obÌåÓý

Find out the latest news affecting enrolled agents.

Acceptance agents - South Africa

If you are a calendar-year taxpayer and you use June 30 as the applicable date for calculating interest, use this table to determine the combined interest rate to report on the tax related to the total accumulation distribution of trusts on Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.

Find answers to frequently asked questions about various aspects of the Foreign Account Tax Compliance Act (FATCA).

Through October 2025 taxpayers may use email to communicate with the IRS when working with a specific IRS employee on an ongoing case. Taxpayers can respond securely to emails from these employees or initiate emails if they follow certain procedures to protect their personal information.

Individuals who are U.S. resident aliens follow the same taxes requirements and claim the same deductions as U.S. citizens. Learn more.

Any claim for refund or credit may be reviewed by the IRS. If you claim a refund or credit on your federal tax return of more than $2 million ($5 million for a C corporation), the IRS must review the refund or credit and provide a report to the Joint Committee on Taxation (JCT).

Information about Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, including recent updates, related forms, and instructions on how to file. This form is used to apply for recognition as a 501(c)(3) tax-exempt organization.

What are the benefits of e-file?

Information at Source ¨C Payments of $600 or more