Form 5472 Filing Instructions: Transactions, Deadlines, Penalties
Learn how Form 5472 filing instructions work for foreign-owned corporations, from reportable transactions and deadlines to recordkeeping and penalties.
How Are Cars Taxed in the US? Sales Tax, Fees, and Fuel
Learn how cars are taxed in the US, from sales tax at purchase through yearly ownership costs, fuel taxes at the pump, and business-use deductions.
Where to Mail Form 1096: State Addresses and Corrections
Learn where to mail Form 1096, from paper-filing eligibility and picking the right IRS processing center to proving timely mailing and sending corrections.
Is Alimony Taxable? Rules for Pre- and Post-2019 Divorces
Learn how alimony is taxed after divorce, from the rules that apply based on when your agreement was signed to what counts, reporting, and state treatment.
Betterments Accounting: GAAP Tests, Tax Rules, and Safe Harbors
Learn how betterments accounting works under GAAP and tax rules, from separating repairs from capital improvements to safe harbors and method changes.
Can You Claim a Child in Another Country as a Dependent?
Learn how claiming a child in another country as a dependent works, from citizenship and support rules to available credits and filing status.
Cross-Border Lending: Withholding, Treaty Rates, and Form 5472
Learn how cross-border lending taxes and IRS reporting work, from withholding and treaty relief to deduction caps, transfer pricing, and IRS filings.
Notice 2009-89: Section 30D Plug-In Electric Vehicle Credit
Learn how IRS Notice 2009-89 governed the Section 30D plug-in electric vehicle credit, from manufacturer certification to buyer claims and today's rules.
Does an LLC Need an EIN to Open a Bank Account?
Learn whether an LLC needs an EIN to open a bank account, from the IRS rules and bank requirements to applying for one and what non-U.S. owners should know.
Can an LLC Be a Nonprofit? 501(c)(3) Rules and Ownership
Learn when an LLC can be a nonprofit under 501(c)(3) rules, from ownership and formation requirements to ongoing obligations and alternative structures.