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This guide is provided to educate and assist U.S. persons who have the obligation to file Form 8300; and for the tax professionals who prepare and file Form 8300 on behalf of their clients. The guide also supports IRS examiners in their efforts to consistently and fairly administer the Form 8300 examination and penalty programs.

California state links

Maryland state links

Information about Form 7205, Energy Efficient Commercial Buildings Deduction, including recent updates, related forms, and instructions on how to file. Form 7205 is used by qualified business entities and individuals to calculate and claim the deduction under section 179D for qualifying energy efficient commercial building property placed in service during the tax year; identify yourself as a designer or the building owner; provide information on the person performing the certification; and provide information on the person completing the allocation.

Information about Form 8288-C, Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests, including recent updates, related forms and instructions on how to file. Form 8288-C is used with Form 8288 to report certain information about the transaction and the seller.

Idaho Tax Practitioner Institute Classes

Housing and utilities allowable expenses for Virginia.

IRS FFI List FAQs - FFI List Fields; FFI List; Downloading; Searching; Legal Entity Name; XML/CSV Files

Get information on how the estate tax may apply to your taxable estate at your death.

Access the IRS Link and Learn tool, IRS videos and other training and resources to?help you learn about business taxes on your own time and at your own pace.