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This directive provides guidance to LB&I examiners in determining whether a taxpayer in the pharmaceutical and biotechnology industries has appropriately computed the credit for increasing research activities under section 41 of the Internal Revenue Code (research credit) for activities involved in developing new pharmaceutical drugs and therapeutic biologics.

These guides contain examination techniques to assist examiners in performing examinations.

Exhibit C - Recommended Research Credit Claims IDR (Revised Feb. 2009)

AZ-2024-08, Oct. 11, 2024 ¡ª The IRS announced today tax relief for individuals and businesses of the San Carlos Apache Tribe in the state of Arizona affected by the Watch Fire that began on July 10, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.

The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.

Qualification Testing Packet Instructions for Current Production Electronic Participants (ExSTARS Version 2.5 ANSI ASC X12 Version 4030)

A listing of the country/jurisdiction used in the FATCA Registration System and the FFI List.

30D manufacturer frequently asked questions (FAQs).

April 6, 2023 ¡ª The Commissioner speaks on the release of the IRS Strategic Operating Plan.

You may have to report transactions involving digital assets such as cryptocurrency and NFTs on your tax return.