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Publication 4491 (sp), VITA/TCE Training Guide (Spanish Version), introduces the major components of the Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA/TCE) return preparation process.

Publication 5788, IRS Report to Congress: Inflation Reduction Act ¡ì10301(1)(B) IRS-run Direct e-File Tax Return System, was developed in accordance with the Inflation Reduction Act (IRA), which requires the IRS to deliver a report to Congress on a potential IRS-run free direct e-file tax return system (Direct File), covering three primary areas: (1) taxpayer opinions, expectations, and level of trust based on surveys; (2) cost; and (3) opinions of an independent third-party.

Publication 5789, Child and Dependent Care Credit, provides information to help you to determine if you are eligible to claim the Child and Dependent Care Credit for expenses paid for the care of an individual to allow you to work or look for work.

Fast Track Mediation - Collection - A Process for Prompt Resolution of Tax Issues. Fast Track Mediation offers an expedited process, a trained mediator and a neutral setting.

Publication 5718, Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A) Specifications, outlines the communication procedures, transmission formats, business rules and validation procedures for information returns transmitted electronically through the IRIS A2A system.

Use Form 4461-B, Application for Approval of Master or Prototype or Volume Submitter Plans, to apply for approval of a plan submitted by a mass submitter on behalf of an adopting provider, which is based on a plan submitted by the mass submitter.

For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. Publication 519, U.S. Tax Guide for Aliens, will help you determine your status and give you information you will need to file your U.S. tax return.

Publication 1345 (sp), Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns (Spanish Version), addresses the rules and requirements for participation in IRS e-file by Authorized IRS e file Providers (Providers) filing individual income tax returns and related forms and schedules.

Group/pooled trust sponsors file Form 5316, Application for Group or Pooled Trust Ruling, to request a determination letter from the IRS for a determination that the trust is a group trust arrangement.

Form 921, Consent to Extend the Time to Assess Income Tax