Found 564 Matching Items; Displaying 461 - 470.
Transfer certificate filing requirements for the estates of nonresidents not citizens of the United States
Procedures for non-U.S. citizen decedents to obtain transfer certificates.
General Information
Small Businesses
Frequently asked questions about USDA’s Discrimination Financial Assistance Program
FS-2024-05, Feb. 2024 — Section 22007 of the Inflation Reduction Act of 2022 (IRA) provides financial assistance for farmers, ranchers, and forest landowners who experienced discrimination by the United States Department of Agriculture (USDA) in USDA farm lending prior to 2021. To implement Section 22007 of the IRA, USDA created the USDA Discrimination Financial Assistance Program (Program).
General Information
Businesses
IRS: Hurricane Ian victims in the Carolinas qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15
IR-2022-173, October 5, 2022 — Hurricane Ian victims throughout both North Carolina and South Carolina now have until February 15, 2023, to file various federal individual and business tax returns and make tax payments, the Internal Revenue Service announced today. This is similar to relief announced last week for Ian victims in Florida.
News
News Media, Individuals, Tax Professionals, Businesses
Petroleum tax – Crude oil exports; reinstatement of hazardous substance superfund financing rate
Section 4611 of the Internal Revenue Code (Code) imposes a per-barrel tax on certain crude oil and imported petroleum products (petroleum tax).
General Information
Small Businesses
IRS issues Superfund chemical excise taxes FAQs
FS-2022-31, June 2022 — This fact sheet explains what the Superfund chemical excise tax is, how the tax is computed, and who may be liable for the tax.
General Information
Individuals, Tax Professionals, Businesses
30D manufacturer FAQs
30D manufacturer frequently asked questions (FAQs).
General Information
Businesses
Large tax refunds and credits subject to review by the Joint Committee on Taxation – What to expect
Any claim for refund or credit may be reviewed by the IRS. If you claim a refund or credit on your federal tax return of more than $2 million ($5 million for a C corporation), the IRS must review the refund or credit and provide a report to the Joint Committee on Taxation (JCT).
General Information
Individuals, Corporations
Uncertain tax positions - Schedule UTP
IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.
General Information
Corporations
S corporation employees, shareholders and corporate officers
The definition of employee for FICA (Federal Insurance Contributions Act), FUTA (Federal Unemployment Tax Act) and federal income tax withholding under the Internal Revenue Code include corporate officers.
General Information
Small Businesses
Internal Revenue Service International Visitors Program (IVP) application
The International Visitors Program (IVP) provides government officials from other countries with an opportunity to meet in the United States with IRS subject matter experts to hear clear and concise overviews of the U.S. Internal Revenue Services' programs and policies.
General Information
Large Businesses