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FAQs about the New Tax Rules for Executors

Information about Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, including recent updates, related forms and instructions on how to file. A buyer or other transferee of a U.S. real property interest, and a corporation, qualified investment entity, or fiduciary that is required to withhold tax, file this form to report and transmit the amount withheld.

File Form 1099-LS if you are the acquirer of a life insurance contract, or any interest in a life insurance contract, in a reportable policy sale. See the Instructions for Form 1009-LS for complete filing requirements.

Information for tax-exempt organizations that believe their status was automatically revoked in error.

Understand the differences in withholding federal income tax on scholarships, fellowships and grants paid to U.S. citizens and resident aliens.

Definition of Exempt Function Income of Tax-Exempt Social Clubs

Information about Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent updates, related forms and instructions on how to file. Submit Form W-8 BEN when requested by the withholding agent or payer.

Information about reporting carrier tickets and cut-off dates in ExSTARS.

Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).

Listing of Memorandum of Understanding between Indian Tribal Governments and various internal and external stakeholders.