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Find answers to frequently asked questions about Foreign Account Tax Compliance (FATCA).

The IRS¡¯s statement of a procedure affecting the rights and duties of taxpayers under the Internal Revenue Code, related statutes, regulations and other laws specific to retirement plans.

The second section of "The Truth About Frivolous Tax Arguments" responds to some of the more common frivolous arguments made in collection due process cases. This document was updated in March 2022.

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Guidelines for examining the IRC Section 41 credit for increasing research activities claimed relative to software development.

Mortgage & interest expense for individuals with partnership interests Form 1116 and Sch. K-3 - YouTube video text script

The Inflation Reduction Act of 2022 (IRA) amended and enacted various clean energy tax incentives that provide increased credit or deduction amounts if certain prevailing wage and registered apprenticeship requirements are met. Treasury and the IRS published final regulations on June 25, 2024, providing rules and definitions for taxpayers seeking to satisfy the prevailing wage and apprenticeship requirements. These frequently asked questions and answers are based on the final regulations.

The Coronavirus, Aid, Relief and Economic Security Act (CARES Act) allows employers to defer the deposit and payment of the employer's share of Social Security taxes and self-employed individuals to defer payment of certain self-employment taxes. These FAQs address specific issues related to the deferral of deposit and payment of these employment taxes, as well as coordination with the credits for paid leave under sections 7001 and 7003 of the Families First Coronavirus Response Act (FFCRA) and the employee retention credit under section 2301 of the CARES Act. These FAQs will continue to be updated to address additional questions as appropriate.

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