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Frequently asked questions about the second Employee Retention Credit Voluntary Disclosure Program. The second Employee Retention Credit Voluntary Disclosure Program (ERC-VDP) lets employers pay back ineligible Employee Retention Credits at a discounted rate.

Here in Tax-Exempt and Government Entities (TE/GE), we protect the public interest by applying the tax law with integrity and fairness to all.

The IRS is extending the last day of the initial remedial amendment period for Section 403(b) plans from March 31, 2020, to June 30, 2020. Plan sponsors now have until June 30, 2020, to update their pre-approved and individually designed 403(b) plan documents.

Discussion of entities eligible to receive deductible charitable contributions that are generally not listed in Publication 78

Tax Tip 2024-46, May 7, 2024 ¡ª Every taxpayer has fundamental rights when working with the IRS. Collectively their rights are known as the Taxpayer Bill of Rights. One of these is the right to challenge the IRS's position and be heard.

Tax Tip 2025-20, March 25, 2025 ¡ª Taxpayers should make sure they have all their documents before filing a federal tax return.

ACA Tax Provisions - Miscellaneous Provisions

Education credits like the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC) can help with the cost of higher education. See if you qualify.

Rev. Proc. 2013-30 facilitates the grant of relief to certain late-filing entities. The information contained on this page explains the general rules to obtain that relief.

Frequently asked questions about the Advance Child Tax Credit Payments in 2021 ¡ª Topic A: General Information