IRS & Preparer Information
Resources for tax preparers and IRS information.
10 sections · 84 articles
Due Diligence Requirements
2 articlesDue Diligence and Schedules A, C, and E
Form 8867 - Document Retention Requirements for Paid Preparers
Information From the IRS
29 articlesIRS Reject Code R0000-225
IRS Form 5695 - Qualified Manufacturer Identification Number (QMID)
IRS Alert Code IND-475
IRS Forms 3520 and 3520-A
IRS Form 8300 - Report of Cash Payments Over $10,000 Received in a Trade or Business
IRS Guidance on E-Filing Returns Rejected for a Duplicate Dependent
IRS Notices
2 articlesIRS Tax Topics
3 articlesHow Are Late Filing Penalties and Interest Calculated?
Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes
Top Eight Tax Tips about Deducting Charitable Contributions
Prior Year IRS Articles
1 articleIRS Tax Tips
3 articlesRequesting Administrative Relief from Specific Penalties
Simplified Method for Home Office
Tax Years 2021-2022: Social Security Tax Deferral Repayment for Self-Employed Taxpayers
IRS Tax Relief for Federal Disaster Areas
14 articlesCalifornia: 2025 Wildfires Disaster Relief
IRS 2023 Tax Relief for Disaster Victims in Alabama
Hurricanes Helene and Milton Disaster Relief
IRS 2023 Tax Relief for Flooding Victims in Vermont
IRS 2023 Tax Relief for Disaster Victims in Tennessee
IRS 2023 Tax Relief for Disaster Victims in Indiana
Office Security
2 articlesInformation for Tax Return Preparers
25 articlesTreasury Tipped Occupation Codes (TTOC)
How is professional gambling reported?
Restricted Stock Units and Stock Options
Material Participation
2026 IRS Nationwide Tax Forums
2025 IRS Nationwide Tax Forums
Mailing Addresses
3 articlesFederal Mailing Addresses For Individual And Business Returns
State Mailing Addresses
Federal Mailing Addresses For Paper Forms