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

Rehabilitation Credit (historic preservation) FAQs

Frequently asked questions (FAQs) prepared in response to inquiries that have been presented to the IRS, intended to provide a basic understanding and awareness of the Rehabilitation Credit.
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Small Businesses

IRS Form 8300 reference guide

This guide is provided to educate and assist U.S. persons who have the obligation to file Form 8300; and for the tax professionals who prepare and file Form 8300 on behalf of their clients. The guide also supports IRS examiners in their efforts to consistently and fairly administer the Form 8300 examination and penalty programs.
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Small Businesses

Certified professional employer organization help

Certified professional employer organization help frequently asked questions
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Small Businesses