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A dependent is a qualifying child or relative who relies on you for financial support. To be claimed on your tax return, they must meet specific requirements.

2011 Fall Bulletin

Tax Tip 2022-96, June 23, 2022 ¡ª When someone dies, their surviving spouse or representative files the deceased person¡¯s final tax return. On the final tax return, the surviving spouse or representative will note that the person has died. The IRS doesn¡¯t need any other notification of the death.

Tax Tip 2023-07, January 24, 2023 ¡ª Most of the common errors taxpayers make on their tax returns are easily avoidable. By carefully reviewing their return, taxpayers can save time and effort by not having to correct it later.

Information about Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico), including recent updates, related forms and instructions on how to file. This form is for residents of the U.S. Virgin Islands (USVI), Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), and the Commonwealth of Puerto Rico who are not required to file a U.S. income tax return.

Exempt organization sample questions: Attempting to influence legislation or political campaign intervention activities. Questions used in EO determinations.

If you are a U.S. person who received foreign gifts of money or other property, you may need to report these gifts on Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts. Form 3520 is an information return, not a tax return, because foreign gifts are not subject to income tax. However, there are significant penalties for failure to file Form 3520 when it is required.

Explanation of the terms and concepts used in the annual Statistics of Income (SOI) studies of tax-exempt bonds.

We sent you this notice because you claimed a dependent on your tax return with reported gross income for more than the amount of the exemption deduction. Someone else also claimed this dependent with the same Social Security number on another tax return. You can¡¯t claim someone whose gross income exceeds the deduction amount for a dependent exemption unless that person is permanently and totally disabled at some time during the tax year and his or her income is from services performed at a sheltered workshop.

As a part of IRS¡¯s effort to reduce burden on taxpayers, the IRS formed the Office of Taxpayer Burden Reduction (TBR) in early 2002. TBR¡¯s mission is to achieve significant burden reduction for taxpayers by coordinating and championing burden reduction throughout IRS.