obÌåÓý

Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest.

VCP Submission Kit - Failure to Adopt a Pre-Approved Defined Contribution Plan by the April 30, 2010 Deadline

VCP Submission Kit ¨C Failure to Adopt a Pre-Approved Defined Benefit Pension Plan for Plan Sponsors Prior to the April 30, 2012 Deadline

Read issue snapshots, an employee job aid featuring analysis and resources on tax issues.

Exempt organization revenue procedures (1999-1954)

Learn the procedures for closing a business including what forms to file and how to handle additional revenue received or expenses you may incur.

Information to assist reporting agents. Includes process, system, and other information to avoid common mistakes.

Understand how to file past due returns.

The laws governing retirement plans change frequently. Some new laws require changes in a plan's terms and operations; others may offer plan sponsors a new option or increase benefits allowable under a plan. Plans must be operated according to each new required provision as of that provision's statutory effective date (established by Congress), and any necessary changes to the plan's language must be made by a separate date set by the IRS. If a plan sponsor decides to take advantage of a new optional rule, the sponsor must adopt an appropriate amendment to the plan language before the end of the year in which the new rule is put in place. At least once a year you should confirm that your plan language and operations are up-to-date. In addition, Revenue Procedure 2002-10 required SIMPLE IRA plans to be updated for law changes after January 1, 2002, and that IRS model adopters must have had an updated plan in place by December 31, 2002.

Steps for tax professionals who experience a loss of taxpayer data.