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Topic no. 306, Penalty for underpayment of estimated tax

Tax Tip 2025-40, June 17, 2025 ¡ª Owning a home costs money, but there are tax benefits available to help homeowners save on some of common costs of homeownership.

Topic No. 551 Standard Deduction

Appeals develops settlement guidelines when an issue is coordinated by Compliance.

FS-2023-19, Aug. 2023 ¡ª Federal law requires a person to report cash transactions of more than $10,000 by filing Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. Although many cash transactions are legitimate, the information on the form can help law enforcement combat money laundering, tax evasion, drug dealing, terrorist financing and other criminal activities.

Information about Form 1065, U.S. Return of Partnership Income, including recent updates, related forms and instructions on how to file. Form 1065 is used to report the income of every domestic partnership and every foreign partnership doing business in the U.S. or getting income from U.S. sources.

Top ten issues identified during examinations of multiemployer plans.

FS-2022-24, March 2022 ¡ª The law requires U.S. persons to report their overseas financial accounts because foreign financial institutions may not be subject to the same reporting requirements as domestic institutions. Civil and criminal penalties may apply for failures to properly file their Report of Foreign Bank and Financial Account (FBAR) when required. The IRS provides these details to help filers prepare and file their FBAR.

Review the various ?taxpayer identification numbers (TIN) the IRS uses to administer tax laws. Find the TIN you need and how to get it.

IRS offers e-filing and payment options for employment tax returns of exempt organizations.