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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).

Publication 5886-A (sp), Clean Energy Tax Incentives for Individuals (Spanish Version) - The Inflation Reduction Act of 2022 (¡°IRA¡±) makes several clean energy tax credits available to individuals.

Publication 5886 (sp), Clean Energy Tax Incentives for businesses (Spanish Version) - The Inflation Reduction Act of 2022 (¡°IRA¡±) makes several clean energy tax credits available to businesses.

Form 5646, Claim for Damage, Injury, or Death, is used to file a claim under the Federal Tort Claims Act (FTCA), 28 U.S.C. ¡ì¡ì 1346(b), 2671-2680; 31 C.F.R. Parts 1 and 3, for property and/or personal injury damages or death specifically arising from the negligent acts of Internal Revenue Service (IRS) employees. If the accident involves more than one claimant, each claimant should submit a separate claim form.

Use Schedule A (Form 940), Multi-State Employer and Credit Reduction Information, to figure your annual Federal Unemployment Tax Act (FUTA) tax for states that have a credit reduction on wages that are subject to the unemployment compensation laws.

Notice 1444-B (EN-SP), Your Second Economic Payment (English/Spanish), notifies you that the U.S. Department of the Treasury issued you a second economic impact payment (EIP2) as provided by the COVID-related Tax Relief Act of 2020.

Notice 1459 explains the Form 3552 tax balance to common law employers (CLEs) of third-party, which stems from unpaid social security tax deferred by CLEs under section 2302(c)(1) of the CARES Act.

Use Form 940 (Schedule A) (sp), Multi-State Employer and Credit Reduction Information (Spanish Version), to figure your annual Federal Unemployment Tax Act (FUTA) tax for states that have a credit reduction on wages that are subject to the unemployment compensation laws.

Publication 6022, Completing Form 990-T for Elective Payment Only, is intended for taxpayers filing Form 990-T for the sole purpose of making an elective payment election under the Inflation Reduction Act to claim applicable clean energy credits.

Publication 5376, VITA Grant Reporting Requirements - The Recipient is responsible for ensuring requests for information and/or documents are acted upon promptly and responded to by the requested date and to ensure all reports are timely and accurately filed throughout the grant period and until close out of the grant.