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Discussion of homeowners' associations as exempt organizations under the Internal Revenue Code

FATCA Dictionary for Registration Form

A page containing information about how NRA withholding applies only to payments made to a payee that is a foreign person.

Questions and answers that will help an organization determine if it is eligible to apply for recognition of exemption from federal income taxation under IRC section 501(a) and, if so, how to proceed.

Description of and links to information about state requirements associated with the solicitation of charitable contributions by section 501(c)(3) organizations.

Information about Schedule B (Form 1040), Interest and Ordinary Dividends, including recent updates, related forms, and instructions on how to file. This schedule is used by filers to report interest and ordinary dividend income.

Read cybersecurity requirements before you do business with the IRS.

FS-2023-10, April 2023 ¡ª A deduction reduces the amount of a taxpayer¡¯s income that¡¯s subject to tax, generally reducing the amount of tax the individual may have to pay. Most taxpayers now qualify for the standard deduction, but there are some important details involving itemized deductions that people should keep in mind.

FS-2024-11, April 2024 ¡ª A deduction reduces the amount of a taxpayer's income that's subject to tax, generally reducing the amount of tax the individual may have to pay. Most taxpayers now qualify for the standard deduction, but there are some important details involving itemized deductions that people should keep in mind.

Tax Tip 2023-93, July 24, 2023 ¡ª Businesses and tax-exempt organizations should watch out for telltale signs of misleading claims involving the Employee Retention Credit. Scammers and unscrupulous promoters continue to run aggressive broadcast advertising, direct mail solicitations and online promotions for the credit.