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2008 Data Book Page

Insights into special depreciation rules and section 179 deduction and recapture rules; what is "qualified" property and "qualified infrastructure" property; the definitions of enterprise zone and qualified zone businesses; and the limitations.

We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have a balance due.

This issue snapshot discusses catch-up contributions under a 403(b) plan.

Description of the types of relationships between workers and exempt organizations for which services are provided.

A discussion of when workers for an exempt organization are treated as common law employees for federal employment tax purposes.

Businesses with Employees - Benefits

IR-2023-114, June 12, 2023 ¡ª Tax professionals who attend this summer¡¯s IRS Nationwide Tax Forums will see a new series of special events, including sessions focused on practice management, the taxpayer experience and cybersecurity and a town hall meeting with the National Taxpayer Advocate.

April 16, 2024 ¡ª The final defendant in a large drug trafficking ring was sentenced today in U.S. District Court in Seattle to 108 months in prison for trafficking drugs while armed with a firearm, announced U.S. Attorney Tessa M. Gorman. Juan de Dios Alcaraz-Mardueno was a drug redistributor and interstate transporter of heroin, fentanyl, and methamphetamine. At the sentencing hearing, U.S. District Judge John C. Coughenour remarked on the ¡°dangerous nature of the drugs¡± the defendant trafficked and that he wasn¡¯t deterred. ¡°He continued this conduct even after contact with law enforcement,¡± Judge Coughenour said.

Use the Electronic Federal Tax Payment System (EFTPS) to pay your taxes. Pay?via a secure site or by phone using the EFTPS Voice Response System.?