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Filing tips, notices, updates of filing requirements, and other helpful material to assist you in preparing your Form 5500 (Form 5500-EZ).

U.S. persons and their tax return preparers should be aware that U.S. persons who create a foreign trust, or have transactions with a foreign trust, can have both U.S. income tax consequences, as well as information reporting requirements. Failure to satisfy the information reporting requirements can result in significant penalties, as well as an extended time to assess any tax imposed with respect to the period to which the information relates.

Requirements for maintaining certification as a CPEO

Explanation of Section 6038D Temporary and Proposed Regulations

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.

Information and guidance for users of specific assistive technologies on the access and use of IRS.gov site.

This guide provides guidance on the handling and evaluation of research credit claims.

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Overview of Notice 2016-16, providing guidance on mid-year changes to safe harbor plans and safe harbor notices that do not violate the safe harbor rules merely by being a mid-year change.

FAQs about correcting issues with RRC after filing a 2021 tax return.