Revenue procedures

Issued guidance regarding matters of procedural importance with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.
General Information
Bond Professional

Glossary of terms for Indian Tribal Governments FAQs

Insights into the words and phrases used in the frequently asked questions.
General Information
Indian Tribal Governments

Communicate securely with the IRS online

Information about where we host data, system security, and data encryption for users who are submitting forms and communicating online with the IRS.
General Information
News Media, Individuals, Tax Professionals, Volunteer Preparers, Charities and Nonprofits, Governments, Businesses

ITG FAQ #9 Answer - What are my filing requirements if I own a business?

Insights into individual tribal members' filing requirements.
General Information
Indian Tribal Governments

ABLE accounts - Tax benefit for people with disabilities

The Achieving a Better Life Experience (ABLE) Act permits a state to establish and maintain a new type of tax-advantaged savings program (under Section 529A of the Internal Revenue Code) for a qualified disabled person.
General Information
Governments

Spousal travel

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.
General Information
Governments, State Governments, Local Governments

Information reporting for tribal governments

Information into what types of forms need to be filed based on the types of income being reported, and the rules on backup withholding - when it's applicable and how it's reported.
General Information
Indian Tribal Governments

IRS updates frequently asked questions for states and local governments on taxability and reporting of payments from Coronavirus State and Local Fiscal Recovery Funds

FS-2022-36, September 2022 — This Fact Sheet updates frequently asked questions (FAQs) related to the Coronavirus State and Local Fiscal Recovery Funds established under the American Rescue Plan Act (SLFR Funds) (FS-2021-16). These funds give eligible state and local governments a substantial infusion of resources to meet pandemic response needs.
Frequently Asked Questions
Governments, State Governments, Local Governments

IRS levy programs toolkit

Information and resources for taxpayers that may have received an Intent to Levy Notice.
General Information
State Governments, Individuals, Tax Professionals, Businesses

Chart - Some common types of distributions

Graph of Common Distributions
General Information
Indian Tribal Governments