Found 1013 Matching Items; Displaying 661 - 670.
Employee stock ownership plans - New anti-cutback relief
Notice 2013-17 offers relief for plan amendments to meet new diversification requirements
General Information
Administrators
Partners and stakeholders
The Internal Revenue Service (IRS) is committed to establishing a more customer-focused structure to better meet the needs of American taxpayers. The Small Business and Self-Employed (SB/SE) Division was formed to address the specific needs of small businesses and self-employed individuals.
General Information
Small Businesses
Topic no. 804, FIRE system test files and Combined Federal/State Filing (CF/SF) program
Topic No. 804 Test Files and Combined Federal and State Filing
Tax Topics
Tax Counseling for the Elderly
Information about the Tax Counseling for the Elderly (TCE) grant program, how to apply, locating volunteer opportunities or sites in your local area or if your organization received notice of a grant award can be found below. In addition, the current grant recipients listing is also included. The TCE program offers FREE tax help to individuals who are age 60 or older.
General Information
Volunteer Preparers
Split-interest trusts
Treatment of split-interest trusts under the private foundation excise tax provisions.
General Information
Charities and Nonprofits
Social Security benefits eligible for the Federal Payment Levy Program
Social Security Benefits Eligible for the Federal Payment Levy Program
General Information
Individuals
Builders of new energy efficient homes may qualify for an expanded tax credit
Tax Tip 2023-113, Sept. 20, 2023 — Eligible contractors who build or substantially reconstruct qualified new energy efficient homes may be eligible for a tax credit up to $5,000 per home. The actual amount of the credit depends on eligibility requirements such as the type of home, the home's energy efficiency and the date when someone buys or leases the home.
General Information
Businesses, Tax Professionals
Understanding taxes when a family member signs the paycheck
Tax Tip 2022-151, October 3, 2022 — Many people work for a family member, whether it’s a child helping out at their parent’s shop or spouses running a business together.
General Information
Self-Employed, Individuals, Parents, Small Businesses
Retirement plans FAQs regarding hardship distributions
Frequently asked questions regarding hardship distributions.
General Information
Administrators
VCP Submission Kit - Failure to adopt a pre-approved defined benefit pension plan for plan sponsors prior to the April 30, 2012 deadline
VCP Submission Kit – Failure to Adopt a Pre-Approved Defined Benefit Pension Plan for Plan Sponsors Prior to the April 30, 2012 Deadline
General Information
Administrators