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Use Form 1120-S (Schedule B-1), Information on Certain Shareholders of an S Corporation, to provide the information applicable to any shareholder in the S corporation that was a disregarded entity, a trust, an estate, or a nominee or similar person at any time during the tax year.

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, is for withholding agents who pay income to foreign persons, including non-resident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.

Form SS-4 (sp), Application for Employer Identification Number (EIN) (Spanish Version), is used by sole proprietors, corporations, partnerships, estates, trusts, and other entities to apply for an employer identification number (EIN), a nine-digit number assigned for tax filing and reporting purposes.

Form SS-4 (sp), Application for Employer Identification Number (EIN) (Spanish Version), is used by sole proprietors, corporations, partnerships, estates, trusts, and other entities to apply for an employer identification number (EIN), a nine-digit number assigned for tax filing and reporting purposes.

The executor of the decedent¡¯s estate must file Form 706-CE, Certification of Payment of Foreign Death Tax, before the IRS can allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Feb. 21, 2025 ¡ª Acting United States Attorney Sara C. Sweeney announces that Dorian Farmer has pleaded guilty to one count of failure to pay employment trust fund taxes and two counts of willfully failing to file tax returns. Farmer faces a maximum penalty of five years in federal prison for the employment trust fund offense and up to one year of imprisonment for each willful failure to file tax return offenses. A sentencing date has not yet been set.

September 27, 2023 ¡ª Jeffrey James Morris of Wheeling, West Virginia, has been indicted on twenty-eight counts of wire fraud and tax evasion in connection with the defrauding of investors and employees of his real estate development company.

September 27, 2023 ¡ª Jeffrey James Morris of Wheeling, West Virginia, has been indicted on twenty-eight counts of wire fraud and tax evasion in connection with the defrauding of investors and employees of his real estate development company.

The first stage in the life cycle of any organization is its creation. A nonprofit organization may be created as a corporation, a trust, or an unincorporated association. Any of these entities may qualify for exemption. Note, however, that a partnership generally may not qualify.

FS-2021-15, November 17, 2021 ¡ª The IRS has updated how users sign in and verify their identity for certain IRS online services with a mobile-friendly platform that relies on trusted third parties and provides an improved user experience.