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Starting in January 2009, a new process for correcting employment tax errors on previously filed employment tax returns is required. This page explains how to make an adjustment and which forms to use.

This issue snapshot provides an explanation of the basic components of spousal travel and when it is considered taxable compensation to the employee or can be excluded from wages as a working condition fringe benefit. It also explains when spousal travel is deductible.

SARSEP Fix-It Guide - You haven¡¯t updated your SARSEP plan document for current law

The Joint Statistical Research Program seeks to enable the use of tax microdata by qualified researchers outside the federal government. Such research can provide new insights and advance the understanding of the ways that existing tax policies affect individuals, businesses, and the economy. It can also provide a new understanding of taxpayer behavior to aid in the administration of the U.S. tax system. Finally, such research can lead to the development of new datasets useful for future tax administration research, as well as new tabulations that can be released to the public.

An Indian tribe may pay its members for services they perform as tribal council members. The tribe must report the income as wages to the IRS on Form W-2.

This page explains how U.S citizens, resident aliens, and nonresident aliens employed outside the United States by a foreign employer are not generally subject to Social Security and Medicare tax withholding

The amount that must be withheld from the disposition of a U.S. real property interest can be adjusted pursuant to a withholding certificate issued by the IRS.

Exceptions to self-dealing: Certain payments to government officials

Tax Tip 2023-18, February 13, 2023 ¡ª The EITC helps workers who earned $59,187 or less when they file their tax return. Unfortunately, many people risk missing out on the credit because they don't know they¡¯re eligible ¡ª especially people who had a major life change and may qualify for the first time this year.

As an employer sponsoring a retirement plan, you are required by law to keep your books and records available for review by the IRS. Having these records will also facilitate answering questions when determining participants¡¯ benefits. Employee plans covers the qualification of pension, annuity, profit sharing and stock bonus plans, IRAs, SEPs, SIMPLEs, tax sheltered annuities, and 457 plans.