2021 Child Tax Credit and advance Child Tax Credit payments — Topic G: Receiving advance Child Tax Credit payments

Frequently asked questions about the 2021 Child Tax Credit and Advance Child Tax Credit Payments Topic G
General Information
Individuals

Written Testimony of Charles P. Rettig Commissioner Internal Revenue Service Before the Senate Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget

May 3, 2022 — The Commissioner speaks before the Senate Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.
About IRS

Written Testimony of Charles P. Rettig, Commissioner, Internal Revenue Service, before the House Oversight Committee and Reform Committee Subcommittee on Government Operations on the Filing Season and IRS Operations

April 21, 2022 — The Commissioner speaks before the House Oversight Committee and Reform Committee Subcommittee on Government Operations on the Filing Season and IRS Operations.
About IRS

Written Testimony of Charles P. Rettig Commissioner Internal Revenue Service Before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget

May 18, 2022 — The Commissioner speaks before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.
General Information

Revenue Rulings

The IRS's interpretation of how the law is applied to a specific set of facts specific to retirement plans.
General Information
Administrators

Frequently asked questions on gift taxes

Find common questions and answers about gift taxes, including what is considered a gift, which gifts are taxable and which are not and who pays the gift tax.
General Information
Small Businesses

Topic H — Frequently asked questions about transfer of New Clean Vehicle Credit and Previously Owned Clean Vehicles Credit

Topic H — Frequently asked questions about transfer of New Clean Vehicle Credit and Previously Owned Clean Vehicles Credit
General Information
Businesses, Individuals

National Taxpayer Advocate delivers Annual Report to Congress; focuses on taxpayer impact of paper processing delays

IR-2024-07, Jan. 10, 2024 — National Taxpayer Advocate Erin M. Collins released her 2023 Annual Report to Congress.
News
News Media

Government retirement plans toolkit

Retirement plans established for the benefit of governmental employees generally function in ways similar to those covering private employers.
General Information
Governments

Non-governmental 457(b) deferred compensation plans

Non-Governmental 457(b) Deferred Compensation Plans
General Information
Administrators