Reducing private foundation excess business holdings: Additional time to dispose of large gifts or bequests

Discussion of procedure for receiving additional time to dispose of certain excess business holdings under Code section 4943.
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Filing procedures: Attachments

Exempt Organization Annual Return Requirements: Attachments
General Information
Charities and Nonprofits

Life cycle of a public charity - Applying to the IRS

The second phrase in the life cycle of a public charity. To apply for exemption, an organization should obtain and complete the required forms and applications.
General Information
Charities and Nonprofits

Tax Exempt and Government Entities interim guidance and directives

Tax Exempt and Governments Entities Division administrative guidance to their examiners regarding internal operations.
General Information
Governments

Individual tax filing

Filing Form 1040 federal income tax return—deadline, free filing options, how to file, extensions, transcripts, IP PIN.
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Individuals

The Centralized Authorization File (CAF) - Authorization rules

Tax Professionals can find CAF resources such as Contact Information, FAQs, News, and Products.
General Information
Small Businesses

Processing status for tax forms

Find our current processing status and what to expect for the tax form types listed below.
General Information
Individuals, Businesses

Understanding Your CP120 Notice

You filed a tax-exempt return, but our records don't show you are tax-exempt.
General Information
Individuals

Retirement plans FAQs regarding plan language issues for GUST and EGTRRA

Insights into available guidance and requirements for making changes.
General Information
Administrators

Individual taxpayer identification number (ITIN)

An ITIN is a 9-digit number the IRS issues if you need a U.S. taxpayer identification number for federal tax purposes, but you aren’t eligible for a Social Security number (SSN). Find if you need one and how to apply.
General Information
Individuals