About Form 1099-INT, Interest Income

Information about Form 1099-INT, Interest Income, including recent updates, related forms, and instructions on how to file. Form 1099-INT is used to report interest income.
General Information
Businesses

Topic no. 701, Sale of your home

Topic No. 701 Sale of Your Home
Tax Topics

Understanding your CP288 notice

CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).
General Information
Businesses

Topic no. 414, Rental income and expenses

Topic No. 414 Rental Income and Expenses
Tax Topics

Understanding Your CP290 Notice

CP290 tells you we approved your Electing Small Business Trust (ESBT) election.
General Information
Individuals

Employee Plans news

Retirement plan news for plan sponsors, participants and tax practitioners. View our current edition, browse the newsletter archive, or subscribe to future editions.
General Information
Administrators

Income modifications: Adjusted net income of private operating foundations

Income modifications allowed in calculating adjusted net income for purposes of qualification as an operating foundation.
General Information
Charities and Nonprofits

Special rules for certain foundations and trusts

Discussion of special rules for certain private foundations
General Information
Charities and Nonprofits

Summary of FATCA reporting for U.S taxpayers

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).
General Information
Corporations

Topic no. 415, Renting residential and vacation property

Topic No. 415 Renting Residential and Vacation Property
Tax Topics