Recommended by IRS

Understanding your IRS notice or letter

Get a letter or notice from the IRS? This page will help you understand what it means, and how to respond.

Certified professional employer organization help

Certified professional employer organization help frequently asked questions
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Small Businesses

A-Z index for business

Search for business topics like employer tax identification number (EIN) information, with the A-Z Index. Search by business type or subject.
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Small Businesses

Information for executors

FAQs about the New Tax Rules for Executors
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Individuals, Tax Professionals, Administrators, Attorney, Small Businesses

Exempt organizations material changes

A discussion of the procedures for an exempt organization to report material changes in its structure or activities to the IRS.
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Charities and Nonprofits

Life cycle of an exempt organization - Applying to the IRS

Overview of the process of applying for exemption under the Internal Revenue Code (other than under section 501(c)(3))
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Charities and Nonprofits

Reliance criteria for private foundations and sponsoring organizations that maintain donor advised funds

Criteria that private foundations and sponsoring organizations that maintain donor advised funds can rely on in determining that grant or contribution to fund will be to a public charity.
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Charities and Nonprofits

Questions about operating as an exempt organization

Insights into the operations of a tax-exempt organization.
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Charities and Nonprofits

Private business use – Federal use of tax-exempt financed prison facilities

This Issue Snapshot discusses the rules which apply when the federal government and its agencies use Prison Facilities financed by tax exempt bonds, and the circumstances under which such use by the federal government (“Federal Use”) may be considered private business use.
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Issue snapshot - Qualification requirements for non-electing church plans under IRC Section 401(a)

A plan that meets the definition of a church plan in IRC Section 414(e) is exempt from certain requirements imposed on other tax-qualified retirement plans under the Internal Revenue Code (IRC). ob体育ever, a church plan sponsor can elect under IRC Section 410(d) to have the plan treated as though it were not an exempt church plan. Plans for which no IRC Section 410(d) election was made are known as “non-electing church plans.”
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Taxpayer identification numbers (TIN)

Review the various ?taxpayer identification numbers (TIN) the IRS uses to administer tax laws. Find the TIN you need and how to get it.
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Nonresidents