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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.

Determining the Amount of Allocable Qualified Health Plan Expenses FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

Archive of web versions of the commissioner¡¯s comments, statements and remarks.

Find answers to questions about how to determine the amount of qualified sick leave wages credit for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses.

FATCA filing requirements of certain foreign financial institutions (FFIs). If you are required to report an account that is a U.S. account under chapter 4 of the Code (chapter 4), you may be eligible to elect to report the account on Form(s) 1099 instead of on Form 8966, ¡°FATCA Report.¡±

IRS Income Verification Express Service (IVES) questions and answers

Abusive Trust Tax Evasion Schemes - Special Types of Trusts

U.S. Citizens Performing Services in Foreign and International Airspace

Part III ¨C Administrative, Procedural and Miscellaneous Abusive Roth IRA Transactions Notice 2004-8

Common retirement plan terms