Contains useful tax information for individuals, businesses, tax professionals and media, including news and updates, ways TAS helps taxpayers, and important information about tax topics and rights.
Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates (or AFRs), are regularly published as revenue rulings.
These Audit Techniques Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns.
Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law
Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law
VCSP is a program developed by the IRS that allows taxpayers to voluntarily reclassify their workers as employees for future tax periods for employment tax purposes.
The IRS uses third-party information reporting on forms in the 1099 series to increase voluntary compliance and improve collections. Beginning in 2011, legislation requires reporting of income in two areas: payment card (credit, debit and certain electronic transactions) and securities basis reporting.
The IRS is currently reviewing its second year of returns filed with Schedule UTP. Beginning with Tax Year 2010, Schedule UTP was a new schedule that certain corporations used to report uncertain tax positions….
Exempt Organizations Select Check is an on-line search tool that allows users to select an exempt organization and check certain information about its federal tax status and filings….
This notice sets forth a proposed revenue ruling concerning the application of the Self-Employment Contributions Act (SECA) tax to payments made by the U.S. Department of Agriculture (USDA) under the Conservation Reserve Program (CRP), 16 U.S.C. 3831….
This document contains final
regulations that provide guidance on the
application of sections 162(a) and 263(a)
of the Internal Revenue Code (Code) to
amounts paid to acquire, produce, or
improve tangible property. The final
regulations clarify and expand the
standards in the current regulations
under sections 162(a) and 263(a).
This document is not an official pronouncement of the law or the position of the Service and can not be used, cited, or relied upon as such. This guide is current through the publication date.
Use this form to report your specified foreign financial assets if the total value of all the specified foreign financial assets in which you have an interest is more than the appropriate reporting threshold.
If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, exceeding certain thresholds, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing a Report of Foreign Bank and Financial Accounts (FBAR).
The IRS began an open-ended offshore voluntary disclosure program (OVDP) in January 2012 on the heels of strong interest in the 2011 and 2009 programs.
Please note that many older Committee documents on this site are scanned PDF images, and are therefore not currently full-text searchable. We are converting these documents to full-text PDF files over a period of time. Currently, only the titles of the unconverted documents are indexed for search.
Per diem rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates") by searching below with city and state (or ZIP code), or by clicking on the map.
The mission of the Tax Foundation is to educate taxpayers about sensible tax policy and the size of the tax burden borne by Americans at all levels of government. From its founding in 1937, the Tax Foundation has been grounded in the belief that the dissemination of basic information about government finance is the foundation of sensible policy in a free society.
Taxpayers for Common Sense is an independent voice for taxpayers working to increase transparency and expose and eliminate wasteful and corrupt subsidies, earmarks, and corporate welfare.
A small research, engineering, and editorial group housed at the Cornell Law School in Ithaca, NY. Most of their publishing efforts go into to producing and maintaing the extensive legal collections on this web site.
Submit your comments on proposed regulations and related documents published by the U.S. Federal government. You can also use this site to search and review original regulatory documents as well as comments submitted by others.
At The Ferraro Law Firm, those with information about tax underpayments can get the same high-quality representation that the largest corporations and wealthiest individuals enjoy.
AgriplanNOW (for Farmers) and BizplanNOW (for small business owners) formerly Agriplan and Bizplan are Medical Reimbursement Plans based on Section 105 of the Internal Revenue Code, Revenue Ruling 71-588 and Letter Ruling 9409006.00.
The origin of 105 Concepts started with one basic concept; to take the tax-saving capability of Health Reimbursement Arrangement (HRA) plans to a higher level.
Industry Professionals - Access the information, training and other resources you need to comply with FINRA rules and regulations. Investors - Learn how to invest, build your financial knowledge and protect your investments from fraud.
The mission of Certified Financial Planner Board of Standards, Inc. is to benefit the public by granting the CFP® certification and upholding it as the recognized standard of excellence for competent and ethical personal financial planning.
US Citizenship and Immigration Services.
E-Verify is an Internet-based system that compares information from an employee's Form I-9, Employment Eligibility Verification, to data from U.S. Department of Homeland Security and Social Security Administration records to confirm employment eligibility.
The Real Estate Settlement Procedures Act (RESPA) requires lenders and
mortgage brokers to give you this booklet within three days of applying for a
mortgage loan.
The United States Code is the codification by subject matter of the general and permanent laws of the United States. It is divided by broad subjects into 51 titles and published by the Office of the Law Revision Counsel of the U.S. House of Representatives.
The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government.
The core mission of Keeping America Informed, dated to 1813 when Congress determined to make information regarding the work of the three branches of Government available to all Americans. The U.S Government Printing Office (GPO) provides publishing and dissemination services for the official and authentic government publications to Congress, Federal agencies, Federal depository libraries, and the American public.
Delivers services through a nationwide network of over 1,400 offices that include regional offices, field offices, card centers, teleservice centers, processing centers, hearing offices, the Appeals Council, and our State and territorial partners, the Disability Determination Services.
OpenCongress makes it easy to follow legislation in Congress, from bill introduction to floor vote, as well as profiles for senators and representatives. You can use the site to learn more about issues you care about and connect with others who share similar views.
The mission of the Department of Health and Human Services is to help provide the building blocks that Americans need to live healthy, successful lives.
TIGTA's mission is to provide quality professional audit, investigative, and inspections and evaluations services that promote integrity, economy, and efficiency in the administration of the Nation's tax system
TreasuryDirect is the first and only financial services website that lets you buy and redeem securities directly from the U.S. Department of the Treasury in paperless electronic form. You enjoy the flexibility of managing your savings portfolio online as your needs and financial circumstances change - all the time knowing your money is backed by the full faith of the U.S. government.
The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog," GAO investigates how the federal government spends taxpayer dollars.
FinCEN’s mission is to safeguard the financial system from illicit use and combat money laundering and promote national security through the collection, analysis, and dissemination of financial intelligence and strategic use of financial authorities
This website was created under the Recovery Act to show the American public how Recovery funds are being spent by recipients of contracts, grants, and loans, and the distributio?n of Recovery entitlements and tax benefits.
