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COVID Tax Tip 2022-30, February 24, 2022 ¡ª The educator expense deduction allows eligible teachers and administrators to deduct part of the cost of technology, supplies and training from their taxes. They can only claim this deduction for expenses that were not reimbursed by their employer, a grant or other source.

We examined a small sample of qualified plans where the Form 5500 series return reflected an outdated 4-digit Standard Industrial Classification business code instead of the revised 6-digit North American Industry Classification System business code.

IR-2024-167, June 17, 2024 ¡ª The Internal Revenue Service today issued frequently asked questions related to educational assistance programs.

We examined 69 Form 5500 series returns to verify whether non-cash contributions were made to defined benefit or money purchase plans as reported on the Form 5500 series return, and if they were, to pursue potential prohibited transactions.

EP Exam Projects - LESE Projects - Project #11 - Form 5500 Employer Contribution per Participant > DC IRC 415(c) Limit

This guide is provided to educate and assist U.S. persons who have the obligation to file Form 8300; and for the tax professionals who prepare and file Form 8300 on behalf of their clients. The guide also supports IRS examiners in their efforts to consistently and fairly administer the Form 8300 examination and penalty programs.

Information about Form 1098-T, Tuition Statement, including recent updates, related forms and instructions on how to file. Form 1098-T is used by eligible educational institutions to report for each student the enrolled amounts they received for qualified tuition and related expense payments.

May 12, 2023 ¡ª Yesterday, Doris Joann Gilmore, from Montgomery, Alabama, pleaded guilty to federal program theft and failure to submit payroll taxes collected from employees, announced United States Attorney Sandra J. Stewart.

Information about Form 5498-ESA, Coverdell ESA Contribution Information, including recent updates, related forms and instructions on how to file. File this form for each person for whom you maintained any Coverdell education savings account (ESA).

November 16, 2022 ¡ª Kenisha R. Callahan, of Ponchatoula, Louisiana, was sentenced on November 9, 2022 to five (5) years of probation and one year of home confinement by U.S. District Court Judge Ivan L.R. Lemelle after Callahan had pleaded guilty to one count of filing a false tax return, one count of aiding and assisting in the preparation of a false tax return and one count of making a false statement to the Department of Education, announced U.S. Attorney Duane A. Evans of the Eastern District of Louisiana.