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Some of the provisions of the Affordable Care Act, or health care law, apply only to small employers, generally those with fewer than 50 full-time employees or equivalents.

Your shared responsibility payment (SRP) assessment is due to a recalculation based on changes to your income tax liability. Your examination results are addressed in a separate correspondence.

Listing of application privacy impact assessments (PIAs). Approved PIAs provided in HTML and downloaded PDF format.

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

A CAF number is a unique nine-digit identification number assigned the first time you file a third-party authorization with the IRS. Learn more.

Real-time processing for power of attorney (POA) and tax information authorization (TIA) requests to individuals. View taxpayer information. Make payments. Withdraw in real time.

Find federal tax information for people starting a business, and information to assist in making basic business decisions.

Find the definition of a sole proprietorship and the required forms for tax filing.

Listing of application privacy impact assessments (PIAs). Approved PIAs provided in HTML and downloaded PDF format.

The MeF system processes both superseding and amended returns for Forms 1120, 1120-S and 1120-F. If the taxpayer is required to e-file an original return and needs to file an amended or superseding return, they must e-file that return. Any taxpayer who has received an approved waiver from IRS to file their particular return on paper is exempted from this requirement.