Tax Resources for Accountants and Small Businesses (U.S.)
What is Form W-4 (Employee’s Withholding Certificate)? Form W-4 is an IRS form employees give to their employer so the correct amount of federal income tax can be withheld from their pay. If too...
Current Applicable Federal Rates (AFR) The Applicable Federal Rates (AFR) are monthly interest rates published by the IRS and used for tax purposes such as loans between related parties, imputed interest rules, and other...
Preparing documents before starting your tax return helps prevent filing errors and IRS processing delays. This 1040 filing checklist 2025 provides a clear overview of what taxpayers should prepare before completing Form 1040. The...
Many taxpayers in the United States are required to pay estimated taxes throughout the year rather than waiting until they file an annual return. Estimated taxes are typically paid quarterly using IRS Form 1040-ES and...
Click here to enter the IRS Withholding Calculator. The IRS Withholding Calculator is the official Tax Withholding Estimator. It helps individuals check whether their federal income tax withholding for 2025 is accurate. The United...
In 2025, the Internal Revenue Service issued Rev. Proc. 2025-28. The revenue procedure provides procedural guidance for research and experimental (R&E) expenditures. It addresses how taxpayers apply updated rules for tax years beginning after...
The Internal Revenue Service has opened the 2026 tax filing season and is now accepting federal individual income tax returns for tax year 2025. Taxpayers have several electronic filing options, including free options based...
Federal tax law provides several tax benefits that may reduce the cost of higher education for eligible taxpayers during the 2025 tax year. The Internal Revenue Service summarizes these provisions in its official guidance...
Abstract Adjusted Current Earnings (ACE) is an IRS-defined income measure formerly used in the calculation of the Corporate Alternative Minimum Tax (AMT). Although the AMT was repealed for most corporations after 2017, ACE remains...
The gig economy – also called the sharing or on-demand economy – includes income earned from digital platforms and apps such as ridesharing, delivery services, freelance marketplaces, home rentals, or project-based work. According to...
Download the IRS2Go App If you have an Android device, you can visit the Android Marketplace to download the free IRS2Go app. Apple store Amazon Available features: Payment Get easy access to mobile-friendly payment...
Schedule C for Sole Proprietorship Use Schedule C (Form 1040) to report income or (loss) from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a...
Forms About Schedule A (Form 1040), Itemized Deductions Information about Schedule A (Form 1040), Itemized Deductions, including recent updates, related forms, and instructions on how to file. Schedule A (Form 1040) is used by filers...
Delay the April 15 tax payment deadline by 90 days Treasury Secretary Steven Mnuchin: Now, let me just be clear on the specifics: We encourage those Americans who can file their taxes to continue...
540 Form 2014 California Resident Income Tax Return (Fill-in & Save) 540 Instructions 2014 Instructions for 540 Form, California Resident Income Tax Returns 540 Tax Table 2014 Tax Table for 540 Tax Return 540-2EZ...
What is Free File? Free File provides free federal tax prep and e-file for taxpayers, either through brand-name software or online fillable forms. This year, you have until April 15, 2014, to file and...
Free File Fillable Forms is a FREE forms-based tool enabling you to: Self-select your federal income tax forms and schedules Fill in your tax information online Perform basic mathematical calculations Print your tax return...
Fri 1 Deposit payroll tax for payments on Jan 26-29 if the semiweekly deposit rule applies. Wed 6 Deposit payroll tax for payments on Jan 30 – Feb 1 if the semiweekly deposit rule...
File Form 4868 by April 17, 2012. Fiscal year taxpayers, file Form 4868 by the regular due date of the return. Taxpayers who are out of the country. If, on the regular due date...
There are three ways you can request an automatic extension of time to file a U.S. individual income tax return: you can electronically file Form 4868 (PDF), Application For Automatic Extension of Time To...