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https://www.irs.gov/irb/2025-01_IRB
The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all

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https://www.irs.gov/publications/p15
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

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https://www.irs.gov/publications/p225
However, the information given does not cover every situation and is not intended to replace the law or change its meaning

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https://www.irs.gov/publications/p17
A citation to Your Federal Income Tax (2025) would be appropriate

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https://www.irs.gov/publications/p519
The exemption amount for a qualified disability trust is $5,100 for 2025

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https://www.irs.gov/businesses/small-businesses-self-employed/employment-taxes-and-the-trust-fund-recovery-penalty-tfrp
passed a law that provides for the TFRP

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https://www.irs.gov/publications/p541
Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank

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https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar
person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report: a financial interest in or signature or other authority over at least one financial account located outside the United States if the aggregate value of those foreign financial

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https://www.irs.gov/node/49746
INCOME TAX Section 6103(l)(21) of the Code was enacted under the Patient Protection and Affordable Care Act, Public Law 111-148 (124 Stat

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https://www.irs.gov/forms-pubs/about-form-1041
created before March 1, 1984, unless that trust would not be aggregated with other trusts under the rules of section 643(f) if that section applied to the trust

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https://www.irs.gov/retirement-plans/employee-plans-abusive-tax-transactions
Plans with high premiums for life insurance and/or annuity contracts that would (absent surrender charges) exceed the amount needed to provide the benefits set forth in the plan are abusive

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https://www.irs.gov/affordable-care-act/affordable-care-act-tax-provisions
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

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https://www.irs.gov/instructions/i1120f
Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank

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https://www.irs.gov/instructions/i8864
Use the December 2025 Form 8864 to report any biodiesel, renewable fuel, or sustainable aviation fuel (SAF) credit you received from a fiscal-year partnership, S corporation, cooperative, estate, or trust whose tax year began in 2024 (when the credit was still available) and ends during your 2025 tax year