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This issue snapshot provides an explanation of the basic components of spousal travel and when it is considered taxable compensation to the employee or can be excluded from wages as a working condition fringe benefit. It also explains when spousal travel is deductible.

Organizing documents required for exemption application (non-501(c)(3))

Information about Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, including recent updates, related forms and instructions on how to file. Students use this form to give their Social Security number (SSN) or individual taxpayer identification number (ITIN) to an educational institution or a lender of a student loan and, if applicable, to certify that the proceeds of a loan are being used, or will be used, solely to pay for qualified higher education expenses.

Understand what you need to do to file an estate income tax return and how to get an Employee Identification Number.

A description of requirements for articles of organization of tax-exempt organizations.

#338 - Technical Advice

Tax Year 2020 Forms 1094-B, 1095-B, 1094-C, and 1095-C Affordable Care Act Information Returns (AIR) Release Memo, XML Schemas and Business Rules Version 1.1, updated.

Amendments to the Treasury Regulations clarify that Indian tribal members who earn compensation for services performed in a fishing rights-related activity can contribute those amounts to a qualified retirement plan.

Many EP forms do not require a preparer tax identification number.

Can an employee elect not to participate in the retirement plan¡¯s ACA?