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  2. Tax information reporting - Wikipedia

    en.wikipedia.org/wiki/Tax_information_reporting

    The tax information return most familiar to the greatest number of people is the Form W-2, which reports wages and other forms of compensation paid to employees.There are also many forms used to report non-wage income, and to report transactions that may entitle a taxpayer to take a credit on an individual tax return.

  3. IRS tax forms - Wikipedia

    en.wikipedia.org/wiki/IRS_tax_forms

    As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.

  4. Voluntary disclosure - Wikipedia

    en.wikipedia.org/wiki/Voluntary_disclosure

    Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules, [1] [2] where the information is believed to be relevant to the decision-making of users of the company's annual reports. [2]

  5. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    The IRS uses the information entered on the form to establish the entity's filing and reporting requirements for federal tax purposes. [3] Certain domestic and foreign entities that were in existence before January 1, 1997, and have an established federal tax classification generally do not need to make an election to continue that classification.

  6. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    The Internal Revenue Service issued the so-called "check-the-box" regulations in 1997 under which entities may make such choice by filing Form 8832. [19] Absent such election, default classifications for domestic and foreign business entities, combined with voluntary entity elections to opt out of the default classifications (except in the case ...

  7. Employer Identification Number - Wikipedia

    en.wikipedia.org/wiki/Employer_Identification_Number

    A change of business address can be reported using IRS Form 8822 B. [8] A change of business structure can be reported with an IRS Form 8832. [9] A new EIN assigned to a business will automatically replace an existing EIN, and the old EIN will become inactive and not be reissued.

  8. Single Audit - Wikipedia

    en.wikipedia.org/wiki/Single_Audit

    The data collection form, Form SF-SAC, is a standard form which is basically a summary of the Single Audit. It includes details of the auditor, a list of the federal programs audited, and a summary of any audit findings reported by the auditor. The Reporting Package includes all the auditor's final reports along with the recipient's financial ...

  9. Income tax audit - Wikipedia

    en.wikipedia.org/wiki/Income_tax_audit

    In the United States, an income tax audit is the examination of a business or individual tax return by the Internal Revenue Service (IRS) or state tax authority. The IRS and various state revenue departments use the terms audit, examination, review, and notice to describe various aspects of enforcement and administration of the tax laws .