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IRS sometimes releases Revenue Rulings, Revenue Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance items is available for retrieval through this page.

The Tax-Exempt Organization Burden Survey is an important project that can benefit you and other tax-exempt organizations. We are conducting a survey of randomly selected tax-exempt organizations to learn more about the time and money spent by organizations to prepare and submit their Form 990 series annual returns. Responses from tax-exempt organizations will help us estimate the amount of time and money organizations spend preparing their Form 990 series returns.

This section provides a discussion of the statute of limitations on tax exempt trusts, prohibited transactions, procedures used by the IRS when protecting a statute, and various publications about statutes.

Some plan sponsors, under limited circumstances, may submit requests for voluntary correction to the IRS for their Code Section 457(b) retirement plans (Revenue Procedure 2013-12, Section 4.09).

Master and Prototype Plan Document Providers - Responsibilities and Tips

IR-2022-64, March 23, 2022 ¡ª The Internal Revenue Service today revised its frequently asked questions (FAQs) on 2020 unemployment compensation exclusion.

The Employer Reporting Burden Survey is an important project that can benefit all employers. We are conducting a survey of randomly selected employers to learn more about those costs. Your answers will help us estimate the amount of time and money all employers spend on employment tax return and wage statement activities. We also use this information to learn how to reduce employer reporting tax compliance burden. All information provided will be used for research purposes only and participation is voluntary.

The Taxpayer Compliance Burden Survey is an important project that can benefit you and millions of other taxpayers. We¡¯ve heard from taxpayers that resolving issues with an already-filed federal income tax return is time consuming and expensive. We are conducting a survey of randomly selected taxpayers to learn more about those costs. Only those taxpayers who are randomly selected may participate in the study.

The Trust and Estate Form 1041 Income Tax (TEIT) Return Burden Survey is an important project that can benefit you and other Form 1041 filers. We hear from taxpayers that the Form 1041 reporting requirements are time consuming and expensive. We are conducting a survey of randomly selected trusts and estates to learn more about those costs.

You have been selected as part of a small group of people to share your experiences with completing the Form 706, Estate Transfer Tax Return. Your participation is a unique opportunity to help policymakers in Congress understand the real impact of tax laws on the time and money it takes to do your taxes.