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Separation of liability can relieve you from paying your spouse's share of understated taxes from a joint tax return if you are no longer married or living together.

Procedural requirements to secure a transfer certificate for decedents who are non-resident U.S. citizens.

Find tax information for corporations including compliance, filing requirements, the examination process, FATCA, uncertain tax positions and e-file.

obÌåÓý Do I Apply for Professional Employer Organization Certification? - Responsible Individual Personal Attestation

There are some differences between a reporting agent authorized under Form 8655, Reporting Agent Authorization and an agent appointed using Form 2678, Employer/Payer Appointment of Agent.

Review Affordable Care Act (ACA) tax provisions for individuals, families employers and organizations.

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).

FS-2024-22, June 2024 ¡ª This fact sheet provides answers to frequently asked questions related to educational assistance programs under section 127 of the Internal Revenue Code. a section 127 educational assistance program.

Memorandum for EXSTARS information providers.

Tax year 2024 directions for partnerships required to e-file