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FS-2023-24, Oct. 2023 ¡ª The IRS and tax professionals continue to see aggressive advertising, direct mail solicitations and online promotions involving the Employee Retention Credit (ERC). These promoters have misled employers and harmed honest employers by misrepresenting and exaggerating who is eligible for this pandemic-era credit.

Information about Form 4797, Sales of Business Property, including recent updates, related forms and instructions on how to file. Form 4797 is used to report the details of gains and losses from the sale, exchange, involuntary conversion, or disposition of certain business property and assets.

The Internal Revenue Service is taking steps to improve tax compliance by corporations and their executive employees. One area of emphasis is executive compensation, for which audit technique guides have been developed for use by agents in examining tax returns filed by corporations and executives.

Form 990 Schedule R - Related Organizations - Reporting Information About Organizations Owned Indirectly

Do you receive rental income? Find IRS forms and publications about Supplemental Income (Rental).

Meaning of disqualified person as used in Internal Revenue Code section 4958

Information about Form 1099-OID, including recent updates, related forms, and instructions on how to file. File Form 1099-OID if the OID includible in gross income is at least $10 or any person for whom you withheld and paid any foreign tax on OID or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules even if the amount of the OID is less than $10.

Review Internal Revenue Code section 965 tax filing and payment obligations.

Information about how the IRS, states and the tax industry came together in 2015 to identify safeguards to protect taxpayer federal and state tax accounts from identity thieves.

A description of employment-related identity theft and actions for victims to take.