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The address at the Social Security Admnistration for where to send special reports for back pay has changed.

The Reminders section of Publication 17, Your Federal Income Tax has been updated to reflect the increase in the maximum Additional Child Tax Credit (ACTC) amount for each qualifying child to $1,600 for 2023.

Publication 4221-PC, Compliance Guide For 501(c)(3) Public Charities, contains information about activities that may jeopardize a charity¡¯s exempt status, federal information returns, tax returns or notices that must be filed, recordkeeping (why, what, when), governance considerations, changes to be reported to IRS, required public disclosures, and resources for public charities.

Schedule A (Form 990 or Form 990-EZ), Public Charity Status and Public Support, is used by an organization that files Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, to provide the required information about public charity status and public support.

Updating to new mailing address to submit questions regarding the Substitute Forms Program.

Starting with tax year 2023, certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced by a different version.

Publication 179 is for employers in Puerto Rico. It contains information for the withholding, depositing, paying, and reporting of employer and employee taxes under the Federal Insurance Contributions Act (FICA).

Schedule A (Form 990 or Form 990-EZ), Public Charity Status and Public Support, is used by an organization that files Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, to provide the required information about public charity status and public support.

Publication 4345, Settlements-Taxability, provides information about whether you must include the proceeds of certain kinds of settlements in your income.

Publication 542, Corporations, discusses the general tax laws that apply to ordinary domestic corporations.