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Tax Tip 2025-17, March 13, 2025 ¡ª Taxpayers who want to file free federal tax returns have several options that offer online tax preparation, electronic filing and direct deposit of refunds for free.

Sample questions - exemption applications submitted by church-affiliated organization

FAQs about eligibility for claiming the Recovery Rebate Credit.

A plan that meets the definition of a church plan in IRC Section 414(e) is exempt from certain requirements imposed on other tax-qualified retirement plans under the Internal Revenue Code (IRC). However, a church plan sponsor can elect under IRC Section 410(d) to have the plan treated as though it were not an exempt church plan. Plans for which no IRC Section 410(d) election was made are known as ¡°non-electing church plans.¡±

This section defines FDAP income and discusses its tax treatment.

Retirement topics - Plan assets

Financial Advisors: Are Assets in ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë Client¡¯s One-Participant Plans More Than $250,000?

This Issue Snapshot focuses on underfunded single-employer defined benefit plans that are subject to IRC Section 430, are covered by Title IV of ERISA, and have been terminated in a standard termination under ERISA Section 4041(b).

Prior year news and resources about the Tax Cuts and Jobs Act and tax reform initiatives ¡ª Small Business Initiatives.

Meaning of capital gains and losses included in gross investment income for purposes of the tax in Code section 4940.