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LMSB Directive on the Examination of Legally Mandated Research and Experimentation Expenses in the Biotech and Pharmaceutical Industries (RFPH)

Find answers to basic questions about Form 8938, Statement of Specified Foreign Financial Assets.

FS-2023-25, Nov. 2023 ¡ª Following a dramatically improved 2023 Filing Season thanks to Inflation Reduction Act (IRA) investments, the U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) announced additional improvements taxpayers will experience next Filing Season.?

Special Issues for Employers ¡ª Use of Third-Party Payers FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

Determining the Amount of the Tax Credit for Qualified Family Leave Wages FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

Monthly news release archive for May 2025

This snapshot discusses the requirement that plans submitting an application for a determination letter that claim reliance on a design-based safe harbor must contain a definition of compensation that is nondiscriminatory without the need for annual testing.

During the course of an examination, TEB agents request material records and information necessary to support a municipal bond issue's compliance with IRC section 103.

IR-2022-129, June 22, 2022 ¡ª National Taxpayer Advocate Erin M. Collins today released her statutorily mandated midyear report to Congress. The report expresses concern about continuing delays in the processing of paper-filed tax returns and the consequent impact on taxpayer refunds.

Find information on Section 4959 Excise Tax for Failure to Meet the Requirements of Section 501(r)(3) and Noncompliant Facility Income Tax for Failure to Meet the Requirements of Section 501(r)