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The procedures for compensating yourself for your efforts in carrying on a trade or business will depend on the type of business structure you elected.

IRS automatically revokes the tax-exempt status of organizations that don't file the annual Form 990-series returns for three consecutive years.?

IRS refers taxpayer cases selected for audit that contain artwork to Appeals Art Appraisal Services for review by the Commissioner's Art Advisory Panel.

Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available.

Information about Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), including recent updates, related forms, and instructions on how to file. Form 990-T is used by exempt organizations to report certain income and tax liability.

The IRS will contact you to give you a chance to voluntarily pay what you owe; however, if you refuse to do so, the law requires us to take action. This section will explain the Collection Tools that IRS can use to collect your unpaid taxes.

Issued guidance regarding matters of procedural importance with respect to the administration of the tax laws.

Due dates for miscellaneous returns and reports filed by tax-exempt organizations

ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).