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A plan that meets the definition of a church plan in IRC Section 414(e) is exempt from certain requirements imposed on other tax-qualified retirement plans under the Internal Revenue Code (IRC). obÌåÓýever, a church plan sponsor can elect under IRC Section 410(d) to have the plan treated as though it were not an exempt church plan. Plans for which no IRC Section 410(d) election was made are known as ¡°non-electing church plans.¡±

Frequently asked questions about when the new requirements apply to the New Clean Vehicle Credit

May 28, 2025 ¡ª Fourteen defendants ¨C including San Fernando Valley and Glendale residents ¨C were arrested on two federal criminal complaints alleging they fraudulently obtained more than $25 million in taxpayer-funded COVID-19 relief funds and federally-guaranteed small business loans.

SOI Tax Stats - Corporation Complete Report 1994 to 2013

Frequently asked questions about income and price limitations for the new Clean Vehicle Credit.

Find answers to questions about special issues for employers for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses including: taxation and deductibility, interaction of FFCRA tax credits with other tax credits, use of third-party payers and other issues.

The links below will take you to FAQs for each specific notification type. These notifications may be sent from the IRS after files have been processed by the IRS System, the International Compliance Management Model (ICMM).

Provides a nonexclusive list of suitable issues and initial documentation that must be readily available upon acceptance into the Pre-Filing Agreement program.

FATCA IDES technical FAQs

Find questions and answers on Simplified Employee Pension Plans (SEP), including contributions, withdrawals, investments and more.