, were corrected to state "AFS net income or loss before adjustments. Combine lines 1a through 1d.¡±

The IRS generally performs a taint review of information submitted with the Form 211, Application for Award for Original Information, to identify and evaluate potential evidentiary, ethical, legal, or privilege concerns associated with the whistleblower¡¯s information.

The Business Aircraft Campaign addresses compliance concerns related to business aircraft usage by large corporations, large partnerships, and high-income taxpayers. Areas of emphasis will include qualified business use, personal use, and fringe benefit inclusion. The campaign objective is to ensure tax compliance while also increasing awareness related to the business aircraft regulations and reporting requirements. The initial treatment streams for this campaign are issue-based examinations and form revisions.

Changes after initial posting on February 5, 2024. Revised 2023 instructions for Form 7210, Clean Hydrogen Production Credit.