Links to information about employment taxes for tax-exempt organizations.| www.irs.gov
Section 199A provides that, for taxable years beginning after December 31, 2017 and before January 1, 2026, taxpayers other than C corporations may deduct 20 percent of the qualified business income from the taxpayer’s qualified trades or businesses, which can be operated through a partnership, S corporation, trust, estate, or sole proprietorship. The deduction is subject to multiple limitations based on the type of trade or business, the taxpayer’s taxable income, the amount of W–2 wag...| www.irs.gov
Who Can Take the Deduction| www.irs.gov
Who Can Take the Deduction| www.irs.gov
Information about Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs), including recent updates and related forms. Publication 590-B discusses distributions from both traditional and Roth individual retirement arrangements (IRA).| www.irs.gov
Information about Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit, including recent updates, related forms and instructions on how to file. Form 8936 is used to figure credits for qualified plug-in electric drive motor vehicles placed in service during the tax year.| www.irs.gov
This service allows you to identify and locate Electronic Return Originators (EROs), Transmitters, Software Developers, and Intermediate Service Providers through interactive database searches.| www.irs.gov
Information about Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms, and instructions on how to file. Use Form 709 to report transfers subject to the federal gift and certain GST taxes.| www.irs.gov
On July 1, 2019, The Taxpayer First Act of 2019 was signed into law, which aims to broadly redesign the Internal Revenue Service.| www.irs.gov
The Taxpayer First Act requires IRS to submit to Congress a plan to improve IRS customer service over 10 years in six key areas.| www.irs.gov
Main page for exempt organizations providers for Forms 990, 990-EZ, 990-PF, 990-N, 990-T, 1120-POL and 8868.| www.irs.gov
Review the filing requirements for political organizations subject to tax under Internal Revenue Code section 527.| www.irs.gov
Information about Form 8868, Application for Extension of Time To File an Exempt Organization Return, including recent updates, related forms, and instructions on how to file. Form 8868 is used by an exempt organization to request an automatic 3-month extension of time to file its return.| www.irs.gov
Penalties for failure to file return required by IRC 6033.| www.irs.gov
Find out about Roth IRAs and which tax rules apply to these retirement plans.| www.irs.gov
Insight into designated Roth accounts.| www.irs.gov
Retirement Topics - Vesting| www.irs.gov
Information on the 457(a) plan, including what organizations can establish the plan, how it works and the advantages of participating in the plan.| www.irs.gov
A general description of the unrelated business income tax requirements for tax-exempt organizations.| www.irs.gov
Insights into the rules which require tax-exempt organizations to disclose their exemption applications and annual returns.| www.irs.gov
Review the requirements and process for obtaining an employer identification number for tax-exempt organizations.| www.irs.gov
IRS sometimes releases Revenue Rulings, Revenue Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance items is available for retrieval through this page.| www.irs.gov
This provides a starting point for understanding some of the basic guidance issued by the IRS.| www.irs.gov
GuideWire subscribers are notified by email when the IRS issues advance copies of tax guidance such as Regulations, Revenue Rulings, Revenue Procedures, Announcements, and Notices.| www.irs.gov
The purpose of this reliance page is to confirm/explain that FAQs generally cannot be relied upon and describe authority that can be relied upon.| www.irs.gov
Introduction| www.irs.gov
Read the Internal Revenue Bulletin online in a browser-friendly format (HTML).| www.irs.gov
The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.| www.irs.gov
An Abusive Scheme Toolkit for External Stakeholders| www.irs.gov
IRS provides various prescribed rates for income tax purposes.| www.irs.gov
New options enable qualifying entities such as governments to take advantage of some Inflation Reduction Act and CHIPS Act tax credits even if they don't have taxable income.| www.irs.gov
Frequently asked questions for dealers and sellers to register through IRS Energy Credits Online.| www.irs.gov
Elective pay and transferability frequently asked questions: Elective pay| www.irs.gov
This provides a starting point for understanding some of the basic guidance issued by the IRS.| www.irs.gov
Information about Form 2290, Heavy Highway Vehicle Use Tax Return, including recent updates, related forms, and instructions on how to file. Form 2290 is used to figure and pay the tax due on certain heavy highway motor vehicles.| www.irs.gov
Tax Tip 2024-01, Jan. 4, 2024 — Tax credits and deductions change the amount of a person’s tax bill or refund. People should understand which credits and deductions they can claim and the records they need to show their eligibility.| www.irs.gov
No, you may not file as head of household because you weren't legally separated from your spouse or considered unmarried at the end of the tax year. To be considered unmarried at the end of a tax year, your spouse may not be a member of your household during the last 6 months of the tax year and you must meet other requirements. In this case, your spouse was a member of your household during the last 6 months of the tax year, so you cannot be considered unmarried.| www.irs.gov
Topic No. 602 Child and Dependent Care Credit| www.irs.gov
Pay personal or business taxes directly from your bank account with IRS Direct Pay. It’s free and secure.| www.irs.gov
This guide is intended to assist individuals with disabilities in their use of the Online Account application. The guide will provide direction in accessing the features available in Online Account using specific technologies, including screen readers, screen magnifiers and voice command systems.| www.irs.gov
If you need an Individual Taxpayer Identification Number (ITIN), find an IRS Volunteer Income Tax Assistance (VITA) location that offers Certified Acceptance Agent (CAA) services.| www.irs.gov
The IRS Volunteer Income Tax Assistance and the Tax Counseling for the Elderly Programs offer free tax help for taxpayers who qualify.| www.irs.gov
SOI Tax Stats - Estate Tax Terms and Concepts| www.irs.gov
Find information about innocent spouse relief, injured spouse relief and other tax relief for spouses who owe extra taxes because of a joint tax return.| www.irs.gov
Part 1. Organization, Finance, and Management| www.irs.gov
FS-2022-25, April 2022 — When a taxpayer believes their personal information is being used to file fraudulent tax returns, they should submit a Form 14039, Identity Theft Affidavit, to the IRS. But in most cases, taxpayers do not need to complete this form. Only victims of tax-related identity theft should submit the Form 14039, and only if they haven’t received certain letters from the IRS.| www.irs.gov
Certain qualified clean energy property placed in service after 2024 may be classified as 5-year property under the modified accelerated cost recovery system (MACRS).| www.irs.gov
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.| www.irs.gov
Provides information and resources dealing with reporting tip income for all industries that deal with tipping of employees.| www.irs.gov
Information about Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, including recent updates, related forms, and instructions on how to file. Form 7004 is used to request an automatic extension to file the certain returns.| www.irs.gov
Questions & Answers about the Information Reporting by Health Coverage Providers (Section 6055).| www.irs.gov
Single Distribution Rule for Retirement Plans| www.irs.gov
Find tax filing and reporting information for U.S. citizens or resident aliens who reside and earn income overseas.| www.irs.gov
If you are eligible for the exclusion this section will assist you in determining how much you can exclude.| www.irs.gov
U.S. taxpayers who own certain foreign financial accounts or other offshore financial assets (specified foreign financial assets) must report those assets.| www.irs.gov
A collection of links to State government web sites with useful information for exempt organizations.| www.irs.gov
You may qualify for the foreign earned income, foreign housing exclusions and the foreign housing deduction if you meet certain requirements. Learn more.| www.irs.gov
Learn how to choose a qualified tax return preparer and access the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.| www.irs.gov
Purpose of Form| www.irs.gov
You can claim the Adoption Credit on your federal income taxes for up to $16,810 in qualified expenses.| www.irs.gov
This page provides a general summary of federal income tax responsibilities, procedures, and rights related to residents of the United States, and corresponding links to more detailed information.| www.irs.gov
Required electronic filing by tax-exempt political organizations| www.irs.gov
Information about Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), including recent updates, related forms, and instructions on how to file. Form 990-T is used by exempt organizations to report certain income and tax liability.| www.irs.gov
Tax compliance requirements for an organization that has filed an application for recognition for exemption, which is pending.| www.irs.gov
Review exemption requirements in sections of the Internal Revenue Code other than section 501(c)(3).| www.irs.gov
How can I get a copy of my organization's exemption letter?| www.irs.gov
Exceptions and exclusions from the unrelated business income tax applicable to tax-exempt organizations.| www.irs.gov
IR-2022-226, December 23, 2022 — The Internal Revenue Service today announced a delay in reporting thresholds for third-party settlement organizations set to take effect for the upcoming tax filing season.| www.irs.gov
Information about Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent updates, related forms and instructions on how to file. Submit Form W-8 BEN when requested by the withholding agent or payer.| www.irs.gov
Review retirement plans, including 401(k) plans, the Savings Incentive Match Plans for Employees (SIMPLE IRA Plans) and Simple Employee Pension Plans (SEP).| www.irs.gov
Information about Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, including recent updates, related forms, and instructions on how to file. Form SS-8 is used to request a "worker status" determination.| www.irs.gov
Look at some of the elements which may be present in the type of relationship between the two parties.| www.irs.gov
Learn how to determine whether a person providing a service to you is an employee or an independent contractor.| www.irs.gov
Financial control is facts that show to whether or not the business has the right to control the financial aspects of the worker’s job.| www.irs.gov
Behavioral control refers to facts that show whether there is a right to direct or control how the worker does the work.| www.irs.gov
Download the Corporation Complete Report publication, a collection of statistics sorted by industry, size of total assets and size of business receipts.| www.irs.gov
Employer Fringe Benefit Changes for 2018| www.irs.gov
IR-2025-111, Nov. 13, 2025 — The Internal Revenue Service announced today that the amount individuals can contribute to their 401(k) plans in 2026 has increased to $24,500, up from $23,500 for 2025.| www.irs.gov
Who Must File| www.irs.gov
INCOME TAX| www.irs.gov
IR-2019-206, December 13, 2019 — The Internal Revenue Service said today that the Taxpayer First Act, enacted July 1, requires tax exempt organizations to electronically file information returns and related forms. The new law affects tax exempt organizations in tax years beginning after July 1, 2019.| www.irs.gov
Purpose of Form| www.irs.gov
IR-2018-32, Feb. 21, 2018 — The IRS today advised taxpayers that in many cases they can continue to deduct interest paid on home equity loans.| www.irs.gov
Rev. Proc. 2013-30 facilitates the grant of relief to certain late-filing entities. The information contained on this page explains the general rules to obtain that relief.| www.irs.gov
Find answers to basic questions about Form 8938, Statement of Specified Foreign Financial Assets.| www.irs.gov
Information about Form 1024, Application for Recognition of Exemption Under Section 501(a), including recent updates, related forms, and instructions on how to file. Organizations use Form 1024 to apply for 501(a) exemption or to receive a 501(c) status determination letter.| www.irs.gov
Topic No. 856 Foreign Tax Credit| www.irs.gov
Topic No. 501, Should I Itemize?| www.irs.gov
Determine if you can claim a credit for paying taxes to a foreign country.| www.irs.gov
Information about Publication 17, Your Federal Income Tax, including recent updates and related forms. Publication 17 covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet.| www.irs.gov
Information about Form W-2, Wage and Tax Statement, including recent updates, related forms and instructions on how to file. Form W-2 is filed by employers to report wages, tips, and other compensation paid to employees as well as FICA and withheld income taxes.| www.irs.gov
Determine the amount of state and local general sales tax you can claim when you itemize deductions on Schedule A (Forms 1040 or 1040-SR).| www.irs.gov
FS-2017-09, July 20, 2017 - The Internal Revenue Service reminds small businesses of the importance of understanding and correctly applying the rules for classifying a worker as an employee or an independent contractor.| www.irs.gov
Find disaster tax relief information and resources.| www.irs.gov
Reminders| www.irs.gov
Introduction| www.irs.gov
INCOME TAX| www.irs.gov
Use this form to figure your qualified business income deduction. Use separate Schedules A, B, C, and/or D, as appropriate, to help calculate the deduction.| www.irs.gov
Information about Form 8995, Qualified Business Income Deduction Simplified Computation, including recent updates, related forms and instructions on how to file. Use Form 8995 to figure your qualified business income deduction.| www.irs.gov
Retirement Topics - SIMPLE IRA Contribution Limits| www.irs.gov