Equitable relief

You may be eligible for equitable relief if your spouse understated or underpaid taxes due on your joint tax return and it would be unfair to hold you responsible.
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Small Businesses

Transcript services for individuals - FAQs

Find answers to frequently asked questions about the IRS Get Transcript Online or by Mail.
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Individuals

What's new — Estate and gift tax

Find the latest information and guidance on filing estate and gift tax.
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Small Businesses

Accepting late rollover contributions

Accepting Late Rollover Contributions
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Administrators

Section 144 - Small issue bond defined: $10,000,000 limit; manufacturing facility

Small Issue Bond Defined, $10,000,000 Limit, Manufacturing Facility
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Bond Professional

Tax year 2021/filing season 2022 Child Tax Credit frequently asked questions — Topic C: Reconciling advance Child Tax Credit payments and claiming the 2021 Child Tax Credit on your 2021 tax return

Tax Year 2021/Filing Season 2022 Child Tax Credit Frequently Asked Questions about Reconciling Advance Child Tax Credit Payments and Claiming the 2021 Child Tax Credit on Your 2021 Tax Return
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Individuals, Parents

LB&I not currently active campaigns

Large Business and International compliance campaigns in a not currently active status.
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Tax preparer penalties

Get details on the penalties and fees we assess for tax preparers who fail to follow the tax laws, rules and regulations.
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2021 Recovery Rebate Credit — Topic A: General Information

General Information about claiming the Recovery Rebate Credit.
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Individuals

EP Examination Process Guide - Section 10 Puerto Rico Compliance Puerto Rico Facts

EP Examination Process Guide - Puerto Rico Facts
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Administrators