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Taxpayers who have identified the need to file delinquent international information returns who are not under a civil examination or a criminal investigation by the IRS and have not already been contacted by the IRS about the delinquent information returns should file the delinquent information returns through normal filing procedures.

File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund.

Listing of annual competent authority statistics 2011-2015. Competent authority statistics for 2016 onward are reported as part of the OECD¡¯s MAP statistics framework coming out of BEPS Action 14.

This section offers information on the United States Department of Agriculture (USDA) Conservation Reserve Program (CRP) and the proper reporting of annual rental payments.

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The final stage in the life cycle of a social welfare organization described in Code section 501(c)(4).

Can a charity assist businesses affected by a disaster?

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This page describes how if you cannot reliably associate a payment with valid documentation, that you must apply certain presumption rules or you may be liable for tax, interest, and penalties.

The IRS is now offering critical information in multiple languages. Select from the languages below to view the available information.