Recommended by IRS
About Publication 501, Dependents, Standard Deduction, and Filing InformationPublication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.
Found 804 Matching Items; Displaying 731 - 740.
Volunteer Labor Exclusion from Unrelated Trade or Business
Tax Exempt and Government Entities Issue Snapshots - Volunteer Labor Exclusion from Unrelated Trade or Business
General Information
Filing taxes after divorce or separation
Getting legally separated or divorced affects how you file your taxes, including filing status, deductions, eligibility for certain credits and tax.
General Information
Tax year 2021/filing season 2022 Child Tax Credit frequently asked questions - Topic B: Eligibility rules for claiming the 2021 Child Tax Credit on a 2021 tax return
Frequently asked questions about the Tax Year 2021/Filing Season 2022 Child Tax Credit: Eligibility Rules for Claiming the 2021 Child Tax Credit on a 2021 Tax Return
General Information
Individuals, Tax Professionals
Nonresident spouse
If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.
General Information
Nonresidents
Former Detroit riverfront conservancy chief financial officer sentenced for embezzling over $40 million from the conservancy
April 24, 2025 — Former Detroit Riverfront Conservancy chief financial officer William A. Smith was sentenced to 19 years in prison today for embezzling over $40 million from his employer over an eleven-year period, announced Acting United States Attorney Julie Beck. Smith was also sentenced to a three-year term of supervised release, ordered to pay approximately $44.3 million in restitution, and ordered to forfeit ill-gotten gains that were traceable to his scheme.
News
News Media
Legal advice issued to program managers during 2010
Legal Advice Issued to Program Managers during 2010
Legal Guidance (Authoritative)
Tax Professionals
VITA sites serving Indian country
Volunteer Income Tax Assistance (VITA) locations serving Indian country.
General Information
Indian Tribal Governments
Expanded Self Correction Program - EPCRS Rev. Proc. 2019-19
The IRS Employee Plans Compliance Resolution System (EPCRS) permits any size business or organization that sponsors a retirement plan (including SEP and SIMPLE IRA plans) to identify and correct many failures they find.
General Information