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Tax Tip 2023-93, July 24, 2023 ¡ª Businesses and tax-exempt organizations should watch out for telltale signs of misleading claims involving the Employee Retention Credit. Scammers and unscrupulous promoters continue to run aggressive broadcast advertising, direct mail solicitations and online promotions for the credit.

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has attached the required user fee.

Definitely Determinable Benefits

A retirement plan administrator should take reasonable steps to evaluate whether incoming rollover contributions meet the requirements.

FAQs related to the collection due process (CDP).

FS-2023-21, Sept. 2023 ¡ª The Inflation Reduction Act provides for an increase to the energy investment credit (under Internal Revenue Code Section 48) for qualifying solar and wind facilities benefitting certain low-income communities.

Site map of content on the Charities and Nonprofits Pages of IRS.gov designed to make it easier for users to navigate Exempt Organization resources.

Securely upload Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization.

Some types of penalties are eligible for penalty relief, including the penalties for failure to file or pay on time, or for the failure to deposit certain business taxes as required. You may qualify for relief from penalties if you made an effort to comply with the requirements of the law, but, due to circumstances beyond your control, were unable to meet your tax obligations.

The Employee Plans Compliance Unit (EPCU) helps plan sponsors, administrators and trustees comply with tax law. Find current and past projects.