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Frequently asked questions provides information on the offer process from submission to closure.

Get information about Simplified Employee Pension plans (SEPs). If you own a business, learn how you can establish a SEP for your employees.

Plan operational elements that need to be handled by employers who have established 401(k) plans.

Frequently asked questions regarding hardship distributions.

Get answers to frequently asked questions (FAQs) about bankruptcy and taxes.

A competent authority arrangement is a bilateral agreement between the United States and the treaty partner to clarify or interpret treaty provisions.

Frequently asked questions about the 2021 Child Tax Credit and Advance Child Tax Credit Payments: Reconciling Your Advance Child Tax Credit Payments on Your 2021 Tax Return

Fraternal organizations have been exempt from federal income tax since the enactment of the Revenue Act of 1913. Though the general exemption requirements have remained unchanged, over time additional guidance has established how to evaluate Section 501(c)(8) fraternal organizations¡¯ benefits. This issue snapshot reviews what to consider when determining if benefits comply with Section 501(c)(8)(B).

Acceptance agents - Tennessee

Defines final property regulations, who the tangible property regulations apply to and the important aspects of the final regulations. The procedures by which a taxpayer may obtain the automatic consent of the Commissioner of Internal Revenue to change to the methods of accounting.