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In the event of the death of your spouse, or your need to attend to the affairs of another taxpayer, this page will provide you with information to help you resolve the final tax issues of the deceased taxpayer and their estate.

Information about Form 4810, Request for Prompt Assessment Under IR Code Section 6501(d), including recent updates, related forms and instructions on how to file. Form 4810 is prepared by a fiduciary representing a dissolving corporation or a decedent's estate to request a prompt assessment of tax.

Tax Tip 2023-65, May 10, 2023 ¡ª Not all third-party payroll service providers are created equal. A trusted, qualified company can help keep businesses secure and tax compliant. An unreliable or fraudulent company can lead to missed deposits, theft or returns not being filed.

To be used to value certain charitable interests in trusts. Pursuant to Internal Revenue Code ¡ì7520, the interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls. That rate is then rounded to the nearest two-tenths of one percent.

To be used to value certain charitable interests in trusts. Pursuant to Internal Revenue Code ¡ì7520, the interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls. That rate is then rounded to the nearest two-tenths of one percent.

Tax Tip 2024-49, May 15, 2024 ¡ª Some unscrupulous promoters have misrepresented eligibility rules for the Employee Retention Credit, luring well-intentioned businesses to claim the credit when they don¡¯t qualify. The IRS is highlighting seven suspicious signs and urging businesses to seek a trusted tax professional to resolve an incorrect claim if they need to.

Tax Tip 2024-15, March 11, 2024 ¡ª Some unscrupulous promoters have marketed misleading information about Employee Retention Credit eligibility rules to well-intentioned businesses. The IRS is highlighting seven suspicious signs and urging business to seek a trusted tax professional to resolve an incorrect claim while they still can without penalties or interest.

If you are a U.S. person who received foreign gifts of money or other property, you may need to report these gifts on Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts. Form 3520 is an information return, not a tax return, because foreign gifts are not subject to income tax. However, there are significant penalties for failure to file Form 3520 when it is required.

FAQs about the New Tax Rules for Executors

Generally, businesses need a new Employer Identification Number (EIN) when their ownership or structure has changed. Determine if you need a new EIN.