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IR-2023-95, May 2, 2023 ¡ª The IRS today urged business taxpayers to begin planning now to take advantage of tax-saving opportunities and get ready for reporting changes that take effect in 2023.

IR-2022-210, December 1, 2022 ¡ª As part of a broader effort to increase security, the Internal Revenue Service and the Security Summit partners today reminded taxpayers they could get extra protection starting in January by joining the agency¡¯s identity protection personal identification number (IP PIN) program.

IRS Tax Tip 2023-44, April 4, 2023 ¡ª The IRS and tax professionals continue to see third parties aggressively promoting Employee Retention Credit schemes on radio and online.

IR-2023-31, Feb. 21, 2023 ¡ª The Department of the Treasury and the IRS today issued final regulations amending the rules for filing returns and other documents electronically (e-file). These regulations will require certain filers to e-file beginning in 2024.

COVID Tax Tip 2022-170, November 7, 2022 ¡ª Employers should be wary of third parties advising them to claim the employee retention credit when they may not qualify. Some third parties are taking improper positions related to taxpayer eligibility for and computation of the credit.

Letter 106-C, Claim Partially Disallowed, is your legal notice that we partially disallowed, or denied, your claim for the tax period stated in the letter.

Tax Tip 2023-37, March 22, 2023 ¡ª Form 1099-K, Payment Card and Third Party Network Transactions, is an IRS form that is used to report certain payment transactions.

November 10, 2022 ¡ª We are on the brink of an exciting new era for the IRS, one that is desperately needed to transform the agency to improve taxpayer service and ensure fairness in tax compliance.

Section 1061 was added to the Internal Revenue Code as part of the Tax Cuts and Jobs Act (TCJA). For taxable years beginning after December 31, 2017, section 1061 recharacterizes certain net long-term capital gains of a partner that holds one or more applicable partnership interests as short-term capital gains. The provision generally requires that a capital asset be held for more than three years for capital gain allocated with respect to any applicable partnership interest (API) to be treated as long-term capital gain.

Tax Tip 2024-78, Sept. 23, 2024 ¡ª The IRS¡¯s second Employee Retention Credit Voluntary Disclosure Program is open and runs through Nov. 22, 2024. This ERC VDP helps businesses repay credits they received after filing ERC claims in error.