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This page discusses the different kinds of income that are subject to different withholding requirements.

Employers pay Federal Unemployment Tax and file Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return.

Retirement Topics - Tax on Prohibited Transactions

Do you earn income as a rideshare driver, rental host or online seller? Find forms, keep records, deduct expenses and file taxes for gig work.

A brief explanation of employment tax requirements applicable to tax-exempt organizations.

Employers pay Federal Unemployment Tax and file Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return.

Insights into individual tribal members' filing requirements.

While the IRS is resuming critical tax administration responsibilities, it will also factor in the wide-ranging impact of COVID-19 on taxpayers.

RI-2024-01, Jan. 26, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses in parts of Rhode Island affected by severe storms, flooding and tornadoes that began on Sept. 10, 2023. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments.

MI-2024-01, Feb. 16, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses in parts of Michigan affected by severe storms, tornadoes and flooding that began on Aug. 24, 2023. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments.