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Section 212 of the Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA) requires agencies to publish one or more compliance guides for each rule or group of related rules for which the agency is required to prepare a final regulatory flexibility analysis (FRFA) under the Regulatory Flexibility Act (RFA).

Use Form CT-1, Employer's Annual Railroad Retirement Tax Return, to report taxes imposed by the Railroad Retirement Tax Act (RRTA)

Use Form CT-1, Employer's Annual Railroad Retirement Tax Return, to report taxes imposed by the Railroad Retirement Tax Act (RRTA)

Prior year news and resources about the Tax Cuts and Jobs Act and tax reform initiatives ¡ª Small Business Initiatives.

Prior year news and resources about the Tax Cuts and Jobs Act and tax reform initiatives ¡ª General tax reform.

A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity.

Sign up to receive news and information updates from the IRS concerning the Foreign Account Tax Compliance Act (FATCA).

In the wake of Hurricanes Harvey, Irma and Maria, Congress enacted the Disaster Tax Relief and Airport and Airway Extension Act of 2017.

Learn about employer shared responsibility provisions for applicable large employers (ALEs) under the Affordable Care Act (ACA).

Paperwork Reduction Act OMB Control Number: 1545-2208, for providing feedback about using the accessibility reporting tool on IRS.gov/accessibility.