vania-janet/multiturn-rag-retrieval-data huggingface dataset:
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
For example, if an insured pays to a participating taxpayer, prior to October 1, 2008, a premium on a covered policy that is exempt from foreign insurance excise tax under section 4371 of the Code by reason of an income tax treaty, and the participating taxpayer makes a premium payment reinsuring the risk covered by such policy with a person not entitled to the benefits of an income tax treaty on or after October 1, 2008, liability for the foreign insurance excise tax with respect to the premium paid to the participating taxpayer will generally attach as of the date that the second premium is paid by the participating taxpayer, and will, therefore, be treated as received by the participating taxpayer on or after October 1, 2008. Section 4. Notification Procedures for Participating Taxpayers. A participating taxpayer under this voluntary compliance initiative must file its Form 720 return described in Section 3 above with the Cincinnati Service Center at the following address: Department of Treasury Internal Revenue Service Center Cincinnati, OH 45999-0009 In addition to filing its Form 720 return with the Cincinnati Service Center, a participating taxpayer must also notify the IRS of its election to participate by including a notation, as described below, on the Form 720 return. A participating taxpayer must notate in red print at the top of the Form 720 return the following statement: Election to participate in FET Voluntary Compliance Initiative pursuant to Announcement 2008-18. Section 5. Terms for Participating Taxpayers. Except as provided in Section 2.02, the IRS agrees not to examine any participating taxpayer (whether a foreign insurer, reinsurer, agent, solicitor or broker) with respect to tax liabilities arising under the four situations set forth in Rev. Rul. 2008-15, or any similar fact pattern, to the extent that premiums are paid or received by the participating taxpayer during any quarterly tax period prior to October 1, 2008. Section 6. Non-participating Taxpayers. A non-participating taxpayer under this voluntary compliance initiative is defined as an eligible foreign person who is not a participating taxpayer.
IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
"Las personas que reciben estos avisos deben recordar que con frecuencia se pasan por alto opciones que pueden ayudarlos a establecer un plan de pago automático o ponerse al día con sus declaraciones de impuestos. Realizar mejoras adicionales en el área de recaudación será un enfoque importante para el IRS en el futuro a medida que continuamos y aceleramos nuestro trabajo de transformación".
Gracias a la financiación de la Ley de Reducción de la Inflación, ahora es más fácil para los contribuyentes obtener asistencia con las facturas de impuestos con nuevas herramientas de autoayuda, la herramienta de carga de documentos (en inglés) del IRS, un servicio telefónico mejorado con funciones de devolución de llamadas y la adición de robots que pueden responder preguntas sencillas, configurar crear o modificar un plan de pago y solicitar una transcripción. El IRS también alienta a los contribuyentes a obtener una cuenta en línea del IRS, donde pueden ver información sobre una factura de impuestos pendiente o solicitar un plan de pago en línea.
La reanudación de los avisos de cobro comienza en 2024
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
Additionally, some taxpayers who are not required to file a return nevertheless file to obtain refunds of withholding or estimated tax payments. .04 In the case of a taxpayer required by sections 6012 or 6017 to file an income tax return, eligibility for a stimulus payment in 2008, and the amount of that payment, is based on information reported on the taxpayer’s filed income tax return for 2007. See section 6428(g)(2). These taxpayers will not need to file any extra forms or call the IRS to request the payment. However, eligible individuals with qualifying income not already reported on the 2007 income tax return (e.g., certain disability or survivor benefits from the VA) may need to file an amended return in some situations to receive a larger stimulus payment. .05 Similarly, for a taxpayer who does not have a filing requirement under sections 6012 or 6017, but who files an income tax return to receive a refund of withheld tax (for example, tax withheld on wages under section 31), the IRS will determine eligibility and the amount of the 2008 stimulus payment based on the information reported on the taxpayer’s filed income tax return for 2007. .06 Many individuals who have low earned income, or only social security benefits, railroad retirement benefits, or certain disability or survivors’ benefits from the VA would not be required by sections 6012 or 6017 to file an income tax return and would be due no refund of tax other than the economic stimulus amount. Notice 2008-28 informs these individuals of the minimum filing necessary to obtain the stimulus payment. Notice 2008-28 advises these individuals to complete only certain lines on the income tax return that are necessary to identify the individual and report the amount of qualifying income. Thus, in many cases, such as where an individual’s qualifying income consists only of social security benefits, the income tax return will show no adjusted gross income, even though the individual has minimal amounts of nonqualifying income, such as interest or dividend income. .07 To effectuate electronic filing, a return must include at least $1.00 of adjusted gross income. SECTION 3.
Información sobre el Formulario 1040(sp), Declaración de Impuestos de los Estados Unidos Sobre los Ingresos Personales | Internal Revenue Service
Solicitar un Número de Identificación Personal del Contribuyente (ITIN)
 

Circular 230

 Normas que rigen la práctica ante el IRS
 

Search

Include Historical Content
- Todos -No

Include Historical Content
- Todos -No

Buscar

Information Menu

Ayuda

Noticias

Organizaciones caritativas y sin fines de lucro

Profesionales de Impuestos

Declarar impuestos

ResumenINFORMACIÓN PARAIndividuosContribuyentes internacionalesEntidades caritativas y sin fines de lucroNegocios y trabajadores por cuenta propiaGobiernos federales, estatales y localesGobiernos tribales de indígenas estadounidensesBonos exentos de impuestosPRESENTACIÓN DE IMPUESTOS PARA INDIVIDUOSCómo presentarCuándo presentarDónde presentarActualice su informaciónGENERALObtenga su registro tributarioSolicite un número de identificación del empleador (EIN)Verifique el estado de su declaración enmendadaObtenga un PIN para la protección de la identidad (IP PIN)Declare Sus Impuestos Gratis

Pagar

ResumenPAGAR PORCuenta Bancaria (Pago Directo)Plan de pagos (Plan de pagos a plazos)Sistema de pago electrónico del impuesto federal (EFTPS)GENERALSu Cuenta en líneaEstimador de RetenciónImpuestos EstimadosMultas

Reembolsos

Resumen¿Dónde está mi reembolso?Lo que debe esperarDepósito directoReembolsos reducidosEnmendar la declaración

Créditos y Deducciones
Newsroom | Internal Revenue Service
National Small Business Week 2024 begins; IRS offers tax resources, information to nation's entrepreneurs
IR-2024-123, April 26, 2024 — The IRS today offered helpful information to entrepreneurs in anticipation of the upcoming kick-off of National Small Business Week, celebrating and recognizing the crucial contributions America's small businesses make to the nation's economy.
Direct File pilot officially closes after more than 140,000 taxpayers successfully use direct e-filing system in 12 states, including integration with 4 state tax systems
IR-2024-122, April 26, 2024 — The Internal Revenue Service announced the closure of the Direct File pilot with several hundred thousand taxpayers across 12 states signing up for Direct File accounts, and 140,803 taxpayers filing their federal tax returns using the new service. 
Inflation Reduction Act implementation teams focus on enhanced taxpayer service with modern online tools and historic office hour sessions, bolstering clean energy initiatives
IR-2024-121, April 25, 2024 — With the funding from the Inflation Reduction Act (IRA), the Internal Revenue Service continues to help taxpayers in unique ways to take advantage of clean energy credits.
IRS releases final guidance on transfers of certain credits under the Inflation Reduction Act
IR-2024-120, April 25, 2024 — The Department of Treasury and Internal Revenue Service issued final regulations today describing rules and definitions for the transfer of eligible credits in a taxable year, including specific rules for partnerships and S corporations.
IRS Independent Office of Appeals forms Alternative Dispute Resolution Program Management Office
IR-2024-119, April 24, 2024 — The Internal Revenue Service Independent Office of Appeals today announced the formation of a new Alternative Dispute Resolution Program Management Office.
2025 Low Income Taxpayer Clinic grant application period now open
IR-2024-118, April 23, 2024 — The Internal Revenue Service today announced it will accept applications for Low Income Taxpayer Clinic matching grants from all qualified organizations. 
Tax pros: Register now for the 2024 IRS Nationwide Tax Forum
IR-2024-117, April 22, 2024 — The IRS encourages tax professionals to register now for the 2024 IRS Nationwide Tax Forum, coming this summer to Chicago, Orlando, Baltimore, Dallas and San Diego.
Missed the April tax-filing deadline?
Preparación gratuita de la declaración de impuestos para contribuyentes calificados | Internal Revenue Service
Solicitar un Número de Identificación Personal del Contribuyente (ITIN)
 

Circular 230

 Normas que rigen la práctica ante el IRS
 

Search

Include Historical Content
- Todos -No

Include Historical Content
- Todos -No

Buscar

Information Menu

Ayuda

Noticias

Organizaciones caritativas y sin fines de lucro

Profesionales de Impuestos

Declarar impuestos

ResumenINFORMACIÓN PARAIndividuosContribuyentes internacionalesEntidades caritativas y sin fines de lucroNegocios y trabajadores por cuenta propiaGobiernos federales, estatales y localesGobiernos tribales de indígenas estadounidensesBonos exentos de impuestosPRESENTACIÓN DE IMPUESTOS PARA INDIVIDUOSCómo presentarCuándo presentarDónde presentarActualice su informaciónGENERALObtenga su registro tributarioSolicite un número de identificación del empleador (EIN)Verifique el estado de su declaración enmendadaObtenga un PIN para la protección de la identidad (IP PIN)Declare Sus Impuestos Gratis

Pagar

ResumenPAGAR PORCuenta Bancaria (Pago Directo)Plan de pagos (Plan de pagos a plazos)Sistema de pago electrónico del impuesto federal (EFTPS)GENERALSu Cuenta en líneaEstimador de RetenciónImpuestos EstimadosMultas

Reembolsos

Resumen¿Dónde está mi reembolso?Lo que debe esperarDepósito directoReembolsos reducidosEnmendar la declaración

Créditos y Deducciones
Languages | Internal Revenue Service
Direct Deposit

Reduced Refunds

Amend Return

Credits & Deductions

Overview

INFORMATION FOR...

Individuals

 For you and your family
 

Businesses & Self-Employed

 Standard mileage and other information
 

POPULAR

Earned Income Credit (EITC)

Child Tax Credit

Clean Energy and Vehicle Credits

Standard Deduction

Retirement Plans

Forms & Instructions

Overview

POPULAR FORMS & INSTRUCTIONS

Form 1040

 Individual Tax Return
 

Form 1040 Instructions

 Instructions for Form 1040 
 

Form W-9

 Request for Taxpayer Identification Number (TIN) and Certification
 

Form 4506-T

 Request for Transcript of Tax Return
 

Form W-4

 Employee's Withholding Certificate
 

Form 941

 Employer's Quarterly Federal Tax Return
 

Form W-2

 Employers engaged in a trade or business who pay compensation
 

Form 9465

 Installment Agreement Request
 

POPULAR FOR TAX PROS

Form 1040-X

 Amend/Fix Return
 

Form 2848

 Apply for Power of Attorney
 

Form W-7

 Apply for an ITIN
 

Circular 230

 Rules Governing Practice before IRS
 

Main navigation

File

Pay

Refunds

Credits & Deductions

Forms & Instructions

Info Menu Mobile

Help

News

Charities & Nonprofits

Tax Pros

HomeHelp Languages
 

Languages

 
 

  
 

More In Help

Interactive Tax Assistant

Tools

Report Phishing

Fraud/Scams

Notices and Letters

Appeals

Frequently Asked Questions

Accessibility

Contact Your Local IRS Office

Contact an International IRS Office

Tax Topics

Other Languages

 

 
We know that tax information can be hard to understand in any language. It can be even harder if that information isn’t offered in the language you know best. We’re translating our tax resources into more languages. Until we do, we’re offering basic tax information in these twenty languages.
Choose from the languages listed below to get the information you need to pay your taxes and file a federal tax return.
 

Español
中文 (繁體)
中文 (简体)
Where to File Tax Returns - Addresses Listed by Return Type | Internal Revenue Service
OverviewINFORMATION FOR…IndividualsBusiness & Self EmployedCharities and NonprofitsInternational TaxpayersFederal State and Local GovernmentsIndian Tribal GovernmentsTax Exempt BondsFILING FOR INDIVIDUALSHow to FileWhen to FileWhere to FileUpdate Your InformationPOPULARGet Your Tax RecordApply for an Employer ID Number (EIN)Check Your Amended Return StatusGet an Identity Protection PIN (IP PIN)File Your Taxes for Free

Pay

OverviewPAY BYBank Account (Direct Pay)Payment Plan (Installment Agreement)Electronic Federal Tax Payment System (EFTPS)POPULARYour Online AccountTax Withholding EstimatorEstimated TaxesPenalties

Refunds

OverviewWhere's My RefundWhat to ExpectDirect DepositReduced RefundsAmend Return

Credits & Deductions

OverviewINFORMATION FOR...IndividualsBusinesses & Self-EmployedPOPULAREarned Income Credit (EITC)Child Tax CreditClean Energy and Vehicle CreditsStandard DeductionRetirement Plans

Forms & Instructions

OverviewPOPULAR FORMS & INSTRUCTIONSForm 1040Form 1040 InstructionsForm W-9Form 4506-TForm W-4Form 941Form W-2Form 9465POPULAR FOR TAX PROSForm 1040-XForm 2848Form W-7Circular 230

Main navigation mobile

File

Overview

INFORMATION FOR…

Individuals

Business & Self Employed

Charities and Nonprofits

International Taxpayers

Federal State and Local Governments

Indian Tribal Governments

Tax Exempt Bonds

FILING FOR INDIVIDUALS

How to File

When to File

Where to File

Update Your Information

POPULAR

Get Your Tax Record

Apply for an Employer ID Number (EIN)

Check Your Amended Return Status

Get an Identity Protection PIN (IP PIN)

File Your Taxes for Free

Pay

Overview

PAY BY

Bank Account (Direct Pay)

Payment Plan (Installment Agreement)

Electronic Federal Tax Payment System (EFTPS)

POPULAR

Your Online Account

Tax Withholding Estimator

Estimated Taxes

Penalties

Refunds

Overview

Where's My Refund
USAJOBS - Events
4330 Watt Avenue,
 Sacramento, CA 95821
 
Hosted by Internal Revenue Service

The IRS will be conducting in-person interviews in Sacramento, CA area.
Tax Specialist
Tax Specialist plan and conduct examinations of individuals and small businesses, advise taxpayers of their rights in an examination, ensure appropriate tax assessments are made, make appropriate penalty and interest determinations and communicate audit results.
Tax Specialist candidates must have:
You must have 3 years of general experience. General experience for this position includes: Experience gained in government, business or industry, investigative work, banking, law, accounting, or other work appropriate to the position to be filled.
OR
You may substitute education for general experience as follows: 4-year course of study leading to a bachelor's degree
OR
Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory, or the District of Columbia
SELECTIVE PLACEMENT FACTOR: Applicants must provide evidence of accounting knowledge at a level that is equivalent to 6 semester hours of accounting for positions at the GS-9 level and below or 12 semester hours of accounting for positions above the GS-9 level.
For more details about the qualifications, job duties, and to apply, see the Tax Specialist (Tax Compliance Officer (TCO) - DIRECT HIRE (12 MONTH REGISTER) announcement.

 See more details
 

MAY 29, 2024

 9:00 am - 3:00 pm PST
 

Find jobs at this agency.

 IRS Recruitment Event for the Revenue Officer positions-Sacramento
 

 Share
 

Email

Facebook

LinkedIn

Twitter

 North Pointe Sacramento

 4330 Watt Avenue,
 Sacramento, CA 95821
 
Hosted by Internal Revenue Service

The IRS is conducting in-person interviews in Sacramento, to include Stockton, Santa Rosa and Fairfield, CA areas.
Revenue Officers
Revenue Officers collect delinquent tax, secure delinquent returns, interview and educate taxpayers. There is NO age limit.
Apply for an Employer Identification Number (EIN) online | Internal Revenue Service
Businesses & Self-Employed

 Standard mileage and other information
 

POPULAR

Earned Income Credit (EITC)

Child Tax Credit

Clean Energy and Vehicle Credits

Standard Deduction

Retirement Plans

Forms & Instructions

Overview

POPULAR FORMS & INSTRUCTIONS

Form 1040

 Individual Tax Return
 

Form 1040 Instructions

 Instructions for Form 1040 
 

Form W-9

 Request for Taxpayer Identification Number (TIN) and Certification
 

Form 4506-T

 Request for Transcript of Tax Return
 

Form W-4

 Employee's Withholding Certificate
 

Form 941

 Employer's Quarterly Federal Tax Return
 

Form W-2

 Employers engaged in a trade or business who pay compensation
 

Form 9465

 Installment Agreement Request
 

POPULAR FOR TAX PROS

Form 1040-X

 Amend/Fix Return
 

Form 2848

 Apply for Power of Attorney
 

Form W-7

 Apply for an ITIN
 

Circular 230

 Rules Governing Practice before IRS
 

Search

Include Historical Content
- Any -No

Include Historical Content
- Any -No

Search

Information Menu

Help

News

Charities & Nonprofits

Tax Pros

File

OverviewINFORMATION FOR…IndividualsBusiness & Self EmployedCharities and NonprofitsInternational TaxpayersFederal State and Local GovernmentsIndian Tribal GovernmentsTax Exempt BondsFILING FOR INDIVIDUALSHow to FileWhen to FileWhere to FileUpdate Your InformationPOPULARGet Your Tax RecordApply for an Employer ID Number (EIN)Check Your Amended Return StatusGet an Identity Protection PIN (IP PIN)File Your Taxes for Free

Pay

OverviewPAY BYBank Account (Direct Pay)Payment Plan (Installment Agreement)Electronic Federal Tax Payment System (EFTPS)POPULARYour Online AccountTax Withholding EstimatorEstimated TaxesPenalties

Refunds

OverviewWhere's My RefundWhat to ExpectDirect DepositReduced RefundsAmend Return

Credits & Deductions
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
Any foreign insurer or reinsurer, as defined in section 4372(a), or any other foreign person liable for the tax imposed by section 4371 of the Code (“eligible foreign person”), is eligible to participate if such person has failed to file timely one or more Form 720 returns (Quarterly Federal Excise Tax Return) and pay or remit any foreign insurance excise taxes due with respect to premiums paid or received during any quarterly tax period ending prior to October 1, 2008. An eligible foreign person also includes any foreign insurer or reinsurer that has failed to satisfy the treaty-based return disclosure requirements of Treas. Reg. § 301.6114-1(c)(viii), if applicable, with respect to claiming an exemption from foreign insurance excise tax under a U.S. income tax treaty during any such period. .02 Ineligible Failures to File. Notwithstanding that a foreign insurer or reinsurer is an eligible foreign person, certain failures by that person to file a Form 720 return and pay excise tax will not fall within the scope of the initiative. Accordingly, such failures to file and pay occurring during any quarterly tax period ending prior to October 1, 2008, will not be protected from examination as described in Section 5 below, regardless of whether the foreign insurer or reinsurer is a participating taxpayer, as described in Section 3 below, in this voluntary compliance initiative. The failures to file that are not covered by this initiative include: a. In the case of a foreign insurer or reinsurer that has entered into a closing agreement with the IRS based on Appendix A of Rev. Proc. 2003-78, 2003-2 C.B. 1029, or any predecessor revenue procedure, any failure to pay foreign insurance excise tax with respect to premiums received on policies issued by that foreign insurer or reinsurer that do not qualify for an exemption from tax under the income tax treaty with the country in which it is resident because that foreign insurer or reinsurer has reinsured, in whole or in part, a policy of reinsurance with a foreign reinsurer not entitled to an exemption from tax under that treaty or any other treaty; and b.
Newsroom | Internal Revenue Service
IR-2024-70, March 13, 2024 — The Joint Board for the Enrollment of Actuaries is retroactively extending the temporary waiver of its physical presence requirement for continuing professional education (CPE) programs and is proposing regulations to eliminate this in-person requirement altogether.
IRS names Guy Ficco new Criminal Investigation chief
IR-2024-69, March 13, 2024 — The Internal Revenue Service announced today that Guy Ficco will become the new IRS Criminal Investigation chief effective on April 1. 
Direct File officially opens in 12 pilot states following positive early reviews; eligible taxpayers can file online directly with the IRS for free
IR-2024-68, March 12, 2024 — The Internal Revenue Service announced today the full-scale launch of the innovative Direct File pilot and encouraged eligible taxpayers in 12 states to try the new service to file their tax returns online for free directly with the IRS.
IRS granting dyed diesel penalty relief as a result of Texas wildfires
IR-2024-67, March 7, 2024 — The Internal Revenue Service, in response to disruptions to the supply of fuel for diesel powered highway vehicles resulting from wildfires, will not impose a penalty when dyed diesel fuel with a sulfur content that does not exceed 15 parts-per-million is sold for use or used by diesel-powered vehicles on the highway in certain counties in Texas.
IRS continues special Saturday hours on March 16 for face-to-face help at 70 Taxpayer Assistance Centers
IR-2024-66, March 7, 2024 — The Internal Revenue Service will open 70 Taxpayer Assistance Centers (TACs) on Saturday, March 16, from 9 a.m. to 4 p.m., to provide in-person help across the nation. 
IRS alert: Beware of companies misrepresenting nutrition, wellness and general health expenses as medical care for FSAs, HSAs, HRAs and MSAs
IR-2024-65, March 6, 2024 — Amid concerns about people being misled, the Internal Revenue Service today reminded taxpayers and heath spending plan administrators that personal expenses for general health and wellness are not considered medical expenses under the tax law. 
Margie Rollinson begins work as 49th IRS Chief Counsel; first woman to permanently hold position