Recommended by IRS

Understanding your IRS notice or letter

Get a letter or notice from the IRS? This page will help you understand what it means, and how to respond.

Frequently asked questions about applying for tax exemption

Information on the application process for tax-exempt organizations
General Information
Charities and Nonprofits

ITIN Guidance for foreign property buyers sellers

Foreign buyers and/or sellers of U.S. real property interests need identifying numbers to obtain reduced withholding or pay tax. Here’s guidance for those who need to request ITINs (Individual Taxpayer Identification Numbers).
General Information
Nonresidents

Instructions for requesting copy of fraudulent returns

Instructions for identity theft victims to obtain the fraudulent tax return using their names and SSNs as primary or secondary filers.
General Information
Individuals

Retirement plans frequently asked questions (FAQs)

General information about subjects of interest to retirement plans
General Information
Administrators

S corporation ESOP guidance

Guidance and other useful information to assist in understanding issues that may exist with S corporation ESOPs.
General Information
Administrators

Life cycle of a labor organization

The life cycle of a labor organization, includes filing information returns and for tax-exempt status, and updating its mission and purpose.
General Information
Charities and Nonprofits

Pre-approved IRAs

Information about prototype and model IRAs.
General Information
Administrators

Charity and nonprofit audits: Closing agreements

Closing agreement process for tax-exempt organizations.
General Information
Charities and Nonprofits

Reasonable cause for failure to file or pay tax: Organization fails to establish public charity status

113a: Reasonable cause for failure to file or pay tax
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements: Form 990, Schedules A and B - Organization may be publicly supported under one of two tests

Form 990 Schedule A: Organization May Be Publicly Supported Charity Under Either of Two Tests
General Information
Charities and Nonprofits