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

Information on how U.S. citizens and resident aliens, who are not also Australian citizens, working at the Joint Defense Facility Pine Gap (JDFPG) facility in Alice Springs, Australia are taxed by the United States and Australia.

This issue snapshot will discuss situations in which management contracts providing for private companies to manage tax-exempt-financed facilities may result in excessive private business use.

The IRS is engaged in extensive efforts to curb abusive tax shelter schemes and transactions. A listing of those transactions which require disclosure and other resources have been provided.

Provides a nonexclusive list of suitable issues and initial documentation that must be readily available upon acceptance into the Pre-Filing Agreement program.

For more information on the credit, see our questions and answers on what the credit is, who is eligible for it and how to report and claim it.

Frequently asked questions provides information on the offer process from submission to closure.

Issued guidance regarding matters of procedural importance with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.

List of vehicles that are eligible for a 30D clean vehicle tax credit and the amount of the qualifying credit, if purchased between 2010 and 2022.

Acceptance agents - Canada