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The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association's annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

Find answers to your questions about your online account.

Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest.

Frequently asked questions for continuing education providers.

"The Truth About Frivolous Tax Arguments" addresses frivolous tax arguments in general. This document was updated March 2022

Form 1116 ¡ª Certain income re-sourced by treaty - YouTube video text script