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Publication 3402 is used internally by Counsel, walk-in and taxpayer education as well as fed-state. This publication provides federal income, employment, and excise tax information for limited liability companies.

IR-2023-204, Nov. 2, 2023 ¡ª The Internal Revenue Service announced today that the hearing on proposed regulations regarding digital asset transactions currently scheduled for Nov. 7 has been rescheduled for Nov. 13, 2023.

Information about Publication 974, Premium Tax Credit (PTC), including recent updates and related forms. Publication 974 covers select topics related to the PTC, available under the ACA to qualified individuals beginning in 2014.

What is the difference between a private foundation and a public charity?

March 1, 2023 ¡ª Ever make a charitable donation and find out that money wasn¡¯t used for its intended purpose? Or have a grandmother who receives a phone call to wire money or face consequences from law enforcement? You¡¯re not alone. Scammers prey on taxpayers¡¯ vulnerabilities, and this National Consumer Protection Week, March 5 through 11, IRS Criminal Investigation (IRS-CI) wants you to slam the next scam.

Suggested language for organizing documents for corporations and associations seeking recognition of exemption from federal income taxation under IRC section 501(c)(3).

Information about Publication 544, Sales and Other Dispositions of Assets, including recent updates and related forms. Publication 544 explains the tax rules that apply when you dispose of property. It discusses how to figure gain (loss), whether it is ordinary or capital, how to treat the gain or loss, and how to report gains and losses.

Information about Publication 463, Travel, Entertainment, Gift, and Car Expenses, including recent updates. Publication 463 explains what expenses are deductible, how to report them, what records you'll need, and how to treat expense reimbursements.

Information about Publication 936, Home Mortgage Interest Deduction, including recent updates and related forms. Publication 936 explains the general rules for deducting home mortgage interest, including points. It also explains how the deductible amount of home mortgage interest may be limited.

Information about Publication 3, Armed Forces' Tax Guide, including recent updates. Publication 3 covers the special tax situations of active members of the U.S. Armed Forces. It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers.