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U.S. citizens and U.S. residents sometimes need certification of U.S. residency for purposes of claiming a tax treaty benefit or a reduction of VAT tax with a foreign country. Such persons should file Form 8802 with the IRS to obtain such certification of residency.

EP Determination Application Processing Changes - Effective Dates by Form Type

An information return penalty may apply if you don't file information returns or provide payee statements on time. We mail you Notice 972CG if you owe a penalty and charge monthly interest until you pay the amount in full.

Information about Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms, and instructions on how to file. Form 706 is used to figure the estate tax imposed by Chapter 11, and compute the GST tax imposed by Chapter 13 on direct skips.

Understand the time limit the IRS can assess tax for a specific tax year.

obÌåÓý to contact us: Services provided for Indian tribal governments.

Topic No. 206, Dishonored Payments

173 - Percentage test - employer-related educational loan programs

Find resources for drafting or amending retirement plan language to address law changes.

FS-2021-08, April 2021 ¡ª The American Rescue Plan Act of 2021 suspends the requirement that taxpayers increase their tax liability by all or a portion of their excess advance payments of the Premium Tax Credit (excess APTC) for tax year 2020.