Internal Revenue Service
IRS Web Page on
F
irst-Time Homebuyer Credit
IRS Employee Plan News on Roth IRA Conversions
IRS Web Page on COBRA Premium Subsidy
IRS
W
eb Page on Foreign Bank Account Reporting
IRS Web Page on
Form 1065
Q&As
IRS Web Page on Employee Cell Phones
IRS Web Page on Schedule M-3
IRS Web Page on Applicable Federal Rates (AFRs
)
IRS
Pub 78 Charity Se
arch
Engine
IRS SS-4 Online E
IN
Application
IRS Disaster Relief Info for Tax Professionals
mdtaxclass.com
Useful Links:
Energy Tax Incentives
Energy Tax Incentives Assistance Project Web Page
Energy Star Web Page with Tax Credit Eligib
i
lity Table
AHRI Webpage on Credit-Eligible Furnaces, A
C Units, Heat Pumps & Water Heaters
Commercial Building Tax Deduction Coalit
I
on Web Page (Sec. 179D)
NEMA Web Page on Sec. 179D Deduction for Lighting-Only Improvements
NBI Web Page with Database of Buildin
gs That Have Met the 50% Energy Usage Target
ACEEE Webpage with Hybrid Vehicle Credit Calculations
IRS Web Page for Qualified Electric Vehicles
IRS Web Page on Qualified Alternative
Fuel
Motor Vehicles
Exempt Organizations
StayExempt.org MiniCourses on the Redesigned Form 990
IRS Webpage on Re
design
ed Form 990
IRS Webpage on Re
design
ed Form 990
-EZ
IRS 990-N Website for Small Exempt-Orgs
IRS Web Page on E-Filing Exempt Org 990s
C
OF
Materials on Pension Protection Act Changes Affecting Exempt Organizations
Article on New UBTI Excise Tax for Charitable Remainder Trusts
California Enterprise Zones
State Web Page on California Enterprise Zones
California Association of Enterprise Zones Website
Council on Budget Priorities Critique of EZ Program
Fisher v. U.S.
Website on Refund Claims for Gains on Demutualization Transactions
California Tax
Mandatory e-pay for Individuals
FTB Webpage on New Jobs Credit
FTB Q&As on Assigning Tax Credits Among Affliated Corps
FTB Website on New Backup Withholding Rules
SBE Webpage on New Use Tax Registration
FTB Webpage on Taxation of Military Spouses
EDD Webpage on Taxation of Military Spouses
State Web Page on California Enterprise Zones
California Association of Enterprise Zones Website
R
egistered Domestic Partners Filing Info
Same Sex Marriage Filing Info
Real Estate Withholding Info
Disaster Loss Filing Info
C
ontinuing Care Retirement Community Deductions
W
ebsite on Tax Issues of Retired Taxpayers
Article on Tax Deduction for Life Care Fees
Mortgage Debt Relief
Article on California Recourse/NonRecourse Debt Distinctions
HUD Admini
s
trative Judge Decision on Status of Cal Improvement Loan
IRS Webpage on Home Mortgage Debt Relief
IRS Pub
4691
on Cancellation of Debt
FTB
Webpage on Home Mortgage Debt Relief
HSA Guidance Collection
P
DF File With All IRS Guidance Issued on HSAs