Frequently asked questions on the Estate Tax Closing Letter

This page provides questions and answers on how to obtain an estate tax closing letter through Pay.gov.
General Information
Self-Employed, Small Businesses

Field directive federal excise tax on the importation and manufacture of fishing and archery products

This directive is intended to provide guidance for determinations made in examination of taxpayers who import and/or manufacture taxable fishing and archery products.
General Information
Small Businesses

Help for businesses: Steps for withdrawing an Employee Retention Credit claim

FS-2023-24, Oct. 2023 — The IRS and tax professionals continue to see aggressive advertising, direct mail solicitations and online promotions involving the Employee Retention Credit (ERC). These promoters have misled employers and harmed honest employers by misrepresenting and exaggerating who is eligible for this pandemic-era credit.
General Information
Businesses

Exhibit A - Research Credit Claim Check Sheet (Published May 2008)

Exhibit A - Research Credit Claim Check Sheet (Published May 2008)
General Information
Businesses

IRC 166 LB&I Directive Related to Partial Worthlessness Deduction for Eligible Securities Reported by Insurance Companies 1

LB&I Commissioner guidance concerning proper application of I.R.C. §166 as relates to partial worthlessness deduction for eligible securities reported by insurance companies.
General Information
Corporations

Research Credit Claims Audit Techniques Guide (RCCATG): Credit for increasing research activities Section 41*

This guide provides guidance on the handling and evaluation of research credit claims.
General Information
Businesses

Frequently asked questions about the Employee Retention Credit

These FAQs provide general information about eligibility, claiming the credit, scams and more guidance about the Employee Retention Credit.
General Information
Businesses

Written Testimony of Daniel Werfel, Commissioner, Internal Revenue Service, before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations

Oct. 24, 2023 — The Commissioner speaks before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations.
General Information
Individuals, Tax Professionals, Charities and Nonprofits, Governments, Businesses, News Media, Trusts and Estates

Examination and closing procedures Form 8697, Look-Back Interest

Examination and closing procedures Form 869, Look-Back Interest
General Information
Businesses

Guidance for allowance of the Credit for Increasing Research Activities under I.R.C Section 41 for taxpayers that expense research and development costs on their financial statements pursuant to ASC 730

Guidance for Allowance of the Credit for Increasing Research Activities under I.R.C. §41 for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730.
General Information
Corporations