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Provides updated instructions for partnerships required to provide information to partners who must calculate their corporate alternative minimum tax.

Changes have been made to the December 2023 revision of Form SS-4, Application for Employer Identification Number. The line 14 election to file Form 944 instead of Form 941 has been reinstated.

Country-by-country reporting guidance

Definition of excess business holdings under Code section 4943.

Streamlined Filing Compliance Procedures for U.S. Taxpayers Residing Outside the United States Frequently Asked Questions and Answers

You received this notice because you owe the IRS money on your recently filed tax return. Your address of record is in a federally declared disaster area and your due date to pay has been postponed.

Sample template for use by childcare providers

The Achieving a Better Life Experience (ABLE) Act permits a state to establish and maintain a new type of tax-advantaged savings program (under Section 529A of the Internal Revenue Code) for a qualified disabled person.

The Individual Taxpayer Burden Survey is an important project that can benefit you and millions of other taxpayers. We hear from taxpayers that preparing and filing tax returns are time consuming and expensive. We are conducting a survey of randomly selected taxpayers to learn more about those costs.

The Individual Taxpayer Amended Return Burden Survey is an important project that can benefit you and millions of other taxpayers. We've heard from taxpayers that amending an already-filed federal income tax return is time consuming and expensive. We are conducting a survey of randomly selected taxpayers to learn more about those costs.