obÌåÓý

Publication 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C, sets forth the requirements for using official Internal Revenue Service (IRS) forms to file information returns with the IRS, preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and using official or acceptable substitute forms to furnish information to recipients.

Information about Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, including recent updates, related forms and instructions on how to file. Form 8957 is the paper registration for foreign financial institutions or Direct Reporting non-financial foreign entities under Chapter 4 of the Internal Revenue Code.

Guidance for the Division T of the Consolidated Appropriations Act 2022 P.L. 117-328 known as the SECURE 2.0 Act 2022.

May 13, 2024 ¡ª A Kingdom City, Mo., business owner was sentenced in federal court today for fraudulently receiving more than $673,000 in loans for several businesses under the Coronavirus Aid, Relief, and Economic Security (CARES) Act.

October 20, 2022 ¡ª An eight-count indictment was unsealed today in federal court in Brooklyn charging a total of seven nationals of the People's Republic of China (PRC)¡ªQuanzhong An, his daughter Guangyang An, Tian Peng, Chenghua Chen, Chunde Ming, Xuexin Hou, and Weidong Yuan¡ªwith participating in a scheme to cause the forced repatriation of a PRC national residing in the United States.

December 7, 2023 ¡ª Michelle Renee Hollis, of Winston-Salem, pled guilty today to one count of making a false statement related to fraudulently obtaining an Economic Injury Disaster Loan (EIDL) authorized under the Coronavirus Aid, Relief and Economic Security (CARES) Act and administered by the Small Business Association (SBA), announced United States Attorney Sandra J. Hairston.

Jan. 25, 2024 ¡ª The former president of the MGM Grand casino has pleaded guilty to a federal criminal charge for failing to file reports of suspicious transactions his casino was required to make pursuant to the Bank Secrecy Act (BSA), the Justice Department announced today.

Download a list of active enrolled agents provided by the IRS under the Freedom of Information Act.

Find health care tax forms and information on the individual shared responsibility provision, exemptions, payments and the premium tax credit.

FS-2024-29, Aug. 2024 ¡ª The Internal Revenue Service reminds businesses that starting in tax year 2023 changes under the SECURE 2.0 Act may affect the amounts they need to report on their Forms W-2.