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Current developments and news archive for tax-exempt bonds.

Access webinars and recorded events for tax-exempt and retirement plan communities, charities and nonprofits and government entities.

Private Activity Bond, Qualified Bond

This issue snapshot provides an explanation of the basic components of spousal travel and when it is considered taxable compensation to the employee or can be excluded from wages as a working condition fringe benefit. It also explains when spousal travel is deductible.

Amendments to the Treasury Regulations clarify that Indian tribal members who earn compensation for services performed in a fishing rights-related activity can contribute those amounts to a qualified retirement plan.

Tax Exempt Bonds publications

Find out the latest new and updates for Tax Exempt Bonds.

Insights into the types of credits available to entities that do business with and/or employ Native Americans.

Information about Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions, including recent updates, related forms, and instructions on how to file. Form 8038-R is used by issuers of state and local bonds to request a refund of amounts paid with Form 8038-T.

The Office of Governmental Liaison develops and implements cooperative partnerships between the IRS and federal, state, and local government agencies. Partnering with federal agencies and state and local taxing agencies saves government resources by reducing duplication of effort. Together, we help achieve mutually beneficial goals of improving voluntary compliance, increasing the efficiency of tax administration, and reducing taxpayer burden.