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Tax Tip 2024-27, April 3, 2024 ¡ª Taxpayers who adopted or started the adoption process in 2023 may qualify for the adoption credit. This credit can be applied to international, domestic, private and public foster care adoption.

Tax Tip 2022-09, January 18, 2022 ¡ª Taxpayers who adopted or started the adoption process in 2021 may qualify for the adoption credit. This credit can be applied to international, domestic private, and public foster care adoption.

Publication 901, U.S. Tax Treaties will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.

IR-2022-108, May 20, 2022 ¡ª The IRS today issued a revised set of frequently asked questions for the 2021 Child Tax Credit. These frequently asked questions (FAQs) are released to the public in Fact Sheet 2022-29, May 20, 2022.

IR-2023-133, July 24, 2023 ¡ª As part of a larger transformation effort, the Internal Revenue Service today announced a major policy change that will end most unannounced visits to taxpayers by agency revenue officers to reduce public confusion and enhance overall safety measures for taxpayers and employees.

Information about Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), including recent updates, related forms, and instructions on how to file. Notice 797 informs the public that they may be eligible for a refund on their Federal Income tax return because of the earned income credit (EIC).

Tax Tip 2023-06, January 23, 2023 ¡ª The adoption tax credit lets families who were in the adoption process during 2022 claim up to $14,890 in eligible adoption expenses for each eligible child. Taxpayers can apply the credit to international, domestic, private and public foster care adoptions.

IRS Tax Tip 2022-124, August 15, 2022 ¡ª The heavy highway vehicle use tax is a federal excise tax. These taxes are used to pay for highway and mass transit projects. It is annual tax on heavy highway motor vehicles operating on public highways with a taxable gross weight of 55,000 pounds or more. The deadline to file and this tax is Wednesday, August 31, 2022.

The Joint Statistical Research Program seeks to enable the use of tax microdata by qualified researchers outside the federal government. Such research can provide new insights and advance the understanding of the ways that existing tax policies affect individuals, businesses, and the economy. It can also provide a new understanding of taxpayer behavior to aid in the administration of the U.S. tax system. Finally, such research can lead to the development of new datasets useful for future tax administration research, as well as new tabulations that can be released to the public.

The research papers on this page present aggregate estimates of the tax credits and deductions gap¡ªthe amount of credits and deductions for which taxpayers are eligible but did not claim, irrespective of whether those taxpayers filed tax returns¡ªthe IRS focused on a subset of fully or partially refundable credits for individuals. Papers in this series generally do not undergo the extensive review and editorial process accorded official IRS publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated.