Found 248 Matching Items; Displaying 181 - 190.
Employee plans - Learn, educate, self-correct, enforce - Form 5500 plan terminations without a Form 5310 filing
We examined 47 Form 5500 returns to obtain a snapshot view of qualified plans where the Form 5500 reflected that the plan had terminated, yet the IRS had no record that a Form 5310, Application for Determination Upon Termination, had been submitted.
General Information
Administrators
2021 Recovery Rebate Credit — Topic H: Correcting issues after the 2021 tax return is filed
FAQs about correcting issues with RRC after filing a 2021 tax return.
General Information
Individuals, Tax Professionals
Employee Plans voluntary closing agreements
Retirement plan sponsors can submit voluntary closing agreement requests to the IRS Employee Plans Voluntary Compliance function.
General Information
Administrators
IRS updates frequently asked questions related to wrongful incarceration
FS-2023-26, Nov. 2023 — These FAQs update question 9 to provide that a United States military service member who is a wrongfully incarcerated individual and who receives back pay following the reversal of a court martial conviction may not exclude the payments under section 139F if the payments are merely the restoration of pay and allowances to which the service member is entitled under the law.
General Information
Military, Individuals, Tax Professionals
IRS announces tax relief for victims of severe winter storms, flooding, and mudslides in California
CA-2023-01, Jan. 10, 2023 — Victims of severe winter storms, flooding, and mudslides in California beginning Jan. 8, 2023, now have until May 15, 2023, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.
News
News Media, Individuals, Tax Professionals, Businesses
Legal advice issued by field attorneys: 2012-2013
These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.
Legal Guidance (Authoritative)
Tax Professionals
Don’t be an easy mark: What every tax pro should know about identity theft
Tax Tip 2022-135, September 1, 2022 — It can be a challenge to stay ahead of identity thieves. These criminals are tech and tax savvy, and they like to target tax pros. They can either trick or hack their way into tax professionals' computer systems to access client data.
General Information
Tax Professionals
SOI Tax Stats - IRS Data Books: 2003 - 2001
Look here for the 2001 - 2003 IRS Data Books (Publications 55B), with links to the 1995 to 2000 IRS Data Books. The tables shown in these publications contain statistics for IRS collections and refunds, as well as number of returns. There's also information on examination activities, taxpayer assistance, chief counsel, appeals, criminal investigation, and more.
About IRS
Tax Professionals
Voluntary Correction Program – General Description
General description of the IRS Voluntary Correction Program (VCP) for retirement plans.
General Information
Administrators
National Tax Security Awareness Week, Day 4: Security Summit warns tax pros that pandemic adds to data-theft risks; offers tips and outlines common scams
IR-2021-239, December 2, 2021 — The Internal Revenue Service, state tax agencies and the nation’s tax industry today warned tax professionals that they face additional security risks from cybercriminals seeking to use the pandemic and phishing scams to steal sensitive client information.
News
News Media, Tax Professionals, Individuals, Businesses