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Apply for or renew your preparer tax identification number (PTIN).?All paid tax return preparers must have a PTIN.

Every withholding agent, whether U.S. or foreign, must file Forms 1042 and 1042-S to report payments of amounts subject to NRA withholding unless an exception applies.

Rules relating to filing Form 990-T

SEE Sample Test Questions Part 1

Social Clubs ¨C Requirements for Exemption ¨C Support By Membership Dues

Information about Form 2678, Employer/Payer Appointment of Agent, including recent updates, related forms and instructions on how to file. File this form to request approval to have an agent file returns and make deposits or payments of employment or other withholding taxes or if you want to revoke an existing appointment.

FL-2024-06, June 25, 2024 ¡ª The IRS announced today tax relief for individuals and businesses in Florida that were affected by severe storms, straight-line winds, and tornadoes that began on May 10, 2024. These taxpayers now have until Nov. 1, 2024, to file various federal individual and business tax returns and make tax payments.

IL-2024-01, Oct. 1, 2024 ¡ª The IRS announced today tax relief for individuals and businesses in parts of Illinois that were affected by severe storms, tornadoes, straight-line winds, and flooding that began on July 13, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.

NY-2024-13, Nov. 12, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses located in the Saint Regis Mohawk Tribe affected by severe storms and flooding from the remnants of Tropical Storm Debby that began on Aug. 8, 2024.

AZ-2024-09, Nov. 6, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses of the Havasupai Tribe in the state of Arizona affected by flooding that began on Aug. 22, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.