Found 511 Matching Items; Displaying 41 - 50.
Some tax considerations for people who are separating or divorcing
Tax Tip 2022-92, June 15, 2022 — When people go through a legal separation or divorce, the change in their relationship status also affects their tax situation. The IRS considers a couple married for filing purposes until they get a final decree of divorce or separate maintenance.
General Information
Individuals
Giving Tuesday is coming; now is a good time to review tax benefits for charitable giving
Tax Tip 2022-175, November 15, 2022 — The Tuesday after Thanksgiving marks Giving Tuesday when many people choose to make charitable donations. People making charitable donations for Giving Tuesday, or at any time during the year, should review whether their gift is tax-deductible.
General Information
Individuals
About Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies
Form 1120-RIC is used to report an annual return of tax payable on or before the 15th day of the 3rd month following the close of company's taxable year. Used with Form 2439. Regulated investment companies (RIC) use this form to report their income, gains, losses, deductions, credits, and to figure their income tax liability.
General Information
Amended EIP Return
Taxpayers who used the Non-Filers: Enter Payment Info Here tool to register for an Economic Impact Payment and need to file a 2019 tax return must file a paper 2019 Form 1040 or 1040-SR tax return by mail with “Amended EIP Return” written at the top and pay tax owed by July 15.
General Information
FATCA IDES resources and support information
The IDES enrollment process may differ based on the Intergovernmental Agreement . You need to get a digital certificate from an IRS approved certificate authority before you can enroll. Digital certificates binds digital information to physical identities and provide non-repudiation and data integrity. IDES stores your public key and related digital certificate.
General Information
Corporations
Federal Payment Levy Program
Certain federal payments (OPM, SSA, federal employee salaries, and federal employee travel) disbursed by the Department of the Treasury, Bureau of Fiscal Service (BFS) may be subject to a 15 percent levy through the Federal Payment Levy Program (FPLP) to pay your delinquent tax debt. Find out your appeal rights and how to resolve any dispute.
General Information
Small Businesses
Election for married couples unincorporated businesses
For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a "qualified joint venture", whose only members are a married couple filing a joint return, can elect not to be treated as a partnership for Federal tax purposes.
General Information
Small Businesses
Taxpayers have the right to pay no more than the correct amount of tax
Tax Tip 2024-33, April 15, 2024 — The IRS works hard to make sure taxpayers pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly. This is one of 10 basic rights known collectively as the Taxpayer Bill of Rights.
General Information
Individuals
Exempt organizations: Employment tax resources
Employment tax resources for tax-exempt organizations.
General Information
Charities and Nonprofits
My organization needs to file a tax return
My organization needs to file a tax return.
General Information
Governments