Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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)