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Tax Tip 2022-98, June 28, 2022 ¡ª Parents who are divorced, separated, never married or live apart and who share custody of a child with an ex-spouse or ex-partner need to understand the specific rules about who may be eligible to claim the child for tax purposes. This can make filing taxes easier for both parents and avoid errors that may lead to processing delays or costly tax mistakes.

Streamlining the Form 1023 ¨C A Success Story Sunita Lough, Commissioner Tax Exempt/Government Entities Division, discusses the history of Form 1023-EZ and the continuing benefits it provides to small organizations.

You may qualify to use the head of household tax rates if you are a U.S. citizen married to a nonresident alien. Learn more.

Tax Tip 2022-96, June 23, 2022 ¡ª When someone dies, their surviving spouse or representative files the deceased person¡¯s final tax return. On the final tax return, the surviving spouse or representative will note that the person has died. The IRS doesn¡¯t need any other notification of the death.

Tax Tip 2023-07, January 24, 2023 ¡ª Most of the common errors taxpayers make on their tax returns are easily avoidable. By carefully reviewing their return, taxpayers can save time and effort by not having to correct it later.

We sent you this notice because you claimed a dependent on your tax return with reported gross income for more than the amount of the exemption deduction. Someone else also claimed this dependent with the same Social Security number on another tax return. You can¡¯t claim someone whose gross income exceeds the deduction amount for a dependent exemption unless that person is permanently and totally disabled at some time during the tax year and his or her income is from services performed at a sheltered workshop.

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

Aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income. There is no minimum dollar amount of income, which triggers a filing requirement for a nonresident alien, including foreign students or foreign scholars. The dollar limit thresholds which trigger a filing requirement for a U.S. citizen or a resident alien do not apply to nonresident aliens.

FS-2024-11, April 2024 ¡ª A deduction reduces the amount of a taxpayer's income that's subject to tax, generally reducing the amount of tax the individual may have to pay. Most taxpayers now qualify for the standard deduction, but there are some important details involving itemized deductions that people should keep in mind.

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