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Section 212 of the Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA) requires agencies to publish one or more compliance guides for each rule or group of related rules for which the agency is required to prepare a final regulatory flexibility analysis (FRFA) under the Regulatory Flexibility Act (RFA).

Information about Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms, and instructions on how to file. Form 706 is used to figure the estate tax imposed by Chapter 11, and compute the GST tax imposed by Chapter 13 on direct skips.

Information about Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms and instructions on how to file. Use this form to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents.

Form 8911 is used to figure a credit for an alternative fuel vehicle refueling property placed in service during the tax year. The credit attributable to depreciable property (refueling property used for business or investment purposes) is treated as a general business credit. Use this form to figure your credit for alternative fuel vehicle refueling property you placed in service during your tax year.

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.

The Internal Revenue Service and the Urban-Brookings Tax Policy Center plan to co-sponsor their 15th annual tax administration research conference next year. It will be held on June 12, 2025, at the Urban Institute in Washington, D.C.

Emails containing legal advice that lawyers in the Office of Chief Counsel send to Office of Chief Counsel or IRS field personnel are Chief Counsel Advice subject to public inspection as set forth in 26 U.S.C. Section 6110. These are the annual reports the Service issues on March 31, following the close of each calendar year concerning the number of emailed CCA processed.

Insights into Salary Reduction Simplified Employee Pension Plans.

No Contributions to your Profit Sharing/401(k) Plan for a While? Complete Discontinuance of Contributions and What You Need to Know

SIMPLE IRA Plan Fix-It Guide - You didn¡¯t deposit employee elective deferrals timely,