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For example, an officer must sign on behalf of a corporation, a general partner on behalf of a state law partnership, a member-manager on behalf of a limited liability company, a trustee on behalf of a trust, or an individual taxpayer on behalf of a sole proprietorship
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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
https://www.irs.gov/publications/p225
If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can visit TIGTA
https://www.irs.gov/publications/p17
For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/publications/p519
gov websites use HTTPS
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https://www.irs.gov/publications/p541
An organization formed under a federal or state law that refers to it as incorporated or as a corporation, body corporate, or body politic
https://www.irs.gov/forms-pubs/about-form-1041
Use Schedule J (Form 1041) to report an accumulation distribution for a domestic complex trust that was:
Previously treated at any time as a foreign trust (unless an exception is provided in future regulations)
https://www.irs.gov/node/49746
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https://www.irs.gov/retirement-plans/employee-plans-abusive-tax-transactions
gov websites use HTTPS
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https://www.irs.gov/instructions/i1120f
The IRS will waive a portion of the penalty imposed under section 6655 for failure to make estimated tax payments attributable to a qualified sale or exchange of qualified farmland to qualified farmers for which an election under section 1062(a) is properly made
https://www.irs.gov/publications/p970
To be eligible to claim the American opportunity credit or lifetime learning credit, the law requires a taxpayer (or a dependent) to have received Form 1098-T from an eligible educational institution, whether domestic or foreign
https://www.irs.gov/instructions/i8864
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https://www.irs.gov/affordable-care-act/affordable-care-act-tax-provisions
18, 2014, the Department of the Treasury and the IRS issued Notice 2014-49 PDF, which provides guidance on how to apply the look-back measurement method in situations in which the measurement period applicable to an employee changes
https://www.irs.gov/node/68311
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https://www.irs.gov/compliance/criminal-investigation/program-and-emphasis-areas-for-irs-criminal-investigation
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https://www.irs.gov/es/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/vi/government-entities/indian-tribal-governments
gov an toàn sử dụng HTTPS
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https://www.irs.gov/zh-hant/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/ko/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/ht/government-entities/indian-tribal-governments
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https://www.irs.gov/ru/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/vi/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/ht/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/es/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/e-file-providers/e-file-for-business-and-self-employed-taxpayers
The listing of approved business e-file providers contains links to each company's web site as well as addresses and phone numbers
https://www.irs.gov/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/ru/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/businesses/corporations/qualified-intermediary-program
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https://www.irs.gov/individuals/deceased-person
For an estate with an IRC section 2056A qualified domestic trust election, send original bonds and letters of credit or requests for release of collateral to Advisory Estate Tax Lien Group, 55 South Market St
https://www.irs.gov/ht/businesses/small-businesses-self-employed/get-an-employer-identification-number
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