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 ...

WASHINGTON — The Internal Revenue Service has already begun issuing refunds to more than 50,000 taxpayers who benefited from the adoption tax credit carryforward and expects the refund process for ...

Answers to questions about payment plans (including installment agreements).

Information about Form 2106, Employee Business Expenses, including recent updates, related forms and instructions on how to file. Employees file this form to deduct ordinary and necessary expenses for ...

Topic No. 313, Qualified Tuition Programs (QTPs) A qualified tuition program (QTP), also referred to as a section 529 plan, is a program established and maintained by a state, or an agency or ...

14 days, or 10% of the total days you rent it to others at a fair rental price. It's possible that you'll use more than one dwelling unit as a residence during the year. For example, if you live in ...

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 ...

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 ...