Expanded Self Correction Program - EPCRS Rev. Proc. 2019-19

The IRS Employee Plans Compliance Resolution System (EPCRS) permits any size business or organization that sponsors a retirement plan (including SEP and SIMPLE IRA plans) to identify and correct many failures they find.
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About Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts

Information about Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts, including recent updates, related forms and instructions on how to file. An Alaska Native Settlement Trust (ANST) may elect under Internal Revenue Code section 646 to have the special income tax treatment of that section apply to the trust and its beneficiaries.
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Information document request exempt organizations audit

Typical information document request used in exempt organization audit.
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Reporting by hospitals

Form 990 Schedule A: Reporting by Hospitals
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Charities and Nonprofits

Rental income and expenses - Real estate tax tips

Find out when you're required to report rental income and expenses on your property.
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Small Businesses

Form bank — Withholding-related forms

Withholding related forms and instructions.
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Businesses

Exempt function income of tax-exempt social clubs: Set-asides

UBIT treatment of social club income set-aside for exempt purposes.
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Charities and Nonprofits

About Form 8586, Low-Income Housing Credit

Information about Form 8586, Low-Income Housing Credit, including recent updates, related forms and instructions on how to file. This form is used by owners of qualified residential rental buildings in low-income housing projects to figure the amount of their low-income housing credit, a component of the general business credit.
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Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: Constitutional considerations

Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Constitutional Considerations
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Charities and Nonprofits

Automatic exemption revocation for nonfiling: effect on state rights and obligations

Will automatic revocation affect an organization’s status in the states in which it conducts activities or solicits contributions?
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Charities and Nonprofits