Questions and answers on information reporting by health coverage providers (Section 6055)

Questions & Answers about the Information Reporting by Health Coverage Providers (Section 6055).
General Information
Businesses

Questions and answers on reporting of offers of health insurance coverage by employers (Section 6056)

Certain employers are required to report to the IRS information about whether they offered health coverage to their employees and if so, information about the coverage offered. This information also must be provided to employees. These FAQs address these reporting requirements.
General Information
Businesses

Aerospace industry: Audit techniques guide - January 2005

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.
General Information
Corporations

Frequently asked questions about the prevailing wage and apprenticeship under the Inflation Reduction Act

The Inflation Reduction Act of 2022 (IRA) amended and enacted various clean energy tax incentives that provide increased credit or deduction amounts if certain prevailing wage and registered apprenticeship requirements are met. Treasury and the IRS published final regulations on June 25, 2024, providing rules and definitions for taxpayers seeking to satisfy the prevailing wage and apprenticeship requirements. These frequently asked questions and answers are based on the final regulations.
General Information
Individuals, Businesses, Tax Professionals