Recommended by IRS

Understanding your IRS notice or letter

Get a letter or notice from the IRS? This page will help you understand what it means, and how to respond.

Questions and answers on employer shared responsibility provisions under the Affordable Care Act

Find answers to commonly asked questions about employer shared responsibility provisions under the Affordable Care Act (ACA).
General Information
Businesses

What to expect from the Independent Office of Appeals

Review the IRS appeals process, including your responsibilities, and the time it takes Appeals to contact you and to make a decision.
General Information

Time IRS can collect tax

Understand the time limit IRS can collect tax, penalties and interests.
General Information
Individuals

IRS moves forward with Employee Retention Credit claims: Agency accelerates work on complex credit as more payments move into processing; vigilance, monitoring continues on potentially improper claims

IR-2024-203, Aug. 8, 2024 — The Internal Revenue Service announced today additional actions to help small businesses and prevent improper payments in the Employee Retention Credit (ERC) program, including accelerating more payments and continuing compliance work on the complex pandemic-era credit that was flooded with claims following misleading marketing.
News
News Media

Employee Retention Credit - Voluntary disclosure program

This page will help you figure out if and how you can apply for the Employee Retention Credit (ERC or ERTC) Voluntary Disclosure Program if you received the ERC but you are ineligible and need to repay it.
General Information
Businesses

IRC Section 351 - PLR

Transfer to Corporation Controlled by Transferor
General Information
Indian Tribal Governments

IRC Section 2518 - PLR

Disclaimers with respect to any interest in property
General Information
Indian Tribal Governments

IRC Section 103 - PLR

Interest on State and Local Bonds
General Information
Indian Tribal Governments

IRC Section 141 - PLR

Private Activity Bond, Qualified Bond
General Information
Indian Tribal Governments

Responsibilities of an estate administrator

Understand the general responsibilities of an Estate Administrator for a deceased person and their estate.
General Information
Small Businesses, Individuals