Topic no. 301, When, how and where to file

Topic No. 301, When, ob体育, and Where to File
Tax Topics

Deep discount effect on exempt facility bonds compliance

"Deep Discount": Effect on Exempt Facility Bonds Compliance
General Information

First quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the first quarter.
General Information
Small Businesses

Issue snapshot - Qualification requirements for non-electing church plans under IRC Section 401(a)

A plan that meets the definition of a church plan in IRC Section 414(e) is exempt from certain requirements imposed on other tax-qualified retirement plans under the Internal Revenue Code (IRC). ob体育ever, a church plan sponsor can elect under IRC Section 410(d) to have the plan treated as though it were not an exempt church plan. Plans for which no IRC Section 410(d) election was made are known as “non-electing church plans.”
General Information

Exempt organizations annual reporting requirements - Form 990, Part VIII-IX and Schedule D (financial information)

Insights into the financial reporting sections of the annual return filed by most tax-exempt organizations
General Information
Charities and Nonprofits

Taxpayer identification numbers (TIN)

Review the various ?taxpayer identification numbers (TIN) the IRS uses to administer tax laws. Find the TIN you need and how to get it.
General Information
Nonresidents

Questions and answers on employer shared responsibility provisions under the Affordable Care Act

Find answers to commonly asked questions about employer shared responsibility provisions under the Affordable Care Act (ACA).
General Information
Businesses

Topic no. 429, Traders in securities (information for Form 1040 or 1040-SR filers)

Topic No. 429, Traders in Securities (Information for Form 1040 Filers)
Tax Topics

Depreciable golf course land improvements and the impact of Rev. Rul. 2001-60

Field Directive on Depreciable golf course land improvements and the impact of Rev. Rul. 2001-60
General Information
Businesses

Second quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the second quarter.
General Information
Small Businesses