Instructions for Form 4562 (2024) | Internal Revenue Service
Definitions| www.irs.gov
About Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit | Internal Revenue Service
Information about Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, including recent updates, related forms, and instructions on how to file. Employers use Form 8850 to make a written request to their SWA to certify someone for the work opportunity credit.| www.irs.gov
About Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship) | Internal Revenue Service
Information about Schedule C (Form 1040), Profit or Loss from Business, used to report income or loss from a business operated or profession practiced as a sole proprietor; includes recent updates, related forms, and instructions on how to file.| www.irs.gov
About Form 1040-ES, Estimated Tax for Individuals | Internal Revenue Service
Information about Form 1040-ES, Estimated Tax for Individuals, including recent updates, related forms, and instructions on how to file. Form 1040-ES is used by persons with income not subject to tax withholding to figure and pay estimated tax. Use this form to figure and pay your estimated tax.| www.irs.gov
Partner’s Instructions for Schedule K-1 (Form 1065) (2025) | Internal Revenue Service
Part I—Partner Basis| www.irs.gov
About Form 8822-B, Change of Address or Responsible Party - Business | Internal Revenue Service
Information about Form 8822-B, Change of Address or Responsible Party - Business, including recent updates, related forms, and instructions on how to file. Form 8822-B is used by business taxpayers to report a change of address or business location.| www.irs.gov
Topic no. 453, Bad debt deduction | Internal Revenue Service
Topic No. 453, Bad Debt Deduction| www.irs.gov
About Form 1120, U.S. Corporation Income Tax Return | Internal Revenue Service
Information about Form 1120, U.S. Corporation Income Tax Return, including recent updates, related forms and instructions on how to file. Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.| www.irs.gov
About Form 8809, Application for Extension of Time to File Information Returns | Internal Revenue Service
Information about Form 8809, Application for Extension of Time to File Information Returns, including recent updates, related forms and instructions on how to file. Use this form to request an extension of time to file forms: W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027.| www.irs.gov
Retirement Savings Contributions Credit (Saver’s Credit) | Internal Revenue Service
The Saver's Credit is a tax credit for eligible contributions to your IRA, employer-sponsored retirement plan or Achieving a Better Life Experience (ABLE) account.| www.irs.gov
ABLE accounts - Tax benefit for people with disabilities | Internal Revenue Service
The Achieving a Better Life Experience (ABLE) Act permits a state to establish and maintain a new type of tax-advantaged savings program (under Section 529A of the Internal Revenue Code) for a qualified disabled person.| www.irs.gov
IRS guidance | Internal Revenue Service
This provides a starting point for understanding some of the basic guidance issued by the IRS.| www.irs.gov
Foreign earned income exclusion – Physical presence test | Internal Revenue Service
You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months.| www.irs.gov
Topic no. 303, Checklist of common errors when preparing your tax return | Internal Revenue Service
Topic No. 303, Checklist of common errors when preparing your tax return| www.irs.gov
Estimated taxes | Internal Revenue Service
Who must pay estimated taxes, how much to pay and when to pay them.| www.irs.gov
About Form 1120-H, U.S. Income Tax Return for Homeowners Associations | Internal Revenue Service
Information about Form 1120-H, U.S. Income Tax Return for Homeowners Associations, including recent updates, related forms and instructions on how to file. A homeowners association files this form as its income tax return to take advantage of certain tax benefits.| www.irs.gov
Retirement plans for self-employed people | Internal Revenue Service
Are you self-employed? Did you know you have many of the same options to save for retirement on a tax-deferred basis as employees participating in company plans?| www.irs.gov
SEP contribution limits (including grandfathered SARSEPs) | Internal Revenue Service
Retirement Topic - SEP Contribution Limits (including grandfathered SARSEPs)| www.irs.gov
Retirement topics - SIMPLE IRA contribution limits | Internal Revenue Service
Retirement Topics - SIMPLE IRA Contribution Limits| www.irs.gov
Unrelated business income tax returns | Internal Revenue Service
Rules relating to filing Form 990-T| www.irs.gov
Unrelated business income tax | Internal Revenue Service
Organizations recognized as tax exempt may still be liable for tax on unrelated business income. Learn more.| www.irs.gov
Unrelated business income from debt-financed property under IRC Section 514 | Internal Revenue Service
Unrelated Business Income From Debt-Finance Property Under IRC Section 514| www.irs.gov
Instructions for Form 1042-S (2026) | Internal Revenue Service
Reminders| www.irs.gov
Foreign persons | Internal Revenue Service
A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.| www.irs.gov
About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons | Internal Revenue Service
Information about Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, including recent updates, related forms, and instructions on how to file. Use Form 1042 to report tax withheld on certain income of foreign persons.| www.irs.gov
Country codes | Internal Revenue Service
Standard ISO-3166 country codes from the ISO, International Standards Organization.| www.irs.gov
Frequently asked questions on virtual currency transactions | Internal Revenue Service
Frequently asked questions and answers about Virtual Currency transactions.| www.irs.gov
Publication 463 (2024), Travel, Gift, and Car Expenses | Internal Revenue Service
Introduction| www.irs.gov
Credits and deductions for businesses | Internal Revenue Service
Find information about credits and deductions for businesses and how to claim them on your tax return.| www.irs.gov
Social Security Income | Internal Revenue Service
Social security income frequently asked questions.| www.irs.gov
About Form 8959, Additional Medicare Tax | Internal Revenue Service
Information about Form 8959, Additional Medicare Tax, including recent updates, related forms and instructions on how to file. Use this form to figure the amount of additional Medicare tax you owe and the amount of additional Medicare tax withheld by your employer, if any.| www.irs.gov
Questions and answers for the Additional Medicare Tax | Internal Revenue Service
Find information on the additional Medicare tax. This tax applies to wages, railroad retirement compensation and self-employment income over certain thresholds.| www.irs.gov
Treasury, IRS issue proposed regulations on the clean fuel production credit under the One, Big, Beautiful Bill | Internal Revenue Service
IR-2026-20, Feb. 3, 2026 — The Department of the Treasury and the Internal Revenue Service today issued proposed regulations for domestic producers of clean transportation fuel to determine their eligibility for and calculate the clean fuel production credit under the One, Big, Beautiful Bill.| www.irs.gov
Internal Revenue Bulletin: 2024-19 | Internal Revenue Service
HIGHLIGHTS OF THIS ISSUE| www.irs.gov
Taxpayer identification numbers (TIN) | Internal Revenue Service
Review the various taxpayer identification numbers (TIN) the IRS uses to administer tax laws. Find the TIN you need and how to get it.| www.irs.gov
Information return penalties | Internal Revenue Service
An information return penalty may apply if you don't file information returns or provide payee statements on time. We mail you Notice 972CG if you owe a penalty and charge monthly interest until you pay the amount in full.| www.irs.gov
General Instructions for Certain Information Returns (2025) | Internal Revenue Service
General Instructions for Certain Information Returns - Introductory Material| www.irs.gov
Reporting payments to independent contractors | Internal Revenue Service
You may have to file Form 1099-NEC, Nonemployee Compensation, to report payments you make to independent contractors.| www.irs.gov
For senior taxpayers | Internal Revenue Service
Are the proceeds I receive from a reverse mortgage taxable to me?| www.irs.gov
Publication 925 (2024), Passive Activity and At-Risk Rules | Internal Revenue Service
Reminders| www.irs.gov
About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) | Internal Revenue Service
Publication 334 contains general information about the federal tax laws that apply to small business owners who are sole proprietors or statutory employees.| www.irs.gov
Forming a corporation | Internal Revenue Service
Find out what takes place in the formation of a corporation and the resulting tax responsibilities and required forms.| www.irs.gov
Publication 596 (2025), Earned Income Credit (EIC) | Internal Revenue Service
Reminders| www.irs.gov
About Form W-9, Request for Taxpayer Identification Number and Certification | Internal Revenue Service
Information about Form W-9, Request for Taxpayer Identification Number (TIN) and Certification, including recent updates, related forms, and instructions on how to file. Form W-9 is used to provide a correct TIN to payers (or brokers) required to file information returns with IRS.| www.irs.gov
Can I deduct my moving expenses? | Internal Revenue Service
Determine if you can deduct your moving expenses.| www.irs.gov
Change of name - exempt organizations | Internal Revenue Service
Exempt organizations must report a name change to the IRS. Review a chart to determine the required documents needed for your type of organization.| www.irs.gov
Retirement topics - 401(k) and profit-sharing plan contribution limits | Internal Revenue Service
Learn the contribution limits for your 401(k) and Profit-Sharing retirement plans.| www.irs.gov
Topic no. 703, Basis of assets | Internal Revenue Service
Topic No. 703 Basis of Assets| www.irs.gov
Depreciation & recapture | Internal Revenue Service
Can I deduct as a business expense the entire cost of a new computer that I purchased for my business or do I have to recover the acquisition cost through claiming deductions for depreciation?| www.irs.gov
What is taxable and nontaxable income? | Internal Revenue Service
Find out what and when income is taxable and nontaxable, including employee wages, fringe benefits, barter income and royalties.| www.irs.gov
Internal Revenue Bulletin: 2007-19 | Internal Revenue Service
Highlights of This Issue| www.irs.gov
IRS reports significant increase in texting scams; warns taxpayers to remain vigilant | Internal Revenue Service
IR-2022-167, September 28, 2022 — The Internal Revenue Service today warned taxpayers of a recent increase in IRS-themed texting scams aimed at stealing personal and financial information.| www.irs.gov
Newsroom | Internal Revenue Service
Get IRS tax news and sign up for e-News updates. Find information on Form 1040, tax relief, regulations, deadlines, tax guidance and more.| www.irs.gov
Publication 544 (2024), Sales and Other Dispositions of Assets | Internal Revenue Service
Introduction| www.irs.gov
About Form 1099-S, Proceeds from Real Estate Transactions | Internal Revenue Service
Information about Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), including recent updates, related forms and instructions on how to file. File this form to report the sale or exchange of real estate.| www.irs.gov
About Form 1098, Mortgage Interest Statement | Internal Revenue Service
Information about Form 1098, Mortgage Interest Statement, including recent updates, related forms and instructions on how to file. Use Form 1098 to report mortgage interest of $600 or more received by you from an individual, including a sole proprietor.| www.irs.gov
Required filing (Form 990 series) | Internal Revenue Service
Review 990 series, forms, schedules and instructions.| www.irs.gov
Completing Form SS-8 | Internal Revenue Service
This page walks people through the steps necessary to complete Form SS-8 to request a determination of the status of a worker for purposes of federal employment taxes and income tax withholding.| www.irs.gov
Income & Expenses 7 | Internal Revenue Service
If you acquire a piece of equipment for use in a trade or business, like a forklift or truck, are the payments you make deductible lease payments or do you instead depreciate the cost of the equipment?| www.irs.gov
Internal Revenue Service | An official website of the United States government
Pay your taxes. Get your refund status. Find IRS forms and answers to tax questions. We help you understand and meet your federal tax responsibilities.| www.irs.gov
What kind of records should I keep | Internal Revenue Service
Find out the kinds of records you should keep for your business to show income and expenses for federal tax purposes.| www.irs.gov
Employment tax recordkeeping | Internal Revenue Service
Keep all records of employment taxes for at least four years. These should be available for IRS review.| www.irs.gov
Statistics | Internal Revenue Service
Get details on tax statistics. Find tables, articles and data that describe and measure elements of the United States tax system.| www.irs.gov
Publication 519 (2024), U.S. Tax Guide for Aliens | Internal Revenue Service
Introduction| www.irs.gov
401(k) contribution limit increases to $19,500 for 2020; catch-up limit rises to $6,500 | Internal Revenue Service
IR-2019-179, November 6, 2019 — The Internal Revenue Service today announced that employees in 401(k) plans will be able to contribute up to $19,500 next year.| www.irs.gov
About Form W-4, Employee's Withholding Certificate | Internal Revenue Service
Information about Form W-4, Employee's Withholding Certificate, including recent updates, related forms and instructions on how to file. Form W-4 is completed by employees and given to their employer so their employer can withhold the correct federal income tax from the employee's pay.| www.irs.gov
E-file information returns with IRIS | Internal Revenue Service
Electronically file for free with the Information Returns Intake System (IRIS). Individual and bulk forms. File direct through the taxpayer portal or use software through IRIS Application to Application. Tax year 2022 and later: All Forms 1099. Tax year 2023 (portal only): Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 3921, 3922, 5498, 5498-ESA, 5498-SA and W-2G.| www.irs.gov
Publication 524 (2023), Credit for the Elderly or the Disabled | Internal Revenue Service
Introduction| www.irs.gov
Historical Highlights of the IRS | Internal Revenue Service
From Al Capone through two World Wars, the IRS has changed a lot through the decades.| www.irs.gov
Dirty Dozen: Beware of abusive tax avoidance schemes | Internal Revenue Service
IR-2023-67, April 3, 2023 — Today the Internal Revenue Service closed out the 2023 Dirty Dozen campaign with a warning for taxpayers to beware of promoters peddling bogus tax schemes aimed at reducing taxes or avoiding them altogether.| www.irs.gov
Publication 530 (2024), Tax Information for Homeowners | Internal Revenue Service
Reminders| www.irs.gov
IRS issues FAQs on Form 1099-K threshold under the One, Big, Beautiful Bill; dollar limit reverts to $20,000 | Internal Revenue Service
IR-2025-107, Oct. 23, 2025 — The Internal Revenue Service today issued frequently asked questions in Fact Sheet 2025-08 regarding the dollar threshold for filing Form 1099-K under the One, Big, Beautiful Bill.| www.irs.gov
IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill | Internal Revenue Service
IR-2025-103, Oct. 9, 2025 — The Internal Revenue Service today announced the tax year 2026 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2025-32 provides details about these annual adjustments.| www.irs.gov
About Form 5695, Residential Energy Credits | Internal Revenue Service
Information about Form 5695, Residential Energy Credits, including recent updates, related forms and instructions on how to file. Use Form 5695 to figure and take your nonbusiness energy property credit and residential energy efficient property credit.| www.irs.gov
Standard mileage rates | Internal Revenue Service
Find standard mileage rates to calculate the deduction for using your car for business, charitable, medical or moving purposes.| www.irs.gov
One, Big, Beautiful Bill provisions | Internal Revenue Service
The One, Big, Beautiful Bill Act has a significant effect on your taxes, credits and deductions.| www.irs.gov
About Publication 15, (Circular E), Employer's Tax Guide | Internal Revenue Service
Publication 15 explains an employer's tax responsibilities for withholding, depositing, reporting, and paying employment taxes. Includes the tax tables needed to figure the taxes to withhold from each employee. This publication explains your tax responsibilities as an employer.| www.irs.gov
Información sobre el Formulario W-9 (sp), Solicitud y Certificación del Número de Identificación del Contribuyente | Internal Revenue Service
Información sobre el Formulario W-9 (SP), incluyendo actualizaciones recientes, formularios e instrucciones relacionados sobre cómo presentarlo. El Formulario W-9 (SP) se utiliza para proveer su número de identificación del contribuyente (TIN) correcto a la persona que debe presentar una declaración informativa ante el IRS.| www.irs.gov
Internal Revenue Bulletin: 2016-18 | Internal Revenue Service
INCOME TAX| www.irs.gov
Internal Revenue Bulletin: 2013-36 | Internal Revenue Service
Highlights of This Issue| www.irs.gov
Internal Revenue Bulletin: 2012-51 | Internal Revenue Service
Highlights of This Issue| www.irs.gov
Instructions for Form 8952 (11/2025) | Internal Revenue Service
General Instructions| www.irs.gov
Voluntary Classification Settlement Program (VCSP) frequently asked questions | Internal Revenue Service
Frequently asked questions about the Voluntary Classification Settlement Program (VCSP).| www.irs.gov
About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code | Internal Revenue Service
Information about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, including recent updates, related forms and instructions on how to file. Form 1023 is used to apply for recognition as a tax exempt organization.| www.irs.gov
Tips on rental real estate income, deductions and recordkeeping | Internal Revenue Service
If you own rental property, know your federal tax responsibilities. Report all rental income on your tax return, and deduct the associated expenses from your rental income.| www.irs.gov
International taxpayers | Internal Revenue Service
You must pay U.S. income tax on your foreign income regardless of where you reside if you are a U.S. citizen or U.S. resident alien. Learn more.| www.irs.gov
Topic no. 551, Standard deduction | Internal Revenue Service
Topic No. 551 Standard Deduction| www.irs.gov
How long should I keep records? | Internal Revenue Service
Get tips on record retention -- Learn the period of limitation on income tax returns, connecting records with property and keeping records for nontax purposes.| www.irs.gov
Instructions for Form 8995-A (2024) | Internal Revenue Service
Who Can Take the Deduction| www.irs.gov
Instructions for Form 8995 (2024) | Internal Revenue Service
Who Can Take the Deduction| www.irs.gov
Taxpayer First Act - Taxpayer Experience | Internal Revenue Service
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
Annual exempt organization return: penalties for failure to file | Internal Revenue Service
Penalties for failure to file return required by IRC 6033.| www.irs.gov
Retirement plans FAQs on designated Roth accounts | Internal Revenue Service
Insight into designated Roth accounts.| www.irs.gov
IRC 457(b) deferred compensation plans | Internal Revenue Service
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
Understanding IRS guidance - A brief primer | Internal Revenue Service
This provides a starting point for understanding some of the basic guidance issued by the IRS.| www.irs.gov
General overview of taxpayer reliance on guidance published in the Internal Revenue Bulletin and FAQs | Internal Revenue Service
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
Internal Revenue Bulletin: 2022-26 | Internal Revenue Service
Introduction| www.irs.gov
Frequently asked questions for the dealer and seller energy credits online registration | Internal Revenue Service
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 | Internal Revenue Service
Elective pay and transferability frequently asked questions: Elective pay| www.irs.gov
Accessibility guide for online account | Internal Revenue Service
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