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Commissioner Danny Werfel 1-year anniversary speech: The future IRS – Transforming for a digital world
March 25, 2024 — Commissioner Danny Werfel speaks about the future of the IRS at the Kogod School of Business.
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News Media
Get ready to file your taxes
Get ready to file your taxes. See tips that can make filing taxes easier next year. Learn about tax law changes, how to view your tax account information online, and ways to get help.
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Individuals
Memorandum of Understanding between the competent authorities of the Federal Republic of Germany and the United States of America
The purpose of this Agreement is to provide guidance under which the U.S.-German arbitration procedure will operate.
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Corporations
Audit techniques guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Qualified research activities
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 7873 – Treaty Fishing Rights-Related Income
IRC Section 7873 – Treaty Fishing Rights-Related Income
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Free File Fillable Forms: Program limitations and available forms
Review a list of current tax year Free File Fillable Forms and their limitations.
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Individuals
U.S. withholding agent frequently asked questions
The following questions and answers were prepared in response to inquiries that have been proposed to the IRS by US withholding agents, major corporations and multinational companies outside of the financial service community.
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Large Businesses
LBI Directive Related to 166 Deductions for Eligible Debt and Eligible Debt Securities
This Directive provides LB&I examiners with guidance regarding bad debt deductions claimed under § 166 by a Bank or Bank Subsidiary. In addition, this Directive clarifies that LB&I examiners will not challenge the inclusion of certain estimated selling costs in a Bank or Bank Subsidiary’s bad debt deduction.
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Corporations
Frequently asked questions (FAQs) - Country-by-country reporting
The United States is a member of the Organization?for Economic Co-operation and Development (OECD). The OECD recommended country-by-country reporting requirements to address base erosion and profit shifting
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Corporations
The Truth About Frivolous Arguments — Section I (A to C)
"The Truth About Frivolous Tax Arguments" addresses frivolous tax arguments in general. This document was updated March 2022.
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