obÌåÓý

Learn how to e-file an automated extension using Form 7004 and the restrictions that apply.

This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26

Information about Form 1065, U.S. Return of Partnership Income, including recent updates, related forms and instructions on how to file. Form 1065 is used to report the income of every domestic partnership and every foreign partnership doing business in the U.S. or getting income from U.S. sources.

Oct. 31, 2024 ¡ª United States Attorney Zachry A. Cunha announced today that a Rhode Island mortgage broker who purported to match borrowers seeking short-term loans with private lenders seeking high rates of return admitted to a federal judge that he misappropriated more than $1.5 million dollars of investors¡¯ funds by using the money to repay earlier investors, support his own international investment opportunities, and to cover personal expenses.

Frequently asked questions about the Recovery Rebate Credit.

FAQs about eligibility for claiming the Recovery Rebate Credit.

Information about Form 706-CE, Certification of Payment of Foreign Death Tax, including recent updates, related forms and instructions on how to file. The executor of the decedent¡¯s estate must file this form before the IRS can allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Methods for valuing assets other than stock, cash, and interests in common trust funds.

IRS e-file and electronic payment options for employment taxes, information returns, partnerships, corporations, estates & trusts and returns for charities and nonprofit organizations.

LB&I directive on amended return/claim for refund relating to Internal Revenue Code Section 199 (IRC ¡ì 199)