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Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.

Top Ten Issues - Defined Benefit Plans

Review Affordable Care Act (ACA) tax provisions for individuals, including penalty relief, the Additional Medicare Tax, tax credits and general health coverage.

IR-2024-188, July 16, 2024 ¡ª In the second installment of a special series, the IRS and Security Summit partners warned tax professionals to be aware of evolving phishing scams and cloud-based schemes designed to steal sensitive taxpayer information.

Use Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.

The Security Summit coalition formed by the IRS, state tax agencies and the nation's tax industry organized the 9th Annual National Tax Security Awareness Week on December 2-6, in a campaign to increase awareness of scams and schemes.

Understand the rules covering income tax deductions for charitable contributions by individuals.

Press releases published by IRS Criminal Investigation in October 2022.

IRC ¡ì 4943 ¨C Taxes on excess business holdings

IR-2025-26, Feb. 27, 2025 ¡ª The Internal Revenue Service today announced its annual Dirty Dozen list of tax scams for 2025 with a warning for taxpayers, businesses and tax professionals to watch out for common schemes that threaten their tax and financial information.