U.S. taxpayers residing in the United States

U.S. taxpayers residing in the United States -- Streamlined domestic offshore procedures
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Nonresidents

IRC 166 LB&I Directive Related to Partial Worthlessness Deduction for Eligible Securities Reported by Insurance Companies 1

LB&I Commissioner guidance concerning proper application of I.R.C. §166 as relates to partial worthlessness deduction for eligible securities reported by insurance companies.
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Corporations

Format for applications

Use Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
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Nonresidents

Requirements for filing Form 8886 - Questions and answers

Questions and answer document supporting filing instructions for Form 8886 - Reportable Transaction Disclosure Statement.
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Corporations

Report of Foreign Bank and Financial Accounts (FBAR)

You may be required to report yearly to the IRS foreign bank and financial accounts (FBAR) exceeding certain thresholds.?
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Small Businesses

Exempt organizations Treasury regulations

Digest of Treasury Regulations on issues of interest to tax-exempt organizations.
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Charities and Nonprofits

International issues affecting retirement plans

International Issues Affecting Retirement Plans
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Administrators

Independent Office of Appeals customer satisfaction surveys

The Independent Office of Appeals (Appeals) conducts yearly surveys of customer satisfaction. The surveys are conducted online by an independent, third-party market survey vendor. Beginning in November 2021, Appeals offered every taxpayer and representative who has had a case heard in Appeals an opportunity to participate in the online survey. Information about the survey is included with all final closing letters.
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Forms for corporations

Get a list of IRS forms for corporations.
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Small Businesses

Unrelated business income from debt-financed property under IRC Section 514

Unrelated Business Income From Debt-Finance Property Under IRC Section 514
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