Tax Resources

Resources:

• Hot Topic: Tax Relief in Disaster Situations (irs.gov)
  While the IRS will identify taxpayers located in disaster areas, certain taxpayers may need to self-identify for relief.
• Hot Topic: Tax Scams Affecting Taxpayers and Tax Professionals (irs.gov)
  Remain vigilant against scams that may affect your clients or your firm
• Local IRS Offices for Tax Season (irs.gov)
  There are many taxpayer assistance centers available to help taxpayers
• Modernized eFile (MeF) Operational Status (irs.gov)
  Having eFile issues? Check the MeF Operational Status
• 1099 General Reporting Requirement (irs.gov)
  Was a 1099 required to be issued?
  
• NSA Practitioner Organizers, Samples & Toolkits (nsacct.org)
  Resources you can use in your practice!
• Webinars for Tax Practitioners (irs.gov)
  Stay up-to-date on the latest federal tax issues from the IRS
• On-Demand Educational Content (youtube.com)
  Many subjects have short videos produced by the IRS 
• Hot Topic: Written Information Security Plan (WISP) for Data Safety (irs.gov)
  All professional tax preparers must have a written data security plan. Need more details? Members can access more practitioner resources under Organizers, Samples & Toolkits.
• FinCEN BOI Announcement of Exemption for Domestic Companies (fincen.gov)
  On March 21, 2025, FinCEN updated their reporting requirements to remove domestic companies. This is still required for foreign companies.

Authoritative Tax Sources:

• Internal Revenue Code (Title 26) (cornell.edu)
• Treasury Regulations (ecfr.gov)
  
• IRS Revenue Rulings, Procedures, PLRs, and Notices (irs.gov)
  
• Internal Revenue Manual (IRM) (irs.gov)
• Circular 230 – Rules for Tax Practitioners (irs.gov)