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Videos for tax practitioners about paid preparer due diligence and family, dependents and students credits.

The basic eligibility rules for tax credits and benefits available to you if you have a dependent qualifying child.

Five items of information need to be included when filing an amended tax returns that includes a new or increased research credit claim. The amended return will not be valid without providing these five items.

Release memo for Form 1041 TY2025v1.0

If you received an IRS CP14 Notice, you owe money on unpaid taxes. Pay the amount you owe, establish a payment plan or call if you disagree with the amount.

Information about Form 6765, Credit for Increasing Research Activities, including recent updates, related forms and instructions on how to file. Use Form 6765 to figure and claim the credit for increasing research activities or to elect the reduced credit under section 280C.

Agency statements, comments and additional information.

Review and subscribe to the Exempt Organizations Update, a free IRS newsletter for tax professionals and representatives of tax-exempt organizations.?

Representatives of national, state and local news media outlets may contact the Media Relations Office for assistance.

To be used to value certain charitable interests in trusts. Pursuant to Internal Revenue Code ¡ì7520, the interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls. That rate is then rounded to the nearest two-tenths of one percent.