obÌåÓý

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.

The Large Business and International (LB&I) Division is responsible for tax administration activities for domestic and foreign businesses with a United States tax reporting requirement and assets equal to or exceeding $10 million as well as the Global High Wealth and International Individual Compliance programs.

These manufactures have met all IRS requirement for Energy Efficient Home Improvement Credits, however not all products produced may qualify.

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.

Tax Tip 2025-43, June 26, 2025 ¡ª Although hurricane season is underway, disasters can happen anywhere and anytime. IRS.gov has information disaster survivors may need, including information about disaster-related filing extensions and tax relief.

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.

Audit procedures for golf course land improvements ? Change in accounting method

Disclosure of loss reportable transactions