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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).

The Internal Revenue Service¡¯s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On September 10, 2018, the IRS announced the approval of five additional compliance campaigns.

Large Business and International Compliance Campaigns in an active status.

This Audit Techniques Guide (ATG) sets forth the Research Credit Technical Advisors' suggested guidelines for auditing research credit issues.

Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available.

Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is working on implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available.

SEE Sample Test Questions Part 1

These tables provide the monthly pension segment rates and the corridor limits that apply to them.

Large Business and International compliance campaigns in a not currently active status.

As the IRS implements this major tax legislation, check this page for updates and resources to learn how the Tax Cuts and Jobs Act (TCJA) affects businesses.