Recommended by IRS

About Publication 501, Dependents, Standard Deduction, and Filing Information

Publication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.

State filing requirements for political organizations

Links to information about state campaign disclosure requirements.
General Information
Charities and Nonprofits

2021 Recovery Rebate Credit — Topic C: Eligibility for claiming a Recovery Rebate Credit on a 2021 tax return

FAQs about eligibility for claiming the Recovery Rebate Credit.
General Information
Individuals, Tax Professionals

Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021: Specific Provisions Related to Self-Employed Individuals

Specific Provisions Related to Self-Employed Individuals FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021
General Information

Coronavirus and Economic Impact Payments: Guidance

A complete list of guidance issued by the IRS regarding coronavirus (COVID-19) tax relief and Economic Impact Payments for quick reference by the media and tax professionals.
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International issues affecting retirement plans

International Issues Affecting Retirement Plans
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Administrators

Issue snapshot – Third party loans from plans

A qualified plan may invest in loans to third parties. In this context, a third party loan is any loan other than a loan to a plan participant.
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Foreign persons

A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.
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Nonresidents

Termination of an exempt organization

Procedures for exempt organizations that terminate their existence.
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Charities and Nonprofits

Exempt Organization sample questions mortgage foreclosure assistance

Sample questions - Mortgage foreclosure assistance organization applying for exemption as hospital
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Charities and Nonprofits

Government retirement plans toolkit

Retirement plans established for the benefit of governmental employees generally function in ways similar to those covering private employers.
General Information
Governments