Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses

Qualified intermediary general FAQs

Qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust (WT) frequently asked questions (FAQs)
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Audit Techniques Guide: Credit for increasing research activities (i.e. research tax credit) – Research Credit issues

This Audit Techniques Guide (ATG) sets forth the Research Credit Technical Advisors' suggested guidelines for auditing research credit issues.
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Large Businesses

IRC Section 4946 - Definition of Disqualified Person

Issue Snapshot - IRC Section 4946 - Definition of Disqualified Person
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Charities and Nonprofits

Tribal tax examinations

Tribal Tax Exams
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Indian Tribal Governments

Where to file - Forms beginning with the number 2

Find IRS mailing addresses to file forms beginning with the number 2.
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Individuals

401k Resource Guide Plan Sponsors What if You are Audited

Explains our audit process and how you can prepare.
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Administrators

Retirement plan FAQs regarding contributions - Am I required to make contributions for my employee who has turned 70? and is receiving RMDs?

Is an employer required to make plan contributions for an employee who has turned 70? and is receiving required minimum distributions?
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Administrators

New IRS web page helps employers meet reporting requirement

Drop-in article about ALE Information Center Webpage
General Information
Businesses

Topic no. 751, Social Security and Medicare withholding rates

IRS Tax Topic on Social Security and Medicare taxes.
Tax Topics