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Information about completing Form 8962, Premium Tax Credit, to reconcile advance payments to your individual tax return.

The Combined Annual Wage Reporting (CAWR) is a document matching program that compares amounts reported to the IRS against the amounts reported to SSA.

Procedures for IRS processing of exemption applications under IRC section 501(c)(3).

Qualified 501(c)(3) Bonds

Automatic Exemption Revocation for Non-Filing: Tax and Penalties on Taxable Returns Filed Late by Organization Whose Exempt Status Is Reinstated

Terminating a Retirement Plan

IR-2023-244, Dec. 19, 2023 ¡ª In a major step to help people who owe back taxes, the Internal Revenue Service today announced new penalty relief for approximately 4.7 million individuals, businesses and tax-exempt organizations that were not sent automated collection reminder notices during the pandemic.

The following Q&As came from a discussion between the IRS and providers of 403(b) pre-approved plan documents about the current Cycle 2 403(b) program.

Public Approval Requirement

Summarizes Appeals¡¯ Alternative Dispute Resolution (ADR), or mediation, programs and provides links to various programs based on both the type of taxpayer and stage of the IRS process.