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Your deposit requirements for Form CT-1 for next year may be different, based on your Form CT-1 tax from last year. CP137A gives your deposit requirements for next year.

This Directive provides LB&I examiners with guidance regarding bad debt deductions claimed under ¡ì 166 by a Bank or Bank Subsidiary. In addition, this Directive clarifies that LB&I examiners will not challenge the inclusion of certain estimated selling costs in a Bank or Bank Subsidiary¡¯s bad debt deduction.

Frequently asked questions about the Qualified Intermediary (QI), Withholding Foreign Partnership (WP), Withholding Foreign Trust (WT) System Application and Account Management System.

We sent you this notice because when you filled out your tax return, you didn¡¯t check the box that says someone else can claim you as a dependent. Our records show someone else claimed you as a dependent.

Use Form 7211, Clean Electricity Production Credit, to claim the clean electricity production credit that you produced at each qualified facility.

Release memo for 94x Modernized e-File (MeF) quarterly forms (2025Q1-Q4v3.2)

FATCA filing requirements of certain foreign financial institutions (FFIs). If you are required to report an account that is a U.S. account under chapter 4 of the Code (chapter 4), you may be eligible to elect to report the account on Form(s) 1099 instead of on Form 8966, ¡°FATCA Report.¡±

The links below will take you to FAQs for each specific notification type. These notifications may be sent from the IRS after files have been processed by the IRS System, the International Compliance Management Model (ICMM).

Fishing rights-related income is exempt from federal and state taxes if it meets certain criteria stated in IRC Section 7873.

See if you qualify for the payment plan most individual taxpayers receive if they can¡¯t pay on time. Learn how to set up the plan and make payments.