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

EP Examination Process Guide - Puerto Rico Facts
General Information
Administrators

Final payment exemption

This page discusses how the final payment of compensation for independent personal services may be wholly or partially exempt from withholding at the statutory rate.
General Information
Nonresidents

Self-Correction Program (SCP) FAQs

Insights into the Self-Correction Program (SCP) set forth by the Employee Plans Compliance Resolution System (EPCRS).
General Information
Administrators

Preparer tax identification number information for employee plans professionals

Many EP forms do not require a preparer tax identification number.
General Information
Administrators

Understanding your CP53C notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. We’re researching your account for the next steps.
General Information
Individuals

Published guidance

Tax-Exempt Bond's published guidance on revenue procedures and rulings, Treasury regulations, bond notices.
General Information
Bond Professional

Reliance by grantors on public charity status of grantees

Discussion of circumstances under which a private foundation can rely on the public charity status of grant recipients, and not exercise expenditure responsibility.
General Information
Charities and Nonprofits

IRS ends unannounced revenue officer visits to taxpayers

Tax Tip 2023-98, Aug. 3, 2023 — The IRS has ended most unannounced visits to taxpayers by revenue officers.
General Information
Individuals, Businesses, Charities and Nonprofits, Governments, Tax Professionals

Recent EP published guidance

Guidance published by IRS related to retirement plans.
General Information
Administrators

Audit Techniques Guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Substantiation and Recordkeeping

This Audit Techniques Guide (“ATG”) sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.
General Information
Large Businesses