Recommended by IRS
About Form 8863, Education CreditsInformation about Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), including recent updates, related forms and instructions on how to file.
Form 8863
PDF
PDF version of Form 8863.
Instructions for Form 8863
PDF
Instructions explaining how to file Form 8863.
Found 20 Matching Items; Displaying 11 - 20.
Resources for federal, state and local governments
Recent developments affecting government entities.
General Information
Governments
FAQs for Indian tribal governments regarding gaming revenue distributions, including per capita payments and IGRA
Insights into withholding requirements on gaming revenue distributions, including per capita payments to nonresident aliens; the tax implications when per capita distributions are made to a minor or placed in trust; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.
General Information
Indian Tribal Governments
Employers Must Withhold FICA Taxes for Aliens who Change Visa Status to H1B
Employers Must Withhold FICA Taxes for Aliens who Change Visa Status to H-1B
General Information
Governments
Issues for firefighters
Explanation of FICA tax on volunteer compensation.
General Information
Governments
ITG FAQ #1 answer - What do suspicious activities, BSA and FinCEN mean to my casino?
Insights into what is a suspicious activity, and the reporting and recordkeeping requirements. Suspicious activities, the Bank Secrecy Act (BSA), and Financial Crimes Enforcement Network (FinCEN) – What does this mean to my casino?
General Information
Indian Tribal Governments
Government entities and their federal tax obligations
Determination and consequences of government status for tax purposes.
General Information
Governments
FAQs for Indian tribal governments regarding employee plans and exempt organization issues
Insights into which tribes are eligible to receive deductible charitable contributions and how a tribe can qualify for the exemption.
General Information
Indian Tribal Governments
Written Testimony of Daniel Werfel, Commissioner, Internal Revenue Service, before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations
Oct. 24, 2023 — The Commissioner speaks before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations.
General Information
Individuals, Tax Professionals, Charities and Nonprofits, Governments, Businesses, News Media, Trusts and Estates
Tax-exempt bonds notices
Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.
Legal Guidance (Authoritative)
Bond Professional
Tax-exempt bonds community updates
Current developments and news archive for tax-exempt bonds.
General Information
Bond Professional