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This guide is provided to educate and assist U.S. persons who have the obligation to file Form 8300; and for the tax professionals who prepare and file Form 8300 on behalf of their clients. The guide also supports IRS examiners in their efforts to consistently and fairly administer the Form 8300 examination and penalty programs.

Tuition and other educational benefits provided by Indian tribes to tribal members under the Tribal General Welfare Exclusion Act of 2014 (the Act) are not taxable and are not subject to information reporting requirements if such benefits meet the requirements of the Act. Tribal students who receive these nontaxable educational benefits paid by the tribe should not include them on their federal income tax return even if they're shown on a Form 1098-T, Tuition Statement, from the educational institution.

Mortgage & interest expense for individuals with partnership interests Form 1116 and Sch. K-3 - YouTube video text script

Follow the steps in this example to figure an imputed underpayment (IU) for a partnership filing an administrative adjustment request (AAR) under the Bipartisan Budget Act of 2021 (BBA).

The fix is in: Common plan mistakes - Failure to limit contributions for a participant

FAQs about the Child and Dependent Care Credit expansion due to the ARPA.

Tax Tip 2025-19, March 20, 2025 ¡ª People with disabilities and their families can use Achieving a Better Life Experience accounts to help pay for qualified disability-related expenses.

June 29, 2023 ¡ª Two San Fernando Valley brothers have been found guilty by a jury of nearly a dozen felonies for fraudulently obtaining hundreds of thousands of dollars in federal income tax refunds, some of which they then laundered through bank accounts held in the United Kingdom, the Justice Department announced today.

Questions and answers on calculating the small business health care tax credit.

IR-2023-32, Feb. 22, 2023 ¡ª With the 2023 tax filing season in full swing, the IRS reminds taxpayers to gather their necessary information and visit IRS.gov for updated resources and tools to help with their 2022 tax return.