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Insights into types of nontaxable and treaty-sourced income distributions; the treatment of income derived from allotted land; and the tax implications of income derived from land that has been removed from trust.

In the event of the death of your spouse, or your need to attend to the affairs of another taxpayer, this page will provide you with information to help you resolve the final tax issues of the deceased taxpayer and their estate.

Instructions for Form SS-4, Application for Employer Identification Number, which is used by sole proprietors, corporations, partnerships, estates, trusts, and other entities to apply for an employer identification number (EIN), a nine-digit number assigned for tax filing and reporting purposes.

June 16, 2022 ¡ª A Twin Cities house-flipper has pleaded guilty to defrauding real estate investors out of more than $3 million, announced U.S. Attorney Andrew M. Luger.

Find statistics here for charitable tax exempt organizations, private foundations, and the unrelated business income of exempt organizations. There's also information on tax exempt bonds, charitable remainder trusts, and more.

Look here for articles, papers, and tables from Volume 3 of Publication 1416, primarily covering nonprofit organizations, private foundations, charitable remainder trusts, and unrelated business income of exempt organizations.

A corporation (other than a REIT (Real Estate Investment Trust) or an ineligible corporation) and a REIT use Form 8875, Taxable REIT Subsidiary Election, to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856(l).

Use Form 1120-S (Schedule B-1), Information on Certain Shareholders of an S Corporation, to provide the information applicable to any shareholder in the S corporation that was a disregarded entity, a trust, an estate, or a nominee or similar person at any time during the tax year.

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, is for withholding agents who pay income to foreign persons, including non-resident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.

Per capita distributions from net casino profits made to certain children are subject to a special tax calculation commonly referred to as the "kiddie tax." For taxable years prior to 2018, the tax is based on the parent¡¯s rate if the parent¡¯s rate is higher than the child¡¯s rate. Pursuant to the Tax Cuts and Jobs Act of 2017, for taxable years 2018 through 2025, children required to make this calculation may be subject to tax based on tax rates normally applicable to trusts and estates.