Fact Sheets

자영업자 폐업

FS-2020-16, 2020년 9월 — 자영업자는 법인화되지 않은 업체를 단독으로 보유하고 있는 사람입니다. 폐업하고자 할 때 반드시 취해야 하는 조치가 있습니다.

합자회사 폐업

FS-2020-15, 2020년 9월 — 합자회사 는 거래 및 영업을 하기 위한 두 명 이상의 동업자 관계 입니다. 각 당사자는 자금, 자산, 노동 혹은 기술 주식을 영업 이익과 손실에 기여합니다.

법인 폐업하기

FS-2020-14, 2020년 9월 — 법인은 자금, 자산 혹은 둘 모두를 회사의 주식 자본과 바꿔줄 주주가 있는 개별 납세 독립체입니다. 법인은 사업을 하여 총소득 혹은 손실을 실현하고 납세하며 이익을 주주들에게 분배합니다.

기회 특구

FS-2020-13, 2020년 8월 — 기회 특구 현황

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.