ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).

Interim electronic filing direction for Schedules K-2 and K-3 in tax year 2021.

You may owe a penalty if you fail to report financial activity from foreign sources through an accurate, timely information return. Find details on how to pay and dispute the penalty.

This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26

Request this relief if you filed an initial partnership return with a gain deferral contribution but were unable to submit all required documents.

Understand your federal tax obligations as a partnership; a relationship between two or more people to do trade or business.

Tax Year 2023 Directions for Corporations to e-file

Tax Year 2022 directions for corporations to e-file

Corporations that are e-filing may use the following approved guidelines to prepare their income tax returns for tax years ending on or after December 31, 2021 without the need for a waiver. These directions are not all inclusive. This is a living document and it will be updated as needed. Updated sections will be identified by the date they were updated.

Appeals develops settlement guidelines when an issue is coordinated by Compliance.