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FS-2024-23, June 2024 ¡ª Treasury and IRS issued final regulations on reporting by brokers on dispositions of digital assets for customers in certain sale or exchange transactions.

We charged you a penalty because your partnership or S corporation return was either late or incomplete, or you didn¡¯t file it electronically, as required.

10 - Presumption of Private Foundation Status

A recent IRS ruling concludes that seller-funded down-payment assistance to home buyers provides private benefit to the sellers and does not further exclusively charitable purposes.

Internal Revenue Code section 7121 authorizes the Internal Revenue Service and taxpayers to enter into closing agreements. While a closing agreement exhibits some of the attributes of a contract, it is not strictly subject to the law of contracts. Closing agreements are legally binding.

What organizations are "tax-exempt organizations" for purposes of the public disclosure requirements?

Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.

Information about Form 1099-INT, Interest Income, including recent updates, related forms, and instructions on how to file. Form 1099-INT is used to report interest income.

For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a "qualified joint venture", whose only members are a married couple filing a joint return, can elect not to be treated as a partnership for Federal tax purposes.

Prior editions of Publication 1075 required a background investigation but did not detail what that investigation must include.