SOI Tax Stats - SOI Bulletin Fall 2017

SOI Bulletin: Fall 2017
Tax Administration (Non-Authoritative)

SOI Tax Stats - Coronavirus Aid, Relief and Economic Security Act (CARES Act) statistics

The Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES Act, was enacted in March 2020 and created a refundable tax credit for individuals. The advance payment of this “2020 recovery rebate for individuals” is referred to as the first round of economic impact payments (First Round EIPs). The tabulations found on this page provide data on those First Round EIPs, which were distributed to individuals by the end of 2020.
Tax Administration (Non-Authoritative)

Elect out of the centralized partnership audit regime

Learn how to elect out of the BBA centralized partnership audit regime and eligibility rules.
Tax Administration (Non-Authoritative)
Businesses

Designate or change a partnership representative

Find how to designate or change a partnership representative under the BBA centralized partnership audit regime and who’s eligible.
Tax Administration (Non-Authoritative)
Businesses

ob体育 to figure an imputed underpayment

Follow the steps in this example to figure an imputed underpayment (IU) for a partnership filing an administrative adjustment request (AAR) under the Bipartisan Budget Act of 2021 (BBA).
Tax Administration (Non-Authoritative)

BBA partnership audit process

Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.
Tax Administration (Non-Authoritative)
Businesses, Partnerships