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Issue snapshot about requirement to spend available project proceeds of qualified tax credit bonds within 3 years of date of issuance.

FS-2024-25, July 2024 ¡ª This fact sheet provides answers to frequently asked questions related to ¡ì 45Z of the Internal Revenue Code.

The Underpayment of Estimated Tax by Individuals Penalty applies to individuals, estates and trusts if you don't pay enough estimated tax on your income or you pay it late. The penalty may apply even if we owe you a refund.

Typical information document request used in exempt organization audit.

obÌåÓý to find out if the IRS has received your submission and check its status.

You have been selected as part of a small group of people to share your experiences with completing the Form 706, Estate Transfer Tax Return. Your participation is a unique opportunity to help policymakers in Congress understand the real impact of tax laws on the time and money it takes to do your taxes.

The Retirement Plan Burden Survey is an important project that can benefit the administration of your retirement plan and other plans as well. We hear from taxpayers that the annual Form 5500 series reporting requirements are time consuming and expensive. We are conducting a survey of randomly selected retirement plans to learn more about those costs.

The Employer Reporting Burden Survey is an important project that can benefit all employers. We are conducting a survey of randomly selected employers to learn more about those costs. Your answers will help us estimate the amount of time and money all employers spend on employment tax return and wage statement activities. We also use this information to learn how to reduce employer reporting tax compliance burden. All information provided will be used for research purposes only and participation is voluntary.

The Business Compliance Burden Survey is an important project that can benefit you and millions of other taxpayers.

Information about About Form 5310, Application for Determination for Terminating Plan, including recent updates, related forms and instructions on how to file. Form 5310 is used by sponsors or administrators of pension, profit-sharing, or other deferred compensation plans to ask the IRS to make a determination on the plan's qualification status at the time of the plan's termination.