Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Disregarded Benefits and Intermediate Sanctions

Certain economic benefits are disregarded for the purposes of Internal Revenue Code section 4958, such as:

  • In-kind fringe benefits excluded from income under section 132
  • Certain benefits provided to volunteers, members or donors
  • Benefits provided to a charitable beneficiary
  • Benefits provided to or for the use of a governmental unit for exclusively public purposes
  • Expense reimbursements paid under an accountable plan under 26 C.F.R.. § 1.62-2(c)(2)