Found 15 Matching Items; Displaying 1 - 10.
Find information on complex tax topics
Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses
Guidance on waivers for corporations unable to meet e-file requirements
IRS publishes fact patterns describing situations in which waivers will generally be granted, or not granted, under IRS Notice 2005-88, which provides waiver guidance for corporations that cannot meet electronic filing requirements due to technology constraints; or where compliance with the requirements would result in undue financial burden.
General Information
Corporations
Practice units: 2019 to 2014
Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.
General Information
Corporations
Forms for corporations
Get a list of IRS forms for corporations.
General Information
Small Businesses
Tax year 2023 Directions for corporations to e-file
Tax Year 2023 Directions for Corporations to e-file
General Information
Large Businesses
Tax year 2022 directions for corporations to e-file
Tax Year 2022 directions for corporations to e-file
General Information
Businesses
Tax year 2024 directions for partnerships required to e-file
Tax year 2024 directions for partnerships required to e-file
General Information
Partnerships
Tax year 2023 directions for partnerships required to e-file
Guidelines to partnerships that are required to file their income tax return electronically for tax years ending on or after December 31, 2023.
General Information
Partnerships
E-file for Large Business and International (LB&I): Frequently asked questions — Tax year 2023
Tax Year 2023 frequently asked questions about e-file for Large Business and International (LB&I).
General Information
Corporations