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

Acceptance Agents - Japan

Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest.

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.

If you¡¯re engaged in a business or trade, understand the transactions you must report on information returns to the IRS and to the recipient of the payment or other party in the transaction. Find forms and deadlines. Starting tax year 2023, if you have 10 or more information returns, you must e-file them.

This page describes how if you cannot reliably associate a payment with valid documentation, that you must apply certain presumption rules or you may be liable for tax, interest, and penalties.

This Snapshot discusses the holding in Rev. Rul. 89-87 about a plan that fails to timely distribute assets upon plan termination.

Topic No. 556 Alternative Minimum Tax

Starting in 2015, IRA trustees, custodians and issuers (in the case of individual retirement arrangements) are required to report certain assets on Form 5498, IRA Contribution Information.

Learn the required minimum distributions for your designated IRA beneficiaries.