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

Frequently asked questions: PTIN application/renewal assistance

Using the online system, fees, troubleshooting tips.
About IRS
Tax Professionals

Frequently asked questions: Do I need a PTIN?

Who needs a PTIN, sample scenarios, SSN requirements, and non-signing/supervised preparers.
About IRS
Tax Professionals

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

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

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.
General Information
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.
General Information
Corporations