On April 29, 2024, the IRS and the Department of Energy (DOE) announced the process by which they will accept and process applications on round two of the Section 48C(e) qualifying advanced project ...

In an announcement that was overshadowed by the significant tax legislation enacted in December, 2017, the IRS has released updated instructions for its Form SS-4, Application for Employer ...

The IRS submission must be completed on Form 5300 (Application for Determination for Employee Benefit Plan). A plan sponsor must provide advance notice of the IRS application to all interested parties ...

The Internal Revenue Service announced that it has revised the Employer Identification Number application process in order to provide greater security and improve transparency. The revision will ...

The Internal Revenue Service has introduced a new 1023-EZ form that shortens the application that charities need to submit if they want to be granted tax-exempt status under Section 501(c)3 of the Tax ...

In Notice 2024-73, the Internal Revenue Service (“IRS”) issued guidance on the application of certain non-discrimination rules to long-term, part-time employees in Internal Revenue Code (“Code”) ...