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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.

A list of web browsers compatible with the International Data Exchange Services (IDES).

Parent entities of U.S. multinational enterprise (MNE) groups with $850 million or more of revenue in a previous annual reporting period file Form 8975, Country-by-Country Report.

Campaigns will ensure that resources are used efficiently and effectively to improve taxpayer compliance. LB&I's goal is to improve return selection, identify issues representing the risk of non-compliance, and make the greatest use of limited resources.

This page provides links which are helpful for large to mid-size businesses with assets equal to or greater than $10 million

New guidance for tax year beginning in 2023 for Schedule K-2 (Form 8865).

Updated guidance for tax year beginning in 2023 Instructions for Form 7213.