Dec 4, 2025 · Generally, to qualify for head of household filing status, you must be able to claim a qualifying child or qualifying relative as a dependent. However, a custodial parent may be eligible to …

Notice 2025-31, page 14. This notice publishes information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure …

SECTION 1. PURPOSE This annual notice provides the 2023-2024 special per diem rates for taxpayers to

(Rev. November 2024) Paid Preparer’s Due Diligence Checklist for the Earned Income Credit, American Opportunity Tax Credit, Child Tax Credit (Including the Additional Child Tax Credit and Credit for …

Who is Eligible to Receive Assistance? • Generally, taxpayers whose incomes do not exceed 250% of the federal poverty guidelines may qualify for assistance. Contact the LITC nearest you to find out if …

3 Tax information. Each designee is authorized to inspect and/or receive confidential tax information for the type of tax, forms, periods, and specific matters you list below. See the line 3 instructions.

Describe how to report to the IRS abusive schemes, abusive return preparers and fraudulent tax schemes.

Eligible employees claim the EIC on their 2025 tax return. Even an employee who has no tax withheld from wages and owes no tax may claim the EIC and ask for a refund, but they must le a tax return to …

Reminders Form 1040-SR. Form 1040-SR, U.S. Tax Return for Se-niors, was introduced in 2019. You can use this form if you are age 65 or older at the end of 2020. The form generally mirrors Form …

Publication 4687, Paid Preparer Due Diligence (also available in Spanish) - this publication provides valuable guidance to help you comply with the due diligence requirements. Forms 886 - these forms …