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This guide is provided to educate and assist U.S. persons who have the obligation to file Form 8300; and for the tax professionals who prepare and file Form 8300 on behalf of their clients. The guide also supports IRS examiners in their efforts to consistently and fairly administer the Form 8300 examination and penalty programs.

Tuition and other educational benefits provided by Indian tribes to tribal members under the Tribal General Welfare Exclusion Act of 2014 (the Act) are not taxable and are not subject to information reporting requirements if such benefits meet the requirements of the Act. Tribal students who receive these nontaxable educational benefits paid by the tribe should not include them on their federal income tax return even if they're shown on a Form 1098-T, Tuition Statement, from the educational institution.

Mortgage & interest expense for individuals with partnership interests Form 1116 and Sch. K-3 - YouTube video text script

The fix is in: Common plan mistakes - Failure to limit contributions for a participant

FAQs about the Child and Dependent Care Credit expansion due to the ARPA.

Find out how and when to roll over your retirement plan or IRA to another retirement plan or IRA. Review a chart of allowable rollover transactions.

Find answers to questions about how to claim the credits for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses.

obÌåÓý to Claim the Credits FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

If you are eligible for the exclusion this section will assist you in determining how much you can exclude.

SARSEP Fix-it Guide - You didn¡¯t pass the annual deferral percentage test