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Frequently asked questions (FAQs) prepared in response to inquiries that have been presented to the IRS, intended to provide a basic understanding and awareness of the Rehabilitation Credit.

Defines final property regulations, who the tangible property regulations apply to and the important aspects of the final regulations. The procedures by which a taxpayer may obtain the automatic consent of the Commissioner of Internal Revenue to change to the methods of accounting.

Certified professional employer organization help frequently asked questions

Find answers to questions about special issues for employees for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses including specific provisions related to self-employed individuals.

Questions & Answers about the Information Reporting by Health Coverage Providers (Section 6055).

Certain employers are required to report to the IRS information about whether they offered health coverage to their employees and if so, information about the coverage offered. This information also must be provided to employees. These FAQs address these reporting requirements.

Acceptance agents - California

Find answers to your questions about your online account.

The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.