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This page walks people through the steps necessary to complete Form SS-8 to request a determination of the status of a worker for purposes of federal employment taxes and income tax withholding.

Selected terms and concepts metatdata page for the Statistics of Income study of private foundations

Monthly news release archive for May 2025

This section describes how those involved in a partnership (U.S. or foreign) with foreign partners could be responsible for complying other filing requirements such as Foreign Investment in Real Property Tax Act of 1980.

This snapshot discusses how to adjust the IRC Section 415(c) defined contribution dollar limitation for a short limitation year, resulting from, for example, an initial, amended or terminating plan year.

Review a chart comparing the foreign asset types and filing requirements for Form 8938 and the Foreign Bank and Financial Accounts (FBAR) form.

Topic No. 756, Employment taxes for household employees

This page has information about people who are required to report payments subject to NRA withholding.

Topic No. 761 Tips ¨C Withholding and Reporting

Find answers to common questions about the education credits, including the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC).