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IRS Tax Tip 2022-126, August 17, 2022 ¡ª Picking up the pieces after a natural disaster can be challenging. Fire or flood may have destroyed personal and financial records, including records needed to recover disaster-related losses. People may need documentation for tax purposes, federal assistance programs or insurance claims.

Information about Publication 939, General Rule for Pensions and Annuities, including recent updates and related forms. Publication 939 explains how to determine the tax treatment of pension and annuity income under the General Rule.

Revenue Procedure 2005-39 sets out the circumstances under which facsimile signatures may be used on various employment tax forms.

Individuals who are U.S. resident aliens follow the same taxes requirements and claim the same deductions as U.S. citizens. Learn more.

Information about Form 8820, Orphan Drug Credit, including recent updates, related forms and instructions on how to file. Use this form to claim the orphan drug credit. The credit is 50% of qualified clinical testing expenses paid or incurred during the tax year.

Find tax filing and reporting information for U.S. citizens or resident aliens who reside and earn income overseas.

Search for business topics like employer tax identification number (EIN) information, with the A-Z Index. Search by business type or subject.

Informational posters, guides and toolkits to help people understand the new Inflations Reduction Act of 2022 tax credits.

This section defines FDAP income and discusses its tax treatment.

This section provides a discussion of the statute of limitations on tax exempt trusts, prohibited transactions, procedures used by the IRS when protecting a statute, and various publications about statutes.