Field directive federal excise tax on the importation and manufacture of fishing and archery products

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

Pre-approved plan document providers - Responsibilities and tips

Master and Prototype Plan Document Providers - Responsibilities and Tips
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Administrators

Employee Plans news

Retirement plan news for plan sponsors, participants and tax practitioners. View our current edition, browse the newsletter archive, or subscribe to future editions.
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Administrators

Help for businesses: Steps for withdrawing an Employee Retention Credit claim

FS-2023-24, Oct. 2023 — The IRS and tax professionals continue to see aggressive advertising, direct mail solicitations and online promotions involving the Employee Retention Credit (ERC). These promoters have misled employers and harmed honest employers by misrepresenting and exaggerating who is eligible for this pandemic-era credit.
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Businesses

Application PIAs: T-Z

Listing of application privacy impact assessments (PIAs). Approved PIAs provided in HTML and downloaded PDF format.
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Withdraw an Employee Retention Credit (ERC) claim

If you filed a claim requesting a refund for an Employee Retention Credit (ERC or ERTC) and would now like to withdraw your claim, this page will tell you whether you are eligible to withdraw and how to do so.
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Individuals

Exhibit A - Research Credit Claim Check Sheet (Published May 2008)

Exhibit A - Research Credit Claim Check Sheet (Published May 2008)
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Businesses

IRC 166 LB&I Directive Related to Partial Worthlessness Deduction for Eligible Securities Reported by Insurance Companies 1

LB&I Commissioner guidance concerning proper application of I.R.C. §166 as relates to partial worthlessness deduction for eligible securities reported by insurance companies.
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Corporations

Research Credit Claims Audit Techniques Guide (RCCATG): Credit for increasing research activities Section 41*

This guide provides guidance on the handling and evaluation of research credit claims.
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Businesses

VCP Submission Kit - Failure to adopt a pre-approved defined contribution plan by the April 30, 2010 deadline

VCP Submission Kit - Failure to Adopt a Pre-Approved Defined Contribution Plan by the April 30, 2010 Deadline
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Administrators