ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

Form 5305-E is used by a grantor and a trustee to establish a Coverdell education savings account (ESA). It is a model trust account agreement that meets the requirements of section 530(b)(1), and is not filed with the IRS.

Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). The directory for each calendar quarter is based on information submitted to the IRS during that quarter.

October 13, 2022 ¡ª The president and a top officer of a real estate investment company were charged for their roles in a scheme to defraud more than 2,000 investors in a $650 million Ponzi scheme, and with conspiring to evade $26 million in tax liabilities, U.S. Attorney Philip R. Sellinger announced today.

Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, generally is used by black lung benefit trusts to meet the reporting requirements of section 6033.

Publication 5886-B (sp), Clean Energy Efficiency Incentives and Residential Real Estate Properties for housing developers, building owners and resident landlords (Spanish Version)

Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, generally is used by black lung benefit trusts to meet the reporting requirements of section 6033.

IR-2024-104, April 10, 2024 ¡ª As part of the Dirty Dozen campaign, the Internal Revenue Service warned wealthy individuals about three tax traps designed for them by dishonest promoters and shady tax practitioners.

Publication 1153, How to Apply for a Certificate of Subordination of Federal Estate Tax Lien Under Section 6325(d)(3) of the Internal Revenue Code

For tax years beginning on or after January 1, 2021, black lung benefit trusts will use Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953, to meet reporting requirements under section 6033. If initial taxes are imposed on the trust or certain related parties under section 4951 or 4952, the trust or related party will report the initial excise tax using Part II or Part III, respectively, of Form 6069.

For tax years beginning on or after January 1, 2021, black lung benefit trusts will use Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953, to meet reporting requirements under section 6033. If initial taxes are imposed on the trust or certain related parties under section 4951 or 4952, the trust or related party will report the initial excise tax using Part II or Part III, respectively, of Form 6069.