Pre-Filing Agreement likely suitable issues and documentation

Provides a nonexclusive list of suitable issues and initial documentation that must be readily available upon acceptance into the Pre-Filing Agreement program.
General Information
Corporations

Texas tax workshops, meetings and seminars

Workshops, meetings and seminars in the state of Texas.
General Information
Small Businesses

Frequently asked questions about the second Employee Retention Credit Voluntary Disclosure Program

Frequently asked questions about the second Employee Retention Credit Voluntary Disclosure Program. The second Employee Retention Credit Voluntary Disclosure Program (ERC-VDP) lets employers pay back ineligible Employee Retention Credits at a discounted rate.
General Information
Businesses

Third quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the third quarter.
General Information
Small Businesses

Fourth quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the fourth quarter.
General Information
Small Businesses

New IRS, Treasury guidance focuses on “basis shifting” transactions used by partnerships

FS-2024-21, June 17, 2024 — The Department of the Treasury and the Internal Revenue Service today issued guidance on the inappropriate use of partnership rules to inflate the basis of the underlying assets without causing any meaningful change to the economics of their business.
General Information
Businesses

Cover sheet to update 2014 instructions to Form 1042-S

The instructions provided below in this update are intended to supplement and, if indicated, replace the specified sections of the 2014 Form 1042-S instructions.
General Information
Corporations

Cannabis industry frequently asked questions

Frequently asked tax questions for taxpayers in the cannabis industry and marijuana businesses.
General Information
Small Businesses

Comparison of Form 8938 and FBAR requirements

Review a chart comparing the foreign asset types and filing requirements for Form 8938 and the Foreign Bank and Financial Accounts (FBAR) form.
General Information
Large Businesses

Business Tax Account now available for Corporate Designated Officials; Income Verification Express Service open to designated officials and sole proprietors

FS-2024-31, December 2024 — The Internal Revenue Service continues to open its Business Tax Account (BTA) to a growing number of business taxpayers, expanding the useful features available.
General Information
Businesses