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We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

A resident's income is generally subject to tax in the same manner as a U.S. citizen.

The summary below provides guidance to prepare and submit a file to IDES.

We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.

Topic No. 758 Form 941 ¨C Employer's Quarterly Federal Tax Return and Form 944 ¨C Employer's Annual Federal Tax Return

Headliners 149, 151, 153, 156, 158, 167, 172, 175, 180 and 182 have been combined to show all FAQs in this document. Answers to further questions are in development and this document will be updated as responses are received.

Information about Schedule H (PR) (Form 1040 (PR)), Household Employment Tax (Puerto Rican Version), including recent updates, related forms and instructions on how to file. Employers in Puerto Rico use this schedule to report federal employment taxes on wages paid to household employees.

Cafeteria plans are employee benefit plans that meet the regulations of section 125 of the Internal Revenue Code. Find answers to frequently asked questions.

Tax Tip 2025-32, May 22, 2025 ¡ª Taxpayers living and working abroad have until Monday, June 16, 2025, to file their 2024 federal income tax return and pay any tax due.

We issue the CP235 when it appears that you are using the prior year¡¯s deposit schedule when you are required to use a different deposit schedule.