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Information about Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity, including recent updates, related forms and instructions on how to file. File this form to make a determination under Internal Revenue Code section 860(e)(4).

The following terms have special meanings with respect to U.S. Real Property Interest - FIRPTA.

Find IRS mailing addresses to file forms beginning with the number 1.

Find answers to basic questions about Form 8938, Statement of Specified Foreign Financial Assets.

Report business identity theft to the IRS if you think your business is a victim of fraud.

IRS refers taxpayer cases selected for audit that contain artwork to Appeals Art Appraisal Services for review by the Commissioner's Art Advisory Panel.

Steps to take after a disaster so taxpayers can reconstruct their records and prove loss of personal-use and business property.

Topic No. 404 Dividends

Discussion of homeowners' associations as exempt organizations under the Internal Revenue Code

FS-2023-26, Nov. 2023 ¡ª These FAQs update question 9 to provide that a United States military service member who is a wrongfully incarcerated individual and who receives back pay following the reversal of a court martial conviction may not exclude the payments under section 139F if the payments are merely the restoration of pay and allowances to which the service member is entitled under the law.