Documentation

Latest in Documentation

Overpayment Decisions: Apply to Next Year or Request a Refund

Overpayments can be applied to next year, refunded, or split; attach Form 8888 to divide refunds or buy up to…

IRS Payment Plans: Short-Term Relief and Installment Options

IRS payment plans include short-term (180 days, no user fee) and long-term installment agreements (monthly payments). Streamlined plans apply up…

Understanding Balance Due, Payment Options, and CNC Status

If total tax exceeds payments, taxpayers owe a balance due by April 15 to avoid penalties. File on time and…

Overview of Federal Withholding and Estimated Tax for Individuals

Pay federal tax during the year via withholding (Form W-4/W-4P) or quarterly estimated payments (Form 1040-ES). Deadlines are Apr, Jun,…

Understanding Tax Filing Deadlines and Extensions for Individuals

Tax returns are due April 15; Form 4868 filed by that date grants a six-month filing extension to October 15…

Overview of 2018-2025 Child Tax Credit, ODC, and ACTC Rules

Through 2025, families can claim a $2,000 CTC per qualifying child and $500 ODC if required TINs are issued by…

US Introduces 128 Civics Questions for 2025 Naturalization Test

Effective October 20, 2025, USCIS will use a 128-question oral civics test for Form N-400 filings on/after that date; applicants…

US Expands Consular Staffing and AI Tools for World Cup Visa Surge

To handle 2026 World Cup visa demand, the U.S. will add hundreds of consular officers, extend hours, and use AI…