Premium Tax Credit: Claiming the credit and reconciling advance credit payments

Claiming the Credit and Reconciling Advance Credit Payments
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Individuals

"A" Case questions for Form 8940 Request for miscellaneous determination general questions

Sample questions - "A" case questions for Form 8940 Request for miscellaneous determination general questions
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Charities and Nonprofits

Audit Techniques Guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Qualified Research Expenses

This Audit Techniques Guide (“ATG”) sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.
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Large Businesses

Art appraisal services

IRS refers taxpayer cases selected for audit that contain artwork to Appeals Art Appraisal Services for review by the Commissioner's Art Advisory Panel.
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Online payment agreement application

The IRS Online Payment Agreement system lets you apply and receive approval for a payment plan to pay off your balance over time.?
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Summary of FATCA reporting for U.S taxpayers

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).
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Corporations

Composite corporate bond rate table

This table provides the monthly corporate bond weighted average interest rates.
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Administrators

Questions and answers on information reporting by health coverage providers (Section 6055)

Questions & Answers about the Information Reporting by Health Coverage Providers (Section 6055).
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Businesses

Tax exempt bond FAQs regarding record retention requirements

During the course of an examination, TEB agents request material records and information necessary to support a municipal bond issue's compliance with IRC section 103.
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Bond Professional

401(k) Plan fix-it guide - Hardship distributions weren't made properly

401(k) Plan Fix-It Guide - Hardship distributions weren't made properly.
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Administrators