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

IRS privacy policy

The IRS privacy policy explains how we handle information you provide when you visit us online at IRS.gov.
About IRS

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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Cloud computing environment

This cloud model promotes availability and is composed of five essential characteristics, three service models, and four deployment models.”
About IRS

Written Testimony of Daniel Werfel, Commissioner, Internal Revenue Service, before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations

Oct. 24, 2023 — The Commissioner speaks before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations.
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Individuals, Tax Professionals, Charities and Nonprofits, Governments, Businesses, News Media, Trusts and Estates

Exempt organizations revenue rulings

Archive of revenue rulings published by the Internal Revenue Service on issues of interest to tax-exempt organizations.
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Charities and Nonprofits

Tax-exempt bonds community updates

Current developments and news archive for tax-exempt bonds.
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Bond Professional

IRS FATCA report notifications frequently asked questions

The links below will take you to FAQs for each specific notification type. These notifications may be sent from the IRS after files have been processed by the IRS System, the International Compliance Management Model (ICMM).
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Corporations

IRS FATCA report notifications frequently asked questions (FAQs)

The links below will take you to FAQs for each specific notification type. These notifications may be sent from the IRS after files have been processed by the IRS System, the International Compliance Management Model (ICMM).
General Information
Corporations

Elective pay and transferability frequently asked questions: Elective pay

Elective pay and transferability frequently asked questions: Elective pay
Frequently Asked Questions
Charities and Nonprofits, Businesses, Individuals