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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.

Information about Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, including recent updates, related forms and instructions on how to file. A skip person distributee uses this form to calculate and report the tax due on distributions from a trust that are subject to the generation-skipping transfer (GST) tax.

Information about Form 706-GS(T), Generation Skipping Transfer Tax Return for Terminations, including recent updates, related forms and instructions on how to file. Trustees use this form to figure and report the tax due from certain trust terminations that are subject to the generation-skipping transfer (GST) tax.

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.

Insights into withholding requirements on gaming revenue distributions, including per capita payments to nonresident aliens; the tax implications when per capita distributions are made to a minor or placed in trust; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.

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.

Information about Form 5300, Application for Determination for Employee Benefit Plan, including recent updates, related forms and instructions on how to file. Form 5300 is used by employers who adopted an individually designed plan to request a determination letter from the IRS for the initial qualification of a defined benefit or a defined contribution plan and the exempt status of any related trust.