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The IRS¡¯s statement of a procedure affecting the rights and duties of taxpayers under the Internal Revenue Code, related statutes, regulations and other laws specific to retirement plans.

Provides information and resources dealing with reporting tip income for all industries that deal with tipping of employees.

SOI Tax Stats - Corporate Foreign Tax Credit Study Terms and Concepts

New Clean Vehicle Credit, Previously Owned Clean Vehicle Credit and Credit for Qualified Commercial Clean Vehicles frequently asked questions Topic A ¡ª Eligibility rules for the New Clean Vehicle Credit

November 10, 2022 ¡ª We are on the brink of an exciting new era for the IRS, one that is desperately needed to transform the agency to improve taxpayer service and ensure fairness in tax compliance.

Find answers to common questions about the education credits, including the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC).

Browse IRS Tax Topics for general individual and business tax information.

Top Ten Issues - Defined Benefit Plans

July 13, 2023 ¡ª United States Attorney Mac Schneider, District of North Dakota, announced that on July 13, 2023, Juan Sillas-Rocha of Tijuana, Mexico, plead guilty to Conspiracy to Distribute a Controlled Substance, Continuing Criminal Enterprise, and Conspiracy to Commit Murder in Furtherance of the Continuing Criminal Enterprise before Chief Judge Peter Welte in Fargo, North Dakota. Sentencing will be scheduled at a later time.

April 16, 2024 ¡ª Two New York men today admitted conspiring with others to defraud dozens of states to obtain millions of dollars of COVID-19 unemployment benefits; one of the defendants also admitted to fentanyl conspiracy and distribution and conspiring to defraud the IRS of tax credit benefits, U.S. Attorney Philip R. Sellinger announced.