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CA-2023-01, Jan. 10, 2023 ¡ª Victims of severe winter storms, flooding, and mudslides in California beginning Jan. 8, 2023, now have until May 15, 2023, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

Get answers to frequently asked questions (FAQs) about bankruptcy and taxes.

Provides a list of countries that have submitted KYC rules and links to country specific attachments.

Certification of pre-existing accounts (COPA) and periodic certification now available.

Information return reporting

Information about Form 1120-S, U.S. Income Tax Return for an S Corporation, including recent updates, related forms, and instructions on how to file. Form 1120-S is used by corporations that elect to be S corporations to report income, deductions, gains, losses, etc.

Under authority of the Internal Revenue Code, the property described here has been seized or acquired for nonpayment of internal revenue taxes and will be sold.

AZ-2024-08, Oct. 11, 2024 ¡ª The IRS announced today tax relief for individuals and businesses of the San Carlos Apache Tribe in the state of Arizona affected by the Watch Fire that began on July 10, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.

Tax centers have been developed to help you quickly find information related to your particular area of interest, industry or profession on one page.

FS-2022-38, October 2022 ¡ª Most people take up hobbies for personal enjoyment, not to make a profit. Sometimes, however, the line between hobbies and businesses isn¡¯t clear cut. There are several different factors people should consider when making the determination and the IRS provides resources to help.