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Find Federal Unemployment Tax Act (FUTA) tax filing and reporting information applicable to U.S. citizens employed outside the U.S. and for nonresident aliens.

As the IRS implements this major tax legislation, check this page for updates and resources to learn how the Tax Cuts and Jobs Act (TCJA) affects businesses.

Check this page for updates and resources to learn how the Tax Cuts and Jobs Act (TCJA) affects retirement plans, tax exempt organizations and governments.

Learn how the size and structure of a workforce can determine what health coverage requirements apply to employers under the Affordable Care Act (ACA).

November 21, 2023 ¡ª Binance Holdings Limited (Binance), the entity that operates the world¡¯s largest cryptocurrency exchange, Binance.com, pleaded guilty today and has agreed to pay over $4 billion to resolve the Justice Department¡¯s investigation into violations related to the Bank Secrecy Act (BSA), failure to register as a money transmitting business, and the International Emergency Economic Powers Act (IEEPA).

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) amended section 172(b)(1) to provide for a carryback of any net operating loss (NOL) arising in a taxable year beginning after December 31, 2017, and before January 1, 2021, to each of the five taxable years preceding the taxable year in which the loss arises (carryback period).

The Coronavirus Economic Relief for Transportation Services (CERTS) Act, Division N, Title IV, Subtitle B of the Consolidated Appropriations Act of 2021, authorizes the Department of the Treasury to provide grants to eligible motorcoach companies, school bus companies, passenger vessel companies, and pilotage companies (Recipients) that have experienced annual revenue losses of 25 percent or more as a result of COVID-19.

The Foreign Account Tax Compliance Act (FATCA) is an important development in U.S. efforts to improve tax compliance involving foreign financial assets and offshore accounts.

Follow the steps in this example to figure an imputed underpayment (IU) for a partnership filing an administrative adjustment request (AAR) under the Bipartisan Budget Act of 2021 (BBA).

Applicable Large Employers (ALEs) have benefits and responsibilities under the Affordable Care Act (ACA). Find tax provision forms and legal guidance for ALEs.