Cost-Sharing Reduction Eligibility A cost-sharing reduction is a discount that lowers the amount you have to pay for deductibles, copayments, and coinsurance. The reduction applies to individuals and households between 10...

Foreign Bank and Financial Accounts If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign fi...

Form 1099-MISC and Form 1099-NEC Reporting Use Form 1099-NEC, Nonemployee Compensation, to report nonemployee compensation payments. These payments are no longer reported on Form 1099-MISC, Miscellaneous Income. See Nonem...