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Insights into types of nontaxable and treaty-sourced income distributions; the treatment of income derived from allotted land; and the tax implications of income derived from land that has been removed from trust.

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.

Per capita distributions from net casino profits made to certain children are subject to a special tax calculation commonly referred to as the "kiddie tax." For taxable years prior to 2018, the tax is based on the parent¡¯s rate if the parent¡¯s rate is higher than the child¡¯s rate. Pursuant to the Tax Cuts and Jobs Act of 2017, for taxable years 2018 through 2025, children required to make this calculation may be subject to tax based on tax rates normally applicable to trusts and estates.

If your group has links to immigrant populations, then you probably represent a trusted source of information for them. A partnership with SPEC can mean assisting your patrons to file for tax refunds owed to them.

We sent you this notice because our records indicate your organization didn't file a Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.

The first stage in the life cycle of any organization is its creation. A nonprofit organization may be created as a corporation, a trust, or an unincorporated association. Any of these entities may qualify for exemption. Note, however, that a partnership generally may not qualify.

Aug. 1, 2024 ¡ª If you get an unexpected letter, email or text that claims to be from the IRS or another trusted source ¨C like a bank, credit company or tax software provider ¨C here are some tell-tale signs that it¡¯s a scam.

If you are a U.S. citizen or resident living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States.

Information about Publication 559, Survivors, Executors and Administrators, including recent updates. Publication 559 shows those in charge of an estate of a deceased individual how to file federal income tax returns and explains the responsibility to pay any taxes due on behalf of the decedent.

Tax Tip 2024-03, Jan. 22, 2024 ¡ª IRS Free File is now available for the 2024 filing season. With this program, eligible taxpayers can prepare and file their federal tax returns using free tax software from trusted IRS Free File partners.