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Summarizes history of legislation, regulations and rulings on various ACA- related issues for employers

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

Find answers to FAQs and best practices on transfer pricing documentation.

The Inflation Reduction Act of 2022 allows for increased credit amounts if certain requirements pertaining to energy communities are satisfied. These frequently asked questions provide detail on how areas may qualify as an energy community, how to determine whether a project is located in an energy community and brownfield sites for purposes of the Energy Community Bonus Credit.

Topic H ¡ª Frequently asked questions about transfer of New Clean Vehicle Credit and Previously Owned Clean Vehicles Credit

Questions and Answers about employer information reporting on Form 1094-C and Form 1095-C

Find answers to frequently asked questions about the Compliance Assurance Process (CAP).

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

Find answers to frequently asked questions about Foreign Account Tax Compliance (FATCA).

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.