Most Latinos Don't Collect Tax Credits

A federal program that can boost a low-income family's tax credit by thousands of dollars, is not reaching some of the neediest households - especially in rural Latino communities.

Tax Information For Businesses

IRS Hiring GS-13 Revenue Agents
The LMSB and SB/SE Divisions of IRS are seeking qualified candidates for many GS-13 revenue agent positions in various locations across the country. The positions are announced on the Office of Personnel Management’s USAJobs Web site. These senior-level positions pay $67,143 or more annually, and require strong analytical and professional accounting skills.

Limited Issue Focused Examination (LIFE)
The IRS Large and Mid-Size Business (LMSB) Division is implementing a new streamlined examination process.

Tax Relief in Disaster Situations
Tax relief provisions for disaster situations.

HCTC: Health Plan Administrators - Overview
This section of the website is intended to provide health plan administrators with the information you need as partners in the HCTC program. We organized the information around three topic areas.

Low Income Taxpayer Clinic (LITC) Grant Program
The Taxpayer Advocate Service (TAS) is pleased to announce the availability of Publication 3319, 2004 Low Income Taxpayer Clinic (LITC) Application Package and Guidelines.

Approved IRS e-file for Business Providers
Business taxpayers may find a listing of companies who offer IRS e-file for Business products and services. The listing of Approved IRS e-file for Business Providers contains addresses and phone numbers including links to their Web sites.

Abusive Schemes Counter-Marketing Tools
To reach the maximum audience, the IRS recognizes the importance of partnering with external stakeholders. As a result, toolkits have been developed to aid stakeholders in assisting the IRS with counter-marketing against abusive tax schemes. 

IRS e-file for Business Partners
The IRS has partnered with various private industry companies to bring you affordable, convenient, user friendly business e-file and payment options.

Employment Taxes for Small Businesses
Employment Tax matters are not as formidable when you use our full service Web resources.

Estate and Gift Taxes
The Estate and Gift Tax web site contains information that will give you a better understanding of how much money or property you can give away during your lifetime or leave to your heirs at your death before any tax will be owed.

Are you a Money Service Business?
You may be a MSB (Money Service Business) if you provide one or more of the following: money orders, traveler's checks, money transmissions, check cashing, or currency exchange or dealing. The Money Services Business website contains information that will give you a better understanding of the BSA (Bank Secrecy Act) and how it may affect you and your business.

Research Credit
Guidelines and audit technique guide are provided for field examiners on the examination of Research Credit cases.

Market Segment Understandings (MSU)
The MSU Program, first introduced in 1993, is a means of enhancing tax compliance while reducing taxpayer burden. This Program envisions that the IRS and taxpayers in particular market segments, work together to improve tax compliance in those areas through educational efforts and other collaborative approaches rather than through traditional audit techniques.

Market Segment Specialization Program
The Market Segment Specialization Program focuses on developing highly trained examiners for a particular market segment. A market segment may be an industry such as construction or entertainment, a profession like attorneys or real estate agents or an issue like passive activity losses. An integral part of the approach used is the development and publication of Audit Techniques Guides. These Guid...

Coordinated Issue Papers
The IRS works to identify, coordinate, and resolve complex and significant industry wide issues by ensuring uniform application of the law through the issuance of coordinated issue papers. Although these papers are not official pronouncements on the issues, they do set forth the Service's current thinking.

LMSB Industry Director Guidance
LMSB Directives provide industry-related and administrative guidance to LMSB examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

Information for Large to Mid-Size Businesses
This page provides links which are helpful for large to mid-size businesses with assets greater than $10 million

Federal Payment Levy Program
Certain federal payments (OPM, SSA, federal salaries, and federal employee travel) disbursed by the Department of the Treasury, Financial Management Service (FMS) may be subject to a 15 percent levy through the Federal Payment Levy Program (FPLP) to pay your delinquent tax debt. Find out your appeal rights and how to resolve any dispute.

Tax Regulations
List of tax regulations issued since August 1, 1995, with references to plain language summaries where available. This list also provides a way to comment on regulations with an open comment period.

Information Reporting Program
The Information Reporting Program Website is designed to help you meet your Information Reporting Requirements. Included are help-line telephone numbers and direct links to aid you in reporting information returns. You will also find information about how to file returns electronically or magnetically.

Online Package 1099
Online Ordering for Employer Forms

Order the Tax Products CD-ROM
You can order IRS Publication 1796, Federal Tax Products on CD-ROM, from the National Technical Information Service (NTIS).

Small Business Products Online Ordering
Looking for a tool to help you meet your tax requirements? Choose from our suite of free products developed especially for the Small Business/Self Employed person, and obtain updated information on existing products. Order today online or by calling 1-800-829-3676.

IRS Community Based Outlet Program
Learn about outlets that provide tax forms, publications and information.

Digital Dispatch
Join the Digital Dispatch mailing list. An e-mail service of the IRS Digital Daily.

IRS Employees' Safety and Security while Working at Taxpayers' Facilities
The IRS has issued safety and security guidance for employees who work at taxpayer facilities.

Ten Tax Deductions Small Business Owners Shouldn't Overlook
Tips for ten tax reductions small business owners should not overlook.
 

Tax Information For Individuals

Where's My Refund?
Get the lowdown on your refund now. Secure access anytime from anywhere. What a deal!

Health Coverage Tax Credit (HCTC)
The Health Coverage Tax Credit (HCTC) is a federal tax credit that pays 65 percent of the qualified health insurance premiums paid by eligible individuals. Find out if you are eligible to receive this credit!

Filing your personal and business taxes was never easier
e-file - Filing your personal and business taxes was never easier

New Tax Law Means Extra Cash for Some Families This Summer
Starting in July, about 25 million taxpayers will get a check in the mail. If you have kids and claimed the Child Tax Credit last year, you could be one of them. And you don’t have to do a thing -- the IRS does all the work. No kids? See if other tax cuts affect you.

Forms W-2 Are Required
When filing electronically taxpayers must provide Forms W-2, W-2G, and 1099-R to the Authorized IRS e-file Provider before the Provider sends the electronic return to the IRS.

Earned Income Tax Credit (EITC)
The Earned Income Tax Credit (EITC) is a federal income tax credit for low-income workers who are eligible for and claim the credit. The credit reduces the amount of tax an individual owes, and may be returned in the form of a refund. See the complete EITC Overview.

Tax Information For Charities & Other Non-Profits

Notice 2003-31 [Guidance on "Commercial-Type Insurance"]
This notice announces that the Treasury Department and the Internal Revenue Service intend to propose regulations providing guidance under IRC Section 501(m), which will define the term "commercial-type insurance".

Second Report of the ACT
The second report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on four issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies is now available.

New Filing Requirements for Tax-Exempt Political Organizations
A new law exempts certain state and local political organizations from some federal tax filing requirements and modifies requirements for other tax-exempt political organizations. The new law also requires many political organizations to electronically file their reports with the IRS. Organizations should ensure that they have their password, or request a new one, long before reports are due.

Tax Counseling for the Elderly (TCE)
The 2004 Tax Counseling for the Elderly (TCE) Cooperative Agreement application process is now open! The Tax Counseling for the Elderly Cooperative Agreement Program helps organizations provide FREE tax counseling and assistance to elderly individuals in the preparation of their Federal income tax returns.

Low Income Taxpayer Clinic (LITC) Grant Program
The Taxpayer Advocate Service is pleased to announce the availability of Publication 3319, 2004 Low Income Taxpayer Clinic (LITC) Application Package and Guidelines. The IRS will be awarding grants of up to $100,000 to develop, expand or continue low income taxpayer clinics. Publication 3319 outlines the requirements of the LITC Grant Program and is available on the Taxpayer Advocate page.

Solicitation of Public Comments
The Exempt Organizations function of the Tax Exempt/Government Entities (TE/GE) Division requests comments from exempt organizations and interested stakeholders on several issues.

Publication 1828 - Tax Guide for Churches and Religious Organizations
This publication is a quick reference guide of Federal tax law and procedures for churches and religious organizations to help them voluntarily comply with tax rules.

Disaster Relief Information and Assistance
The Service has provided a variety of disaster relief measures for victims of disasters and those charitable organizations that provide assistance to them.

Update on Market Segment Studies
The Service is conducting national market studies of customer groups (market segments) within the exempt organization community. Examination checksheets have been developed to capture information about the activities and compliance levels of the organizations examined in the studies.

Publication 1771 - Charitable Contributions - Substantiation and Disclosure
This publication explains the federal law for organizations (such as charities and churches) who receive tax-deductible contributions and for taxpayers who made contributions.

EO Work Plan
Program guidance for implementing the Exempt Organization portion of the TE/GE Strategic and Program Plan for fiscal year 2003.

FY 2003 & FY 2004 CPE Texts for Tax Exempt Organizations
The latest publications in the series of articles of interest known as the Exempt Organizations Continuing Professional Education Technical Instruction Program.

Easier Compliance is Goal of New Intermediate Sanction Regulations
An article written by the Director, Exempt Organizations in which Steven T. Miller expresses his personal views regarding the Temporary Regulations which interpret the benefit limitation provisions of Section 4958 of the Internal Revenue Code.

Rebuttable Presumption Procedure is Key to Easy Intermediate Sanctions Compliance
In this article, his second regarding the Section 4958 temporary regulations, Steven T. Miller explains how to determine which officials the Regulations cover and suggests a relatively simple process for ensuring that these officials are in full compliance.

Helpful Tip No. 1
Want to visit us again? Just remember www.irs.gov/eo. It's that easy!


Pay Taxes Online
Up until now Electronic Federal Tax Payment System (http://www.eftps.gov/) (EFTPS) has been a service that businesses and individuals can use to pay all their federal taxes electronically, 24 hours a day, 7 days a week, via the phone or personal computer (PC) software. Now taxpayers can pay via the Internet.  Visit the EFTPS web site for all the latest information! Or visit the Department of Treasury’s Financial Management Services web page on EFTPS.

TAX RETURN WORKSHOP
 

	Tax Information for Small Business - Click Here