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Form 15272, VITA/TCE Security Plan, provides information on the procedures used at the VITA/TCE site location to help maintain the security of taxpayer information and adherence to the security requirements outlined in Publication 4299, Privacy, Confidentiality, and Civil Rights ¨C A Public Trust.

Three changes have been made to the 2023 Instructions for Schedule C (Form 1040). These changes pertain to the standard mileage multiplier, Form 1040-SS filers, and references to Publication 535, which has been retired.

Publication 14446 (guj), Virtual VITA/TCE Taxpayer Consent (Gujarati Version), is required whenever the taxpayer¡¯s tax return is completed and/or quality reviewed in a non-face-to-face environment.

Notice 1036 contains early release copies of the Percentage Method Tables for Income Tax Withholding that will appear in Publication 15 (Circular E), Employer's Tax Guide.

Information about Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, including recent updates, related forms and instructions on how to file. Use this form to request, under section 6104, a copy of an exempt or political organization's return, report, notice, or exemption application, or an inspection of a return, report, notice, or exemption application at an IRS office.

The Inflation Reduction Act of 2022 established a stock repurchase excise tax under section 4501 equal to 1% of the fair market value (FMV) of stock repurchased during the tax year by certain publicly traded corporations or their specified affiliates, effective for repurchases occurring after 2022. Use Form 7208, Excise Tax on Repurchase of Corporate Stock, to figure the excise tax on stock repurchases.

Form 5768, Election/Revocation of Election By an Eligible Section 501(c)(3) Organization to Make Expenditures To Influence Legislation, is used by eligible organizations who either elect to use or revoke their election to use the provisions of the applicable subsection of 501 of the code relating to expenditures by public charities to influence legislation.

Public Law 115-97 (Tax Cuts and Jobs Act of 2017) enacted section 951A, which requires U.S. shareholders of CFCs to include GILTI in gross income. Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI), is used by U.S. shareholders to determine their GILTI inclusion.

Public Law 115-97 (Tax Cuts and Jobs Act of 2017) enacted section 951A, which requires U.S. shareholders of CFCs to include GILTI in gross income. Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI), is used by U.S. shareholders to determine their GILTI inclusion.

A donee organization must file a separate Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes , with the IRS for each contribution of a qualified vehicle that has a claimed value of more than $500. A qualified vehicle is any motor vehicle manufactured primarily for use on public streets, roads, and highways; a boat; or an airplane.