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 761 - 770.
Nonresident aliens and the accountable plan rules
The accountable plan rules apply to nonresident aliens as well as to U.S. citizens and resident aliens.
General Information
Nonresidents
Tax-exempt bonds notices
Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.
Legal Guidance (Authoritative)
Bond Professional
SOI Tax stats IRS data book glossary of terms
SOI Tax stats - IRS data book glossary
About IRS
Tax Professionals
Frequently asked questions (FAQs) about foreign artist and athlete withholding
The Internal Revenue Service (IRS) has received the following questions about Central Withholding Agreements (CWAs) from taxpayers and stakeholders during phone forums and other outreach events. The answers to these questions provide responses to general inquiries and are not citable as any type of legal authority.
General Information
Nonresidents
2020 Recovery Rebate Credit — Topic B: Eligibility for claiming a Recovery Rebate Credit on a 2020 tax return
Frequently asked questions about the Recovery Rebate Credit.
General Information
Questions and Answers on the Net Investment Income Tax
Section 1411 of the IRS Code imposes the Net Investment Income Tax (NIIT). Find answers to questions about how the code may affect your taxes.
News
Self-Correction Program (SCP) FAQs
Insights into the Self-Correction Program (SCP) set forth by the Employee Plans Compliance Resolution System (EPCRS).
General Information
Administrators
Legal advice issued by associate chief counsel
Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals
The Truth About Frivolous Tax Arguments — Section II
The second section of "The Truth About Frivolous Tax Arguments" responds to some of the more common frivolous arguments made in collection due process cases. This document was updated in March 2022.
Legal Guidance (Authoritative)