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Frequently asked questions about the prevailing wage and apprenticeship under the Inflation Reduction Act
The Inflation Reduction Act of 2022 (IRA) amended and enacted various clean energy tax incentives that provide increased credit or deduction amounts if certain prevailing wage and registered apprenticeship requirements are met. Treasury and the IRS published final regulations on June 25, 2024, providing rules and definitions for taxpayers seeking to satisfy the prevailing wage and apprenticeship requirements. These frequently asked questions and answers are based on the final regulations.
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Individuals, Businesses, Tax Professionals
Mortgage & interest expense for individuals with partnership interests Form 1116 and Sch. K-3 - YouTube video text script
Mortgage & interest expense for individuals with partnership interests Form 1116 and Sch. K-3 - YouTube video text script
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Tax Professionals
Deferral of employment tax deposits and payments through December 31, 2020
The Coronavirus, Aid, Relief and Economic Security Act (CARES Act) allows employers to defer the deposit and payment of the employer's share of Social Security taxes and self-employed individuals to defer payment of certain self-employment taxes. These FAQs address specific issues related to the deferral of deposit and payment of these employment taxes, as well as coordination with the credits for paid leave under sections 7001 and 7003 of the Families First Coronavirus Response Act (FFCRA) and the employee retention credit under section 2301 of the CARES Act. These FAQs will continue to be updated to address additional questions as appropriate.
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Rehabilitation Credit (historic preservation) FAQs
Frequently asked questions (FAQs) prepared in response to inquiries that have been presented to the IRS, intended to provide a basic understanding and awareness of the Rehabilitation Credit.
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Small Businesses
IRS Form 8300 reference guide
This guide is provided to educate and assist U.S. persons who have the obligation to file Form 8300; and for the tax professionals who prepare and file Form 8300 on behalf of their clients. The guide also supports IRS examiners in their efforts to consistently and fairly administer the Form 8300 examination and penalty programs.
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Small Businesses
Certified professional employer organization help
Certified professional employer organization help frequently asked questions
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Small Businesses
The Truth About Frivolous Arguments — Section I (A to C)
"The Truth About Frivolous Tax Arguments" addresses frivolous tax arguments in general. This document was updated March 2022.
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