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When the additional 10% tax on early distributions from retirements plans does and does not apply and how to report it

The IRS may reduce or waive interest you owe because of our unreasonable error or delay.

Information on what excise taxes are, who they¡¯re imposed on and what you have to do to comply. Includes links to registration and credits.

Find tax filing and reporting information for U.S. citizens or resident aliens who reside and earn income overseas.

Find if you qualify for the Earned Income Tax Credit (EITC) with or without qualifying children or relatives on your tax return.

You may be eligible for equitable relief if your spouse understated or underpaid taxes due on your joint tax return and it would be unfair to hold you responsible.

Apply for a retirement plan determination letter for individually designed plans. Generally, an individually designed plan is a retirement plan that was drafted to meet the specific needs of a single employer or multi-employer group and has not been pre-approved by the IRS.

Get information about a federal tax lien, including how to get rid of a lien, how a lien affects you and how to avoid a lien.

Site map of content on the Charities and Nonprofits Pages of IRS.gov designed to make it easier for users to navigate Exempt Organization resources.

FS-2024-28, Aug. 2024 ¡ª Crowdfunding distributions may be includible in the gross income of the person receiving them depending on the facts and circumstances.