Child Tax Credit

The Child Tax Credit is a tax break you can take for qualifying children. Learn who qualifies and how to claim this credit.
General Information
Individuals, Parents

Exempt Organizations Annual Reporting Requirements Foreign Activities Payments to US Citizens Living Abroad

Form 990 Schedule F - Foreign Activities - Payments to U.S. Citizens Living Abroad
General Information
Small Businesses

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: "Facts and circumstances" public support test

Form 990 Schedule A: "Facts and Circumstances" Public Support Test
General Information
Charities and Nonprofits

Submission processing center street addresses for private delivery service (PDS)

Find IRS addresses for private delivery of tax returns, extensions and payments.
General Information
Individuals

Private foundation taxable expenditures: Taxable expenditures defined

Definition of taxable expenditures under Code section 4945.
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Filing procedures: Change in accounting period

Changen in accounting period - 990 series returns
General Information
Charities and Nonprofits

Kyrgyzstan - Tax treaty documents

Kyrgyzstan - Tax treaty documents
General Information
Large Businesses

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: speaking as noncandidate

Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Speaking as Non-Candidate
General Information
Charities and Nonprofits

About Form 1099-K, Payment Card and Third Party Network Transactions

Information about Form 1099-K, Payment Card and Third Party Network Transactions, including recent updates, related forms, and instructions on how to file. A payment settlement entity must file Form 1099-K for payments made in settlement of reportable payment transactions for each calendar year.
General Information
Businesses

About Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property)

Form 8282 is used by donee organizations to report information to IRS about dispositions of certain charitable deduction property made within three years after the donor contributed the property. Donee organizations use this form to report information to the IRS and donors about dispositions of certain charitable deduction property made within three years after the donor contributed the property.
General Information