obÌåÓý

These guides contain examination techniques to assist examiners in performing examinations.

FS-2023-26, Nov. 2023 ¡ª These FAQs update question 9 to provide that a United States military service member who is a wrongfully incarcerated individual and who receives back pay following the reversal of a court martial conviction may not exclude the payments under section 139F if the payments are merely the restoration of pay and allowances to which the service member is entitled under the law.

You may request a copy of a retirement plan¡¯s determination letter application and certain other related documents from the IRS.

Sometimes, plan sponsors don¡¯t follow the terms of their plan document when it comes to hardship distributions.

Topic No. 356 Decedents

You received this notice because we haven¡¯t heard from you and you still have an unpaid balance for your Employer Shared Responsibility Payment (ESRP).

Guidelines for reporting unauthorized disclosure or misuse of tax information exchanged under an international agreement

Previous Year Quality and Tax Alerts for IRS Volunteer Program

Superfund chemical excise taxes and procedures to report and deposit, effective July 1, 2022.

Most payments received by US Government civilian employees for working abroad, including pay differentials, are taxable.