For questions or comments about the IRS Nationwide Tax Forums, please contact taxforums@irs.gov. 1099-KPDF 1099-K (in Spanish)PDF 1099-K: New law lowers filing threshold; what does it mean to your clients?PDF 1099-Q: What do I do?PDF Abusive tax avoidance transactionsPDF Advocating for taxpayers — How the Taxpayer Advocate Service can assist you and your clientsPDF Advocating for taxpayers working with the IRS in a digital worldPDF Answers to your frequently asked questions about due diligencePDF Assist with Individual Taxpayer Identification Number (ITIN) services; become an acceptance agentPDF Challenging information returnsPDF Circular 230 and ethics in tax Practice: How you can stay out of troublePDF Circular 230 y ética en la práctica fiscal: Cómo puede mantenerse alejado de los problemas (in Spanish)PDF Comingled 1099-K PDF Cybersecurity for tax professionalsPDF Don’t tell anyone but... Ethical standards surrounding confidential client informationPDF Employee Retention Credit positions and auditsPDF Foreign gift and trust reporting on Forms 3520 and 3520-APDF Form 4797, Sale of Business Property, Allocation of Sales Price and Tax PlanningPDF Identity Assurance (IA) — Identity verification for tax professionalsPDF Identity protectionPDF IRS Strategic Operating Plan and implementationPDF Navigating fraud landmines as tax professionalsPDF Navigating the Collection ProcessPDF New and Improved §25C and §25D Credits for Taxpayers for Home Energy Credits as a Result of the Inflation Reduction Act of 2022PDF The New Schedules K-2 and K-3 and Form 1116, Foreign Tax Credit and Reporting Items from Schedule K-3 on Form 1040-NR, U.S. Nonresident Alien Income Tax ReturnPDF Operating a Retirement Plan for the Do-It-Yourself Small Business OwnerPDF A Potpourri of (Potentially Painful) Tax Professional ProblemsPDF Recent Developments in Foreign Withholding and Information ReportingPDF Retirement Plan Distributions after SECURE 1.0 and SECURE 2.0PDF