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TECHNICAL EXPLANATION OF THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE KINGDOM OF MOROCCO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

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Find out what a deceased person¡¯s information you can request from the IRS and how to show proof you¡¯re authorized to receive it.

Review and subscribe to the Exempt Organizations Update, a free IRS newsletter for tax professionals and representatives of tax-exempt organizations.?

Find answers to questions about how to claim the credits for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses.

Information about Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent, including recent updates, related forms and instructions on how to file.

Topic No. 356 Decedents

An alternative means for certain former U.S. citizens to satisfy their tax compliance certification process upon expatriation from the U.S.

Information about Form 712, Life Insurance Statement, including recent updates, related forms, and instructions on how to file. Form 712 is filed by executors with Form 706, 706-NA, or 709 for insurance policy or premium amounts.

Information about Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, including recent updates, related forms and instructions on how to file. Use this form to provide shareholders the amount of undistributed long-term capital gains.