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Information about Publication 17, Your Federal Income Tax, including recent updates and related forms. Publication 17 covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet.

When substantially nonvested property is transferred in connection with the performance of services, the person who performs the services (e.g., an employee or an independent contractor) may make an 83(b) election by filing Form 15620.

Public Approval Requirement

Publication 947 discusses who can represent a taxpayer before IRS and what forms or documents are used to authorize a representative. Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before IRS. This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.

Notice 2007-45 provides interim guidance on a new requirement for charities to make Forms 990-T available for public inspection.

Information about Publication 51, (Circular A), Agricultural Employer's Tax Guide, including recent updates and related forms. Publication 51 contains information on Social Security and Medicare taxes, FUTA, and withheld income tax for agricultural labor for employers of agricultural workers.

Information about Publication 519, U.S. Tax Guide for Aliens, including recent updates. Publication 519 is used to help to determine an individual's status (nonresident alien or resident alien), and gives information needed to file returns.

Discussion of federal tax rules requiring public disclosure of exemption applications submitted to the IRS by private foundations.

IR-2023-101, May 11, 2023 ¡ª The Internal Revenue Service Independent Office of Appeals today invited public input on how best to improve access to Appeals for taxpayers who do not live near an Appeals office.

During Public Service Awareness Week, we¡¯re celebrating the IRS workforce. Our employees make a difference, they care, and they take pride in serving taxpayers and our country.