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FS-2021-09, April 2021 ¡ª The American Rescue Plan Act of 2021 allows small and midsize employers, and certain governmental employers, to claim refundable tax credits that reimburse them for the cost of providing paid sick and family leave to their employees due to COVID-19, including leave taken by employees to receive or recover from COVID-19 vaccinations.

Organized by type of life event this page provides resources that explain the tax impacts of each.

Find out if you have to file a federal income tax return and why it may pay you to file even if you don¡¯t have to.

SOI Tax Stats - Split-Interest Trust Study Terms and Concepts

403(b) Pre-Approved Plan Program FAQs

An ITIN is a 9-digit number the IRS issues if you need a U.S. taxpayer identification number for federal tax purposes, but you aren¡¯t eligible for a Social Security number (SSN). Find if you need one and how to apply.

Requirements for maintaining certification as a CPEO

An introduction to the incidental and tenuous exception to self-dealing under Treas. Reg. 53.4941(d)-2(f)(2).

This table provides the monthly corporate bond weighted average interest rates.

Elective pay and transferability frequently asked questions: Elective pay