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中文 (简体)

https://www.irs.gov/zh-hans/privacy-disclosure/irs-privacy-policy
We won't collect personal information about you just because you visit this Internet site

中文 (繁體)

https://www.irs.gov/zh-hant/privacy-disclosure/irs-privacy-policy
We won't collect personal information about you just because you visit this Internet site

미국 정부 공식 웹사이트

https://www.irs.gov/ko/privacy-disclosure/irs-privacy-policy
We won't collect personal information about you just because you visit this Internet site

Yon sitwèb ofisyèl gouvènman peyi Etazini

https://www.irs.gov/ht/privacy-disclosure/irs-privacy-policy
We won't collect personal information about you just because you visit this Internet site

Официальный веб-сайт правительства

https://www.irs.gov/ru/privacy-disclosure/irs-privacy-policy
We won't collect personal information about you just because you visit this Internet site

Lệnh Hành pháp 14224, Chỉ định tiếng Anh là ngôn ngữ

https://www.irs.gov/vi/privacy-disclosure/irs-privacy-policy
We won't collect personal information about you just because you visit this Internet site

Here's how you know

https://www.irs.gov/node/68311
The amount of your theft loss is generally the adjusted basis of your property because the fair market value of your property immediately after the theft is considered to be zero

Here's how you know

https://www.irs.gov/retirement-plans/employee-plans-abusive-tax-transactions
2004-16 PDF for purposes of determining fair market value of a life insurance contract, an endowment contract, etc

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https://www.irs.gov/publications/p584b
Know the definitions of adjusted basis and fair market value, discussed in Pub

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https://www.irs.gov/faqs
If you filed a joint return and you now have separate addresses, each of you should notify us of your new, separate addresses

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https://www.irs.gov/businesses/small-businesses-self-employed/faqs-for-disaster-victims
A1: Disaster relief applies to the clients of tax preparers who are unable to file returns or make payments on behalf of the client because of a federally declared disaster

Here's how you know

https://www.irs.gov/publications/p587
Reminders Simplified method for business use of home deduction

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https://www.irs.gov/publications/p501
In some cases, the amount of income you can receive before you must file a tax return has increased

Here's how you know

https://www.irs.gov/publications/p15
Qualified overtime is compensation that exceeds the regular rate of pay (such as the “half” portion of time-and-a-half compensation) that is required to be paid to an individual under section 7 of the Fair Labor Standards Act (FLSA) of 1938

Here's how you know

https://www.irs.gov/publications/p334
The facts and circumstances of each case determine whether or not an activity is a trade or business

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https://www.irs.gov/publications/p463
Specifically, OBBBA replaced the annual phasedown of the applicable percentage for the Code section 168(k) additional first-year depreciation deduction with a permanent 100% additional first-year depreciation deduction for qualified property acquired, or specified plants planted or grafted, after January 19, 2025

Here's how you know

https://www.irs.gov/publications/p970
Recent legislation allows parents, guardians, and other authorized individuals to elect to establish a new type of individual retirement account, called a Trump account, for the exclusive benefit of certain children

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https://www.irs.gov/publications/p519
Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States

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https://www.irs.gov/publications/p225
We refer to many of these free publications throughout this publication

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https://www.irs.gov/publications/p17
These rights are described under Your Rights as a Taxpayer in the back of this publication

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https://www.irs.gov/irb/2025-01_IRB
This revenue procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs)