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Find out how and when to roll over your retirement plan or IRA to another retirement plan or IRA. Review a chart of allowable rollover transactions.

Find answers to questions about how to claim the credits for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses.

Section III of "The Truth About Frivolous Tax Arguments" explains the penalties that the courts may impose on those who pursue tax cases on frivolous grounds. This document was updated March 2022.

IR-2022-213, December 6, 2022 ¡ª The Internal Revenue Service encouraged taxpayers to take important actions this month to help them file their 2022 federal tax returns.

IR-2025-23, Feb. 19, 2025 ¡ª As the 2025 tax filing season continues, the Internal Revenue Service encourages taxpayers to make essential preparations and be aware of significant changes that may affect their 2024 tax returns.

How to Claim the Credits FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

SEE Sample Test Questions Part 2

If you are eligible for the exclusion this section will assist you in determining how much you can exclude.

The Home Foreclosure and Debt Cancellation provision applies to debt forgiven in calendar years 2007 through 2016. Up to $2 million of forgiven debt is eligible for this exclusion ($1 million if married filing separately). The exclusion doesn¡¯t apply if the discharge is due to services performed for the lender or any other reason not directly related to a decline in the home¡¯s value or the taxpayer¡¯s financial condition.

SEE Sample Test Questions Part 1