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Information about Form 1065, U.S. Return of Partnership Income, including recent updates, related forms and instructions on how to file. Form 1065 is used to report the income of every domestic partnership and every foreign partnership doing business in the U.S. or getting income from U.S. sources.

We are contacting you to ensure you¡¯re meeting your deposit requirements based on a decrease in your current quarter federal tax deposit (FTD) payments or the assessment of penalties for late federal tax payments.

FS-2023-03, Jan. 2023 ¡ª Some businesses and other payers withhold money from payments they made to certain people to satisfy backup withholding. These entities should remember their upcoming filing deadlines.

Find information and forms for reporting and depositing employment taxes and withholding.

Information to assist reporting agents. Includes process, system, and other information to avoid common mistakes.

Tax Tip 2023-114, Sept. 25, 2023 ¡ª Employers that offer educational assistance programs can also use those programs to help pay their employees¡¯ student loans.

Intangible Property is property that has value but cannot be seen or touched. It includes things such as: goodwill, business books and records, a patent, a license, and a covenant not to compete.

Review the definition of an independent contractor and related tax obligations.

Tax Tip 2024-68, Aug. 7, 2024 ¡ª An educational assistance program is an employer¡¯s written plan to provide employees with undergraduate or graduate-level educational assistance. These programs allow employers to pay student loan debt and other education expenses tax-free.

There are generally two categories of statutory nonemployees: direct sellers and licensed real estate agents. They are treated as self-employed for all federal tax purposes, including income and employment taxes.