Fact Sheets

關閉獨資企業

FS-2020-16,2020 年 9 月 — 獨資企業所有者是指獨自擁有一個非股份公司企業的個人——如果希望關閉企業時,獨資企業所有者必須採取特定的行動。

關閉合夥企業

關閉合夥企業 — 合夥企業 是在兩個或多個合夥人之間進行貿易或成立企業的關係。每個人貢獻金錢、財產、勞動力或技能,並分享企業利潤,承擔損失。

關閉股份有限公司

FS-2020-14,2020 年 9 月 — 股份有限公司是一個獨立的納稅實體;公司的股東們用金錢、財產或兩者交換公司的股本。股份有限公司經營各種業務,實現淨利潤或虧損,繳納稅金,然後將利潤分配給股東。

機會區

FS-2020-13,2020 年 8 月 — 關於機會區的事實

Employers’ use of payroll service providers

FS-2020-12, August 2020 — The IRS wants employers to understand their options when it comes to choosing payroll service providers.

Reporting cash transactions helps government combat criminal activities

FS-2020-11, July 2020 — The information on Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, helps law enforcement combat money laundering, tax evasion, drug dealing, terrorist financing and other criminal activities.

IRS payment options

FS-2020-10, July 2020 — Taxpayers have a variety of options to consider when paying federal taxes.

IRS’ People First Initiative provides compliance relief

FS-2020-09, June 2020 — The Internal Revenue Service unveiled the People First Initiative on March 25, 2020.

Schedule and electronically pay federal taxes due by July 15

FS-2020-08, May 2020 — The Treasury Department and the Internal Revenue Service recently announced special federal income tax return filing and payment relief in response to the ongoing Coronavirus (COVID-19) emergency.

Calculating the Economic Impact Payment

FS-2020-07, May 2020 — Eligible individuals who filed a tax return for tax years 2018 or 2019 or who are not required to file a tax return for those years but receive Social Security retirement, survivor or disability benefits (SSDI), Railroad Retirement benefits, Supplemental Security Income (SSI), or Veterans Affairs benefits will get an Economic Impact Payment (EIP or payment) automatically.

New credits fund employers for Coronavirus-related paid leave

FS-2020-06, May 2020 — The Families First Coronavirus Response Act provides tax credits to reimburse employers for the costs of providing paid sick leave and paid family and medical leave to employees unable to work because of the coronavirus (COVID-19).

New Employee Retention Credit helps employers keep employees on payroll

FS-2020-05, May 2020 — The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) encourages businesses to keep employees on their payroll by providing them an Employee Retention Credit.

New law helps people save for retirement; other retroactive changes impact many taxpayers

FS-2020-4, February 2020 - The Further Consolidated Appropriations Act, 2020, enacted December 20, 2019, includes a number of tax provisions designed to encourage more people to save for retirement.

Tax filing tips for military service members and veterans

FS-2020-03, February 2020 — The Internal Revenue Service is committed to helping military members, veterans and their families meet their federal income tax filing obligations.

IRS increasing focus on taxpayers who have not filed tax return

FS-2020-02, February 2020 — The Internal Revenue Service announced it will visit more taxpayers who haven’t filed tax returns for prior years in an effort to increase tax compliance and further enforce the law.

How to qualify for the Earned Income Tax Credit

FS-2020-01, January 2020 ― The Earned Income Tax Credit (EITC) is a financial boost for families with low- or moderate- incomes. Millions of workers may qualify for the first time this year due to changes in their marital, parental or financial status.

News Release and Fact Sheet Archive

Find an archive of news releases and fact sheets from November 2002 and news releases and a listing of fact sheets from 1997.