Today, Frank J. Bisignano, a native of Brooklyn’s Old Mill Basin neighborhood, announced a donation from The Bisignano Family Fund to the Trump Accounts of children living in his hometown zip code. A ...

The Internal Revenue Service today encouraged taxpayers to take simple steps now to make filing easier and avoid tax-time surprises next year. Year-round tax planning can help taxpayers stay organized ...

Revenue Procedure 2026-34 PDF expands the Employee Plans Compliance Resolution System and replaces and restructures the Revenue Procedure 2021-30 previously used by employee plan sponsors to make plan ...

The Internal Revenue Service today announced temporary administrative relief from reporting and recordkeeping requirements relating to taxes imposed by section 4041 (a) of the Internal Revenue Code.

IR-2026-124, Oct. 16, 2026 — The Internal Revenue Service today announced Tax Professional Awareness Week, taking place the week of October 19th, which will feature webinars and practical tools to ...

Behavioral control refers to facts that show whether there is a right to direct or control how the worker does the work. A worker is an employee when the business has the right to direct and control ...

Information about Form 851, Affiliations Schedule, including recent updates, related forms and instructions on how to file. The parent corporation of an affiliated group files Form 851 with its ...

Information about Form 1094-B, Transmittal of Health Coverage Information Returns, including recent updates, related forms, and instructions on how to file. Form 1094-B is the transmittal form that ...

The following are questions and answers (Q&A) regarding the ATIN program. The Q&A provides information to taxpayers who need a taxpayer identification number for a child who has been placed in their ...

The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, ...

Information about Form 8908, Energy Efficient Home Credit, including recent updates, related forms, and instructions on how to file. Form 8908 is used by eligible contractors to claim a credit for ...

For federal employment tax purposes, the usual common law rules are applicable to determine if a worker is an independent contractor or an employee. Under the common law, you must examine the ...