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Rules relating to filing Form 990-T

An overview of employment tax compliance for tax-exempt organizations.

New form will help organizations requesting determinations about exempt status or tax liability.

Tax rules applicable to certain estates with charitable beneficiaries.

Correct retirement plan mistakes and avoid disqualification using the IRS Employee Plans Compliance Resolution System or EPCRS.

FS-2023-02, Jan. 2023 ¡ª Taxpayers need to know their tax responsibilities, including if they¡¯re required to file a tax return. Generally, most U.S. citizens and permanent residents who work in the United States need to file a tax return if they make more than a certain amount for the year.

Links to helpful information about points of intersection between charitable organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Overview of federal tax law requirements for creating and operating a disaster relief charity.

IRS offers e-filing and payment options for employment tax returns of exempt organizations.

Tax Tip 2022-184, December 1, 2022 ¡ª Most people probably only think about tax credits and deductions when they¡¯re completing their tax return. obÌåÓýever, a little early planning can make for a smoother filing process. By familiarizing themselves now, taxpayers can have a clear understanding of which credits and deductions make sense for them and the records needed to show their eligibility.